.mi-payroll-container {
font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Helvetica, Arial, sans-serif;
max-width: 800px;
margin: 20px auto;
padding: 25px;
border: 1px solid #e1e1e1;
border-radius: 8px;
background-color: #ffffff;
box-shadow: 0 4px 6px rgba(0,0,0,0.1);
}
.mi-payroll-container h2 {
color: #004e92;
text-align: center;
margin-top: 0;
}
.mi-calc-grid {
display: grid;
grid-template-columns: 1fr 1fr;
gap: 20px;
margin-bottom: 25px;
}
@media (max-width: 600px) {
.mi-calc-grid { grid-template-columns: 1fr; }
}
.mi-input-group {
display: flex;
flex-direction: column;
}
.mi-input-group label {
font-weight: 600;
margin-bottom: 8px;
color: #333;
font-size: 14px;
}
.mi-input-group input, .mi-input-group select {
padding: 10px;
border: 1px solid #ccc;
border-radius: 4px;
font-size: 16px;
}
.mi-calc-btn {
grid-column: span 2;
background-color: #004e92;
color: white;
padding: 15px;
border: none;
border-radius: 4px;
font-size: 18px;
font-weight: bold;
cursor: pointer;
transition: background-color 0.3s;
}
@media (max-width: 600px) { .mi-calc-btn { grid-column: span 1; } }
.mi-calc-btn:hover {
background-color: #003366;
}
.mi-results {
margin-top: 25px;
padding: 20px;
background-color: #f8f9fa;
border-radius: 6px;
display: none;
}
.mi-result-row {
display: flex;
justify-content: space-between;
padding: 8px 0;
border-bottom: 1px solid #eee;
}
.mi-result-row.total {
border-bottom: none;
font-weight: bold;
font-size: 20px;
color: #28a745;
margin-top: 10px;
}
.mi-article {
margin-top: 40px;
line-height: 1.6;
color: #444;
}
.mi-article h3 { color: #004e92; border-left: 4px solid #004e92; padding-left: 10px; }
Michigan Paycheck & Payroll Calculator
Gross Pay Amount ($)
Pay Frequency
Weekly
Bi-Weekly
Semi-Monthly
Monthly
Federal Filing Status
Single
Married Filing Jointly
Michigan Exemptions (Allowances)
Michigan City Tax
None / Other
Detroit (Resident – 2.4%)
Detroit (Non-Resident – 1.2%)
Grand Rapids (Resident – 1.5%)
Lansing/Flint/Saginaw (1.0%)
Other Pre-Tax Deductions ($)
Calculate Net Pay
Gross Pay:
Federal Income Tax:
Social Security (6.2%):
Medicare (1.45%):
Michigan State Tax (4.25%):
City Income Tax:
Take-Home Pay:
Understanding Michigan Payroll Taxes
Calculating payroll in the Great Lakes State involves several specific factors, including a flat state income tax rate and various local city taxes. Whether you are an employer or an employee in Detroit, Grand Rapids, or Lansing, understanding these deductions is crucial for accurate financial planning.
Michigan State Income Tax Rate
For the 2024 tax year, the Michigan individual income tax rate is 4.25% . Unlike the federal government, Michigan uses a flat tax system, meaning everyone pays the same percentage regardless of their income level. However, Michigan allows for personal exemptions. For 2024, the personal exemption amount is $5,600 per allowance. This amount is subtracted from your gross income before the state tax is calculated.
Federal Withholding and FICA
In addition to Michigan state taxes, your paycheck is subject to federal requirements:
Social Security: 6.2% of gross wages up to the annual wage base limit.Medicare: 1.45% of gross wages (plus an additional 0.9% for high earners).Federal Income Tax: Calculated based on your filing status and the 2024 IRS tax brackets.
Michigan City Income Taxes
Michigan is unique because many of its cities levy their own income taxes. If you live or work in one of these cities, you will see an additional deduction. Common rates include:
Detroit: 2.40% for residents, 1.20% for non-residents.Grand Rapids: 1.50% for residents, 0.75% for non-residents.Lansing, Flint, Pontiac, and Saginaw: Typically 1.0% for residents and 0.5% for non-residents.
Example Calculation
If an employee earns $2,500 bi-weekly ($65,000 annually) as a single filer with 1 Michigan exemption and lives in Detroit:
Michigan Tax: ($2,500 – ($5,600 / 26)) * 4.25% = ~$97.10FICA (7.65%): $2,500 * 0.0765 = $191.25Detroit City Tax (2.4%): $2,500 * 0.024 = $60.00Federal Tax: Calculated based on IRS tables (approx. $240).
Subtracting these from the gross pay provides the final net take-home amount.
function calculateMIPayroll() {
var grossPay = parseFloat(document.getElementById('grossPay').value) || 0;
var frequency = parseFloat(document.getElementById('payFrequency').value) || 52;
var filingStatus = document.getElementById('filingStatus').value;
var miExemptions = parseFloat(document.getElementById('miExemptions').value) || 0;
var cityRate = parseFloat(document.getElementById('cityTaxRate').value) || 0;
var preTax = parseFloat(document.getElementById('preTax').value) || 0;
var taxableGross = grossPay – preTax;
var annualGross = taxableGross * frequency;
// 1. FICA Taxes (7.65% total)
var socSec = taxableGross * 0.062;
var medicare = taxableGross * 0.0145;
// 2. Michigan State Tax
// 2024 Michigan exemption: $5,600 per year
var annualExemption = miExemptions * 5600;
var taxableStateAnnual = Math.max(0, annualGross – annualExemption);
var annualStateTax = taxableStateAnnual * 0.0425;
var stateTax = annualStateTax / frequency;
// 3. City Tax
var cityTax = taxableGross * cityRate;
// 4. Simplified Federal Tax Calculation (2024 Brackets – Rough Estimation)
var stdDed = (filingStatus === 'single') ? 14600 : 29200;
var fedTaxableAnnual = Math.max(0, annualGross – stdDed);
var fedTaxAnnual = 0;
if (filingStatus === 'single') {
if (fedTaxableAnnual > 609350) fedTaxAnnual += (fedTaxableAnnual – 609350) * 0.37 + 183647;
else if (fedTaxableAnnual > 243725) fedTaxAnnual += (fedTaxableAnnual – 243725) * 0.35 + 55678.5;
else if (fedTaxableAnnual > 191950) fedTaxAnnual += (fedTaxableAnnual – 191950) * 0.32 + 39110.5;
else if (fedTaxableAnnual > 100525) fedTaxAnnual += (fedTaxableAnnual – 100525) * 0.24 + 17168.5;
else if (fedTaxableAnnual > 47150) fedTaxAnnual += (fedTaxableAnnual – 47150) * 0.22 + 5431.5;
else if (fedTaxableAnnual > 11600) fedTaxAnnual += (fedTaxableAnnual – 11600) * 0.12 + 1160;
else fedTaxAnnual += fedTaxableAnnual * 0.10;
} else {
if (fedTaxableAnnual > 731200) fedTaxAnnual += (fedTaxableAnnual – 731200) * 0.37 + 177597;
else if (fedTaxableAnnual > 487450) fedTaxAnnual += (fedTaxableAnnual – 487450) * 0.35 + 92334.5;
else if (fedTaxableAnnual > 383900) fedTaxAnnual += (fedTaxableAnnual – 383900) * 0.32 + 59198.5;
else if (fedTaxableAnnual > 201050) fedTaxAnnual += (fedTaxableAnnual – 201050) * 0.24 + 32514.5;
else if (fedTaxableAnnual > 94300) fedTaxAnnual += (fedTaxableAnnual – 94300) * 0.22 + 9063;
else if (fedTaxableAnnual > 23200) fedTaxAnnual += (fedTaxableAnnual – 23200) * 0.12 + 2320;
else fedTaxAnnual += fedTaxableAnnual * 0.10;
}
var fedTax = fedTaxAnnual / frequency;
// Final Net Pay Calculation
var netPay = grossPay – preTax – fedTax – socSec – medicare – stateTax – cityTax;
// Display results
document.getElementById('resGross').innerText = '$' + grossPay.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resFed').innerText = '$' + fedTax.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resSocSec').innerText = '$' + socSec.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resMedicare').innerText = '$' + medicare.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resState').innerText = '$' + stateTax.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resCity').innerText = '$' + cityTax.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resNet').innerText = '$' + netPay.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('miResults').style.display = 'block';
}