Coverage: Any business that during the calendar year (1) has at least one employee in each of 20 different weeks, (2) pays at least $1,000 in compensation for employment, or (3) is subject to the FUTA tax.
Rates: 0.6% — 10.3% (2007); 2.7% (first two years of business)
Taxable Wage Limit: $9,000
Employee Withholding: None
Administration:
Michigan Unemployment Agency
Cadillac Place
7310 Woodward Avenue
Detroit, Michigan 48202
Telephone: (800) 638-3994 (in Michigan); (313) 456-2301 (out of state)