Federal & State Regulations | Reporting requirements - Michigan

State Info

Summary of differences between federal and state regulations

Individual states promulgate laws to comply with the federal law — The Personal Responsibility and Work Opportunity Reconciliation Act of 1996. This act is codified at 42 USC 653-653A. Employers need to only comply with state laws.

Employers are required to report the following employees:

New employees: Employers must report all employees who reside or work in the State of Michigan to whom the employer anticipates paying earnings. Employees should be reported even if they work only one day and are terminated (prior to the employer fulfilling the new hire reporting requirement).

Re-hires or re-called employees: Employers must report re-hires, or employees who return to work after being laid off, furloughed, separated, granted a leave without pay, or terminated from employment after 60 days. Employers must also report any employee who remains on the payroll during a break in service or gap in pay, and then returns to work after 60 days. This includes teachers, substitutes, seasonal workers, etc.

Temporary employees: Temporary agencies are responsible for reporting any employee who they hire to report for an assignment. Employees need to be reported only once; they do not need to be re-reported each time they report to a new client. They do need to be reported as a re-hire if the worker has a break in service or gap in wages from your company.

For more information, see https://mi-newhire.com/MI-Newhire/FAQ.aspx.