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Payroll Tax Changes for 2013 and Other Matters

Payroll Tax Changes
The FICA tax calculation is comprised of two components: Social Security (SS) and Medicare (MDCR). The federal and Michigan unemployment tax wage base will remain the same for 2013. Click here to view the summary for the taxable wage base and tax rates for calendar years 2012 and 2013.

Mileage Rate
Effective January 1, 2013, the standard mileage rate for business purposes will be 56.5 cents per mile.

1099- MISC
Effective for 2012 1099’s, a copy of Form 1099-MISC must be filed with the city reported as the payee’s address if that city imposes a city income tax. Michigan cities that impose city income tax are: Albion, Battle Creek, Big Rapids, Detroit, Flint, Grand Rapids, Grayling, Hamtramck, Highland Park, Hudson, Ionia, Jackson, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac, Port Huron, Portland, Saginaw, Springfield, and Walker.

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