mi-payrollSource-cited draft Tier 2 Michigan content skill for employer payroll compliance covering tax year 2025. Includes the 4.25% flat PIT, MI 165 quarterly withholding, MI SUTA wage base $9,500 with rates 0.06-10.30%, the 24 Michigan cities imposing local income tax (Detroit 2.4% resident/1.2% non-resident, Grand Rapids 1.5%/0.75%, plus Lansing/Saginaw/Highland Park/Hamtramck/Battle Creek/Flint/etc.), Detroit Form D-1040 employer withholding, and the Paid Medical Leave Act covering employers with 50+ employees.