Overview: When starting a business with employees in Michigan, you must register for State Income Withholding Tax through the Department of Treasury and State Unemployment Insurance (SUI) Tax through the Unemployment Insurance Agency (UIA). Michigan uses a combined registration system via Michigan Treasury Online (MTO), which connects to the MiWAM portal for unemployment accounts.
Important! This guide does not constitute legal or tax advice. You can consult a CPA or attorney for official guidance.
Taxes You Must Register For:
Registration Steps
Registration Steps
1. Create a Username and Password with Michigan Treasury Online (MTO)
Go to the Michigan Treasury Online (MTO)
Click “Create My User Profile”
Complete the profile setup, including username, password, and security questions
Confirm via email
2. Register for Treasury and SUI Account Numbers
Michigan has a combined registration for income tax withholding and SUI.
Log in to MTO
From the dashboard, under Tax Services, click “Start a New Business (E-Registration)”
You will be redirected to the MiWAM Employer Registration portal
Click “Start eRegistration”
Complete the 12-step business questionnaire
Certify and submit the application
Print/save the confirmation page
Processing Time: Your application is recognized in Treasury’s system within 15 minutes, but full processing can take up to 48 hours
3. Link Your MTO User Profile to the Business Account
Log back into MTO
Under Tax Services, click “Manage Business Registration”
Select “Create a New Relationship”
Enter your Treasury Account Number
Select all applicable taxes (Withholding, UI, etc.)
Complete security questions
Retrieve and enter the emailed access code to confirm the relationship
4. Register for SUI Access via MiWAM
Go to the Michigan Web Account Manager (MiWAM)
Click “Sign Up for an Employer/Service Provider MiWAM Account”
Select “Employer”
Complete account setup with employer information
Make sure to update your Buddy Punch. account with both your Michigan Treasury Account Number and UIA Employer Account Number. These are required for accurate tax filings and agency interactions.
Need Help?
Withholding (Treasury): Call 517-636-6925
SUI (UIA): Visit UIA Employer Resources
Tutorials and step-by-step instructions for both portals are available via: