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All regular state benefits are paid from these taxes, as are half of any Extended Benefits paid to former employees.
Michigan's unemployment tax system is one of the most highly "experience rated" systems in the country. This generally means that a Michigan employer's tax is more closely based on the actual benefit charges to its account, and the size of payroll, than employers in most other states.
Generally, in the first two years of a business's liability, their tax rate is set by law at 2.7%, except for employers in the construction industry (for construction, the rate for the first two years is that of the average employer in the construction industry, which is announced by UIA early each year).
For an employer account established during or after 2013 with three or more years of liability, or an account established during or before 2012 with five or more years of liability, the unemployment tax rate is computed by adding together the three components:
The CBC and the ABC are affected by the employer's payroll, and the unemployment benefit charges to their account. Since these components reflect each company's experience, they are known as the experience components, and the entire taxing computation is known as experience rating. Find a sample tax calculation in our Tax Rates and Liability FAQ.