01Before signing, buying, or starting work
Open the unemployment (UIA) successorship file before accepting the deal
Official check
Buying, leasing, merging with, or continuing a business can change UIA liability and tax experience. Michigan says the seller provides the UIA 1027 information at least two calendar days before an offer is accepted, not counting Saturdays, Sundays, or legal holidays. Either party can request UIA clearance at least 10 days before transfer. These are separate from Treasury clearance.
Ask“What business and workforce are transferring, what UIA 1027 and account history has the seller provided, and what registration, clearance, experience-transfer, wage, layoff, and rate steps apply before closing?”
- Have ready
- Proposed offer and closing dates, assets and percentage, trade name and goodwill, continued activity, seller and buyer entities and FEINs, UIA 1027, current employee and layoff lists, account and rate history, liabilities, payroll, MiUI registration, clearance request, and adviser review.
- Who decides
- Michigan Unemployment Insurance Agency and qualified transaction advisers
This tool cannot decide successorship, calculate a rate or liability, verify UIA 1027, request clearance, transfer experience, or protect the buyer at closing.
Keep Treasury clearance and purchase safeguards in the closing file
Official check
A buyer of a business or assets can face Michigan successor-liability risk. Treasury says the seller requests tax clearance, and the buyer may need to hold enough purchase money in escrow until the seller provides it.
Ask“Which seller taxes and accounts are covered, has the seller requested clearance, what escrow or withholding term protects the buyer, and which buyer registrations must be active for the first payroll?”
- Have ready
- Purchase agreement and allocations, seller and buyer legal names and FEINs, tax account list, clearance request and certificate, escrow terms, closing instructions, liabilities, payroll date, buyer registrations, and tax and legal adviser review.
- Who decides
- Michigan Department of Treasury and qualified Michigan tax and transaction counsel
This tool cannot request or verify clearance, choose an escrow amount, calculate liability, interpret the deal, register the buyer, or provide tax or legal advice.
Put every first-shift record under the real employer
Official check
The buyer, seller, payroll company, worksite, and licensed business may be different legal people. Seller accounts and policies do not automatically become the buyer's accounts.
Ask“Which legal person or entity employs the worker on the first paid day, who sends the pay, what FEIN belongs to the employer, and do every account, policy, form, worksite, and pay record match that answer?”
- Have ready
- Legal name and entity papers, assumed names, FEIN confirmation, owner and responsible-party records, start or closing date, offer, staffing or PEO agreement, payroll setup, Treasury and UIA confirmations, insurance declarations, worksite and remote locations, and seller records when buying.
- Who decides
- Michigan Treasury, UIA, IRS, Workers' Disability Compensation Agency, and the entity's qualified advisers
This tool cannot form an entity, obtain or verify an FEIN, choose the employer, transfer an account or policy, or say the records match.
Get the workers' compensation answer for this employer and first day
Official check
You selected three or more workers at one time. Michigan lists that as an express private-employer coverage trigger, including part-time employees. A quote, application, seller policy, certificate, or low headcount is not the same as confirmed coverage for the correct entity, work, locations, and date.
Ask“Is this employer subject to Michigan's workers' compensation law, who counts, and what policy or accepted alternative covers the exact entity, work, locations, and first paid day?”
- Have ready
- Entity and owners, FEIN, headcount at one time, weekly hours and 13-week history, worker relationships, jobs and hazards, work states and locations, first day or closing date, policy application and declarations, classifications, endorsements, seller policy, claims, and written agency or adviser answer.
- Who decides
- Michigan Workers' Disability Compensation Agency and a licensed insurance professional
This route cannot decide who is an employee, whether coverage is required, whether an exclusion applies, the correct classification, policy terms, premium, claim coverage, or whether an injury is compensable.
Map every retained worker and file before the handoff
Official check
Keeping the seller's team can carry unpaid wage, leave, benefit, union, immigration-record, injury, safety, payroll, tax, claim, and privacy questions. Possessing a seller file does not mean the buyer may rely on it or that every duty continues unchanged.
Ask“For each worker, what ends with the seller, what lawfully transfers, what the buyer must issue or complete anew, and who owns each open pay, leave, claim, training, discipline, or benefit matter?”
- Have ready
- Employee list and terms, start and service dates, job and pay history, time and payroll records, leave and benefit balances, I-9 and personnel-file custody plan, union agreements, workers' compensation claims, accommodations and restrictions, safety incidents and training, notices, privacy controls, and closing assignments.
- Who decides
- Qualified employment, benefits, immigration, privacy, payroll, insurance, labor, and transaction advisers with the responsible agencies
This route cannot decide file ownership, service credit, successor obligations, union or benefit duties, privacy, I-9 reliance, claim responsibility, or whether employment continues.
02Before opening or putting the change into use
Get the minor's permit before work and screen the actual job
Official check
The plan includes a 16- or 17-year-old, whose permit, hours, supervision, and hazardous-task limits still need review. As reviewed July 22, 2026, Michigan routes permits through schools through September 30 and says that on October 1, 2026, a centralized state system begins. This rule is moving: recheck the official page for any start on or after October 1. The permit process in effect on the real start date controls.
Ask“Which permit system applies on the actual start date, and are this minor's age, school status, task, equipment, hours, breaks, travel, and adult supervision allowed before work begins?”
- Have ready
- Age band without private identifiers here, proposed start date, school and permit contact, exact duties and equipment, schedule and breaks, adult supervisors, location and travel, federal youth-work screen, permit and posting record, and any deviation request.
- Who decides
- Michigan Wage and Hour Division, the current work-permit issuer, and U.S. Department of Labor when applicable
This tool cannot issue a permit, decide an exemption, approve hours or a task, compare every federal and state restriction, or authorize work before the permit.
Settle the real working relationship before choosing the forms
Official check
The first paid shift starts more than payroll. An owner title, staffing arrangement, professional employer organization, 1099, family relationship, intern title, volunteer label, or short season does not settle who the employer is. Michigan and federal programs can use different tests, so the facts about control, money, tools, risk, and the relationship matter more than the label.
Ask“For UIA, tax, wage, workers' compensation, safety, and other programs, which relationship applies to this real work—and where do the programs use different tests?”
- Have ready
- Duties and business purpose, who sets schedule and methods, training, supervision, tools, expenses, place of work, other customers, opportunity for profit or loss, duration, contract, benefits, family relationship, age, school or training arrangement, and payment records.
- Who decides
- Michigan UIA, Treasury, Workers' Disability Compensation Agency, IRS, Wage and Hour, and qualified counsel as needed
This route cannot classify a worker. A 1099, contract, family relationship, intern title, volunteer label, short season, or worker request is not clearance under every program.
Set up withholding and payroll before the first wage is due
Official check
A payroll service can help file forms, but the employer remains responsible for the correct legal account, wage records, deposits, returns, and employee forms. Michigan withholding registration uses the business FEIN.
Ask“Which federal and Michigan withholding, deposit, return, W-2, payroll-record, and employee certificate steps apply before the first payroll?”
- Have ready
- Employer legal name and FEIN, work locations and states, start date, pay types and schedule, payroll provider agreement, federal W-4 and Michigan MI-W4 process, Treasury and federal account confirmations, authorized users, calendar, and record-retention plan.
- Who decides
- Michigan Treasury, IRS, and a qualified payroll or tax professional
This route cannot calculate payroll, withholding, deposits, taxes, rates, exemptions, filing frequency, or whether a payment is wages.
Open the unemployment (UIA) account and covered-wage answer
Official check
Your answers reach at least one starting trigger in UIA's 2026 toolkit for an ordinary employing unit: $1,000 or more in calendar-year wages, or at least one worker in 20 different weeks. UIA still decides liability, covered services, and the account start. Full-time, part-time, seasonal, family, remote, and other work can follow different coverage rules, and a seller's account is not the buyer's account.
Ask“Must this employing entity register with UIA, which services and wages are covered, when do reports begin, and which family, temporary, remote, acquisition, or other special facts change the answer?”
- Have ready
- Entity and FEIN, first wage date, expected calendar-year wages, weeks with at least one worker, worker models and family relationships, ages, duties, pay and hours, work locations, remote states, prior payroll, seller or predecessor facts, UIA registration and notices, and payroll-provider role.
- Who decides
- Michigan Unemployment Insurance Agency
This tool cannot decide UIA liability, worker status, covered wages, tax rate, report dates for this account, or whether a family relationship is excluded.
Use the current Form I-9 process on its real clock
Official check
For a person hired for employment in the United States, the employee completes Section 1 after accepting the offer and no later than the first day of paid work. The employer generally completes Section 2 within three business days; a job lasting fewer than three business days moves Section 2 to day one. The employee chooses which acceptable documents to present.
Ask“Who is the trained employer representative, when do Sections 1 and 2 come due, and how will the current form, document choice, review method, corrections, privacy, and retention rules be followed?”
- Have ready
- Current Form I-9 and instructions, accepted-offer date, first day of paid work, expected job length, employee and authorized-representative process, secure storage, correction procedure, remote-review facts, and retention calendar. Do not enter identity or document numbers in this tool.
- Who decides
- U.S. Citizenship and Immigration Services
This tool cannot complete Form I-9, choose or request a particular document, verify work authorization, decide an exception, run E-Verify, or give immigration advice. E-Verify is separate and is not required of every Michigan employer.
Write the pay plan before hours and money start moving
Official check
Michigan requires wages on a regular schedule and a retainable pay statement showing hours, gross wages, deductions, and pay-period dates. Minimum wage, overtime, tips, salary, commission, piece work, and deductions need fact-specific federal and state review.
Ask“What rate or method, workweek, timekeeping, regular payday, statement, tip or commission rule, overtime treatment, deduction authorization, and final-pay process apply to each job?”
- Have ready
- Written offer and policies, duties, pay model and rates, workweek and schedule, timekeeping, tip and commission terms, overtime classification analysis, deductions and authorizations, payroll calendar, sample statement, remote-work time, and recordkeeping plan.
- Who decides
- Michigan Wage and Hour Division, U.S. Department of Labor, and qualified payroll or legal help
This tool cannot calculate pay, minimum wage, overtime, tips, commissions, deductions, exemptions, damages, or a lawful salary arrangement.
Give the earned-sick-time notice and build a usable record
Official check
A buyer cannot treat retained workers as a clean first-hire file. Michigan's Earned Sick Time Act has a successor rule, and accrued rights generally continue unless the prior employer uses the act's allowed payout path. Size, service, records, notices, policy, and closing terms need one written answer.
Ask“Which workers and start dates are covered, is any new-small-business delay or successor rule involved, what notice and policy must be delivered when, and how will time worked, earned time, use, carryover, pay, confidentiality, and records be tracked?”
- Have ready
- First-ever employee date, whether anyone worked on or before February 21, 2022, acquisition history, nationwide headcount by workweek, hire and service dates, worker models and ages, work base and travel, seller balances and records, written notice and delivery proof, benefit year, policy, payroll settings, hours, existing leave, union agreements, and secure record process.
- Who decides
- Michigan Wage and Hour Division
This tool cannot decide ESTA coverage or an exception, calculate earned time or pay, draft a policy, evaluate another leave law, or approve a denial or discipline decision.
Choose the official notices for this employer and each workplace
Official check
Required notices vary by law, business, size, worker, location, and remote-work setup. The U.S. Department of Labor says a commercial all-in-one poster is not a substitute for choosing the notices that actually apply.
Ask“Which Michigan and federal notices must be displayed or delivered, where can each worker and applicant see them, and what language or electronic access is needed?”
- Have ready
- Employer and industry, headcount, worker ages, locations and remote arrangements, government contracts, leave and safety programs, current official poster list, delivery method, display locations, languages, and review date.
- Who decides
- Michigan Wage and Hour Division, MIOSHA, and U.S. Department of Labor
This tool cannot choose every required notice, sell or approve a poster bundle, decide electronic posting, or say the posting file is complete.
Train for the real first-shift hazards before exposure
Official check
An office label does not clear the actual job. Driving, machines, chemicals, blood, heat, knives, construction, lifting, noise, respirators, violence, lone work, water, and other tasks can need different controls, written programs, equipment, training, and records.
Ask“For each job and location, what hazards must be removed or controlled, and what program, equipment, training, medical step, emergency plan, and record must be ready before exposure?”
- Have ready
- Job and task list, locations and travel, equipment manuals and energy sources, chemicals and SDSs, exposure and injury history, staffing and supervision, controls, PPE, training language and records, emergency contacts, contractors, and temporary-worker roles.
- Who decides
- MIOSHA Consultation Education and Training and the standards office matched to the work
This is a starting screen, not a safety program. It cannot identify every hazard, measure exposure, select controls or PPE, decide recordkeeping coverage, certify training, or say work is safe.
Check the exact vehicle, trailer, load, trip, and driver before handing over the keys
Official check
A valid ordinary driver license and an employer's insurance card do not settle commercial plates, elected weight, chauffeur or CDL status, medical qualification, motor-carrier registration, inspections, hours, hazardous materials, interstate travel, or the driver file.
Ask“For each assigned vehicle and trip, which title, plate, insurance, driver-license, medical, carrier, inspection, load, route, and record rules apply before this worker drives?”
- Have ready
- Vehicle and trailer IDs, titles and registrations, rated and actual loaded weights, axle count, load and payment, origin and destination, driver license and medical records, insurance, inspections and maintenance, carrier numbers, and written assignment.
- Who decides
- Michigan Secretary of State, Michigan State Police Commercial Vehicle Enforcement Division, FMCSA when applicable, and the insurer
This employer route cannot classify a vehicle, driver, load, carrier, or trip; inspect equipment; bind coverage; or clear someone to drive.
Check every state and work location, not only the home office
Official check
Withholding, unemployment, wage, leave, workers' compensation, safety, local tax, posters, and registration can follow where work is done. A Michigan employer account does not clear work in another state.
Ask“For each worker and workday, where is work based and performed, and which state, local, remote-work, travel, driving, tax, wage, leave, insurance, and safety duties apply?”
- Have ready
- Home and reporting location, all states and municipalities worked in, travel and driving, remote agreement, schedule, payroll sourcing setup, state accounts, workers' compensation endorsements, local taxes, notices, equipment, expenses, and expected changes.
- Who decides
- The responsible agencies in every work state and qualified payroll, insurance, and legal advisers
This Michigan route cannot register another state, decide where work is localized, allocate wages, calculate tax, choose insurance endorsements, or complete multi-state employment compliance.
Name the business and work before calling the checklist complete
Official check
Employer accounts are only one layer. Food handling, child care, body art, repair, manufacturing, alcohol, vehicles, fuel, water, chemicals, land work, and licensed services can add training, credentials, health, safety, and operating duties tied to the actual business.
Ask“Which business route fits the operation, and what job-specific license, training, health, driving, safety, record, or operating approval must be ready before this worker performs that task?”
- Have ready
- Business and service list, site and mobile work, worker duties, licenses and permits, supervision, equipment, hazards, training and credentials, first-task date, and current official records.
- Who decides
- The agency and local offices responsible for the selected business, plus MIOSHA
This employer route does not replace the business permit, professional-license, food, safety, environmental, vehicle, or site review.