Local payroll and employment requirements that differ from or exceed Michigan state law
Last updated: January 2025
Michigan state minimum wage applies. Flint follows state rate.
Michigan Paid Medical Leave Act applies to employers with 50+ employees.
City income tax on all taxable income for Flint residents.
Non-residents working in Flint pay 0.5% on wages earned in the city.
Corporations with nexus in Flint pay 1.0% on net income.
Employers must withhold Flint income tax. File quarterly with Michigan Treasury.
Flint income tax based on physical work location.
These local rules apply in addition to Michigan state law. Employers must comply with whichever law provides greater protection to employees. Always verify current requirements with official sources.