Local payroll and employment requirements that differ from or exceed Michigan state law
Last updated: January 2025
Michigan state minimum wage applies.
Michigan Paid Medical Leave Act applies to employers with 50+ employees.
City income tax on all taxable income for Highland Park residents. Second highest resident rate in Michigan after Detroit.
Non-residents working in Highland Park pay 1.0% on wages earned in the city.
Corporations with nexus in Highland Park pay 2.0% on net income.
Highland Park is an enclave city surrounded by Detroit. Workers in Highland Park should verify their exact work location for correct withholding.
Employers must withhold Highland Park income tax. File with Michigan Treasury.
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.