Local payroll and employment requirements that differ from or exceed Michigan state law
Last updated: January 2025
Michigan state minimum wage applies. Lansing follows state rate.
Michigan Paid Medical Leave Act applies to employers with 50+ employees.
City income tax on all taxable income for Lansing residents.
Non-residents working in Lansing pay 0.5% on wages earned in the city.
Corporations with nexus in Lansing pay 1.0% on net income attributable to Lansing operations.
As state capital, many state government employees work in Lansing. Non-resident state employees pay 0.5% on Lansing wages.
Employers must withhold Lansing income tax. File quarterly 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.