2026 HR Compliance Guide

Michigan HR Compliance Deadlines for 2026

1 verified employment law change affecting Michigan employers in 2026 — with effective dates, required actions, and penalties for non-compliance. Every entry cites an official government or agency source.

Michigan state law changes

January 1, 2026·Minimum Wagecritical

Michigan Minimum Wage Increase to $13.73/hr

Michigan's minimum wage increases from $12.48 to $13.73 per hour on January 1, 2026, following the Michigan Supreme Court's 2024 ruling reinstating the original Improved Workforce Opportunity Wage Act. This represents a dramatic $3.17/hr increase. The tipped minimum wage also increases substantially, and the tipped credit is set to phase out over subsequent years.

New: $13.73/hr (was $12.48/hr)

Applies to: All Michigan employers

What to do: Immediately update payroll systems for the substantial $3.17/hr increase, significantly adjust tipped employee pay structures, retrain managers on the new tipped wage rules, update all wage postings, and budget for increased labor costs.

Penalty: Back wages, civil penalties, criminal misdemeanor charges, and fines up to $1,000

Source: Michigan Department of Labor and Economic Opportunity

Federal deadlines that also apply

These federal requirements apply to Michigan employers alongside the state rules above.

February 1, 2026OSHA Form 300A Annual Posting Period Begins
February 2, 20261099-NEC Filing Deadline
February 2, 2026W-2 Filing Deadline with SSA
February 2, 2026Form 940 (FUTA) Annual Return Due
February 2, 2026Q4 2025 Form 941 Filing Deadline
February 10, 2026FUTA Form 940 Extended Filing Deadline
February 17, 2026Form W-4 Exempt-Status Renewal Deadline
March 2, 2026ACA 1095-C Employee Copies Due
March 2, 2026OSHA ITA Electronic Submission Deadline
March 2, 2026ACA Forms 1094-C/1095-C Paper Filing Deadline
March 2, 2026ACA 1095-C Furnishing: Notice-of-Availability Option (Paperwork Burden Reduction Act)
March 31, 2026ACA Electronic Filing Deadline (Forms 1094-C/1095-C)
April 30, 2026Q1 2026 Form 941 Filing Deadline
April 30, 2026OSHA Form 300A Posting Period Ends
May 1, 2026EEO-1 Component 1 Filing Period Opens
June 7, 2026EU Pay Transparency Directive Transposition Deadline
June 24, 2026EEO-1 Report Filing Deadline (Estimated)
July 31, 2026Q2 2026 Form 941 Filing Deadline
July 31, 2026Form 5500 Annual Report Due (Calendar-Year Plans)
September 30, 2026VETS-4212 Federal Contractor Report Due
October 15, 2026ACA Marketplace Open Enrollment Preparation
October 15, 2026ACA 1095-C Notice of Availability — Posting Period Ends
October 31, 2026Q3 2026 Form 941 Filing Deadline
November 1, 2026ACA Marketplace Open Enrollment Begins
December 15, 2026ACA Marketplace Open Enrollment Deadline
December 31, 2026Year-End Payroll Tax Reconciliation
December 31, 2026Annual Benefits Enrollment Close for Calendar-Year Plans

Stay compliant — and turn it into recertification credits

Track every Michigan deadline on our free interactive compliance calendar, check how many HRCI or SHRM credits you still need with the Gap Planner, or start earning credits now with a free course.