{"data":{"id":"us-mi/mich.-comp.-laws-141.652","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.652","heading":"Tax withheld; payments or persons excepted.","body":"Sec. 52.\n\nEmployers shall not withhold any tax from the following payments or persons:\n\nCompensation paid to domestic help.\n\nCompensation paid to a person who is not an employee, including an independent contractor.\n\nAn amount allowed and paid to an employee as reimbursement for expenses necessarily and actually incurred by the employee in the actual performance of his or her services, and that is deductible by the employer.\n\nA qualified taxpayer. \"Qualified taxpayer\" means that term as defined in section 35(12)(c)( i ).","path":["MI Code","Chapter 141","Act Act-284-of-1964"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-652","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"a32397c803b3f62527d1500871352706c7c949c8a8c3adc1f569f2110364949b","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.651","next":"us-mi/mich.-comp.-laws-141.653"},"notice":"GroundRules: Original legal text. Not legal advice."}