{"data":{"id":"us-mi/mich.-comp.-laws-141.657","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.657","heading":"Tax withheld; withholding tables; first compensation taxable.","body":"Sec. 57.\n\nThe city shall provide withholding tables establishing the amounts to be withheld for various tax rates, wage brackets, numbers of exemptions and pay periods. An employer who uses the tables fully discharges his duty to withhold. An employer may elect not to use the tables, in which case to discharge fully his duty to withhold he shall withhold the applicable per cent of taxable compensation after provision for exemptions.\n\nThe first compensation paid an employee on or after the effective date of the tax levy is subject to withholding on either of the following bases at the option of the employer:\n\nOn the full amount of compensation paid.\n\nOn the proportion of compensation paid for work done or services performed on or after the effective date of the levy.","path":["MI Code","Chapter 141","Act Act-284-of-1964"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-657","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"2be0f69f8ea39ea63bcab6ec109c35eba140320789f379063187a72a9022f5ed","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.656","next":"us-mi/mich.-comp.-laws-141.658"},"notice":"GroundRules: Original legal text. Not legal advice."}