The State of Michigan has been mailing a Notice of Change to most business owners (copy of notice at 
[1]right). The notices are for informational purposes;)
[1]only and typically will be already implemented by the payroll company that prepares and files your company’s payroll reports.
Notice of Change to Michigan Income Tax Withholding Rate and Personal Exemption Amount
This notice is informing businesses that the 2012 Michigan individual income tax rate has decreased and the personal exemption amount that can be excluded from taxable income has increased.
Tax Rate Personal Exemption
2012 4.25% $3,950
2011 4.35% $3,700
Notice of Change to Michigan Income Tax Rate and Impact of Flow-Through Withholding
This notice is informing businesses that have shareholders who are not residents of the United States of the change in tax rates listed above.
If you have any questions, or do not have a payroll company that will automatically implement these changes, please contact us [2].