Reviewed September 24, 2026. Educational guidance for employers and employees; special industries, local rules, and exemptions can change what applies.
Michigan distinguishes information kept in the employer’s payroll records from information furnished to employees. These lists overlap, but they should not be treated as identical.
When a pay statement is required
MCL 408.479(2) requires a statement when wages are paid. The same section sets payroll recordkeeping duties and specified exceptions to hours reporting.
What the statement must show
The employee statement includes hours worked, gross wages, the pay period, and separately itemized deductions. Piece-rate hand harvesters also receive the number of units harvested. Subsection (4) identifies employees for whom hours need not be maintained or furnished, including specified executive, administrative, and professional workers.
Electronic delivery and access
The cited statute does not specify a complete paperless-delivery procedure. Confirm applicable administrative rules and agency guidance before adopting electronic-only statements. Keeping a downloadable copy and a contact for access problems is a practical control, not a claim that a particular portal automatically satisfies the law.
Do not confuse the employer file with the employee copy
The employer record contains additional items such as identity information, pay rate, and fringe-benefit details. A statement that omits a field from that internal list is not automatically defective for that reason alone. Conversely, keeping an internal payroll register does not replace the duty to furnish the employee statement.
Practical payroll review example
If a hand harvester’s earnings depend on 160 units, preserve the unit count used for the pay calculation rather than keeping only the final dollar amount. If a later count correction changes the payment, retain the original record and the documented correction so the history remains understandable.
Before issuing or checking a statement
Use the following workflow alongside the state requirements, rather than treating a generic template as a compliance checklist.
- Match the period on the statement to the time or production record.
- Review the statutory hours exceptions before omitting hours.
- Preserve payroll records for the required period; section 9 sets a three-year minimum.
- Explain each deduction separately and keep supporting records.
Official sources
Consult the linked agency guidance and law for the complete scope and exceptions.
Related payroll resources
All state paystub requirements · Paystub accuracy checklist · Payroll calculators
Prepare a paystub from verified payroll records
Use the PayStubPro generator to format accurate payroll information. Paystubs cost $1 each with a $2 minimum order: one or two cost $2 total, three cost $3, and ten cost $10. W-2 and 1099 forms are priced separately. A generated document does not establish that wages were paid or guarantee compliance or acceptance.