Law Changes Coming in April and May 2025
ESTA Sample Handbook Language Available
After the Feb. 20 passage of HB 4002, Michigan’s new Earned Sick Time Act, businesses have been given new requirements to provide employees with designated sick time. To aid in complying with those new requirements, MRA is providing some sample handbook language that employers can use as a starting point.
See the ESTA Sample Handbook Language document for each category of business impacted by the Earned Sick Time Act.
Labor Law Poster Updates
With the passing of the new ESTA regulations, updated labor law posters will be ordered and dispersed to
MRA members that currently have the 4.24 version in the coming weeks.
Note: Changes are only affecting the state poster. Continue to display the state and federal posters until the updated state poster is dispersed.
If you do not have the 4.24 version and need a poster to comply with regulations, please order a set at shop.retailers.com using the coupon code LABOR1.
MRA members are eligible to order a free set of posters. Additional posters can be purchased at shop.retailers.com.
Retail Trends
2025 Consumer Holiday Statistics
According to Numerator’s 2025 US Annual Holiday Preview
Top 5 Holidays Consumers Will Celebrate in 2025
90% Christmas
88% Thanksgiving
74% Mother’s Day
68% Easter
67% Independence Day
Prep Time
Consumers will typically make plans within two weeks of each holiday, aside from Halloween, Hanukkah, and Christmas, which are planned 1-2 months in advance, and Cinco de Mayo, which is planned 1-2 days in advance.
Likely to Purchase
Food and alcohol are the top purchased items to celebrate holidays. Ten out of the 14 top holidays see food being the most purchased item. Seven out of those 10 see alcohol as the next purchased item to celebrate. Halloween is the only holiday where 46% of consumers celebrating plan to purchase decorations, while 75% of celebrators plan to buy candy.
Deadlines and Reminders
- May 15: Michigan Annual Report Due – Profit and Professional Service Corporations.
- June 1: (on or before) – Bottle Deposit Fund Reimbursement Due – Form 2196.
- Mid-June – Lottery licenses mailed
Monthly reminders:
- Sales & Use Tax – Monthly & EFT – On or before the 20th day of the following month.
- Withholding Tax – Monthly & EFT – On or before the 20th day of the following month.
- Retailer’s Prepaid Wireless 911 Surcharge – Within 30 days of the close of each month. Receipt of a complete Form 5012 is required regardless of payment method.
Quarterly reminders:
- Corporate Income Tax (CIT) Estimated Returns and Payments (Jan. 15, April 15, July 15, Oct. 15).
- Sales & Use Tax – Quarterly & EFT – On or before the 20th day of the month following the quarter (Jan. 20, April 20, July 20, Oct. 20).
- Withholding Tax – Quarterly – On or before the 20th day of the month following the quarter (Jan. 20, April 20, July 20, Oct. 20).
- Unemployment Employer’s Quarterly Wage/Tax Reports (Jan. 25, April 25, July 25, Oct. 25)
