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New Jobs Training Program (NJTP)

General Program Information

Public Act 359 of 2008 amended the Community College Act and Public Act 360 of 2008 amended the Income Tax Act. These two acts work together to provide the ability for community college districts to enter into agreements with employers to (1) provide education and training to workers in order to create new jobs as defined and (2) to establish a funding mechanism to pay for the education and training.

Employers, under an agreement with a community college district, may repay new jobs training costs through the diversion of income tax withholding. Income tax withholding attributable to employees in qualified new jobs are to be paid by the employer to the community college district in the same manner as the employer returns and pays income tax withholding payments to the Michigan Department of Treasury. Such payments made by an employer to a community college shall be considered income taxes paid to the state.

Employer Requirements

For each new jobs credit from income tax withholding paid to a community college district, the employer shall certify to Treasury that the payment was made pursuant to an agreement. Each employer is required to delineate on Form 4756, New Jobs Training Program (NJTP) Credit Report, between the amount of income tax withholding paid to the State and the amount paid to the community college. This report must be faxed to Treasury on the 20th of the month following the return period. Additional copies of this form may be obtained by visiting www.michigan.gov/taxes, select the "Business Information" link and then select the "New Jobs Training Program" heading.

Employers participating in this program are required to remit taxes by electronic funds transfer (EFT). Additional information regarding the EFT process is available on Treasury's Web site at www.michigan.gov/biztaxpayments.

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