As of this morning the calculation has been clarified to NOT include any 1099 “Employees” and both Retirement AND Michigan Unemployment taxes are included.
So, based on the latest information published, the time frame to use for calculating payroll should be the 12 months prior to your loan application date.
Costs that can be included in this figure include:
For my QB users, run a Payroll Summary for the date range to obtain the Gross Payroll amount and the Michigan Unemployment will be in the bottom section as two line items to use—Michigan Unemployment and Michigan Obligation