A sub-ppm level MEMS gas sensor that can be used for the detection of formaldehyde (HCHO) is presented. It is realized by using a zinc oxide (ZnO) thin-film material with a Ni-seed layer as a sensing material and by bulk micromachining technology. To enhance sensitivity of the MEMS gas sensor with Ni-seed layer was embedded with ZnO sensing material and sensing electrodes. As experimental results, the changed sensor resistance ratio for HCHO gas was 9.65 % for 10 ppb, 18.06 % for 100 ppb, and 35.7 % for 1 ppm, respectively. In addition, the minimum detection level of the fabricated MEMS gas sensor was 10 ppb for the HCHO gas. And the measured output voltage was about 0.94 V for 10 ppb HCHO gas concentration. The noise level of the fabricated MEMS gas sensor was about 50 mV. The response and recovery times were 3 and 5 min, respectively. The consumption power of the Pt micro-heater under sensor testing was 184 mW and its operating temperature was $400^{circ}C$.