|
The Michigan Unemployment Insurance Agency administers the unemployment insurance program. New! Applications for these tasks are submitted and paid for online through the Michigan Business One Stop portal.
A. NAME OF PERMIT OR APPROVAL:
A business who meets any of the thresholds of liability defined in Section 41 of the Michigan Employment Security Act is required to register with the Michigan Unemployment Insurance Agency (UIA).
B. STATUTORY AUTHORITY:
UIA is responsible for carrying out the provisions of the Michigan Employment Security (MESC) Act which is Act No. 1 of the Public Acts of 1936, Extra Session, as amended.
C. APPLICABLE REGULATION:
Unemployment Insurance Agency (UIA) Administrative Rules
D. SUMMARY OF PERMIT/APPROVAL PROCESS:
1. Applicability (activities that require the permit)
Register with UIA if you:
· Started a new business or reinstated an old business and have paid $1,000 or more in wages for covered employment in a calendar year or have had at least one employee in covered employment in at least 20 different calendar weeks in a calendar year. The weeks do not have to be consecutive and it is not necessary that the same employee be employed in each of the 20 weeks.
· Purchased or acquired all or part of an existing business that has already been determined by UIA to be a liable employer.
· Changed the type of ownership of your business (e.g., change from sole proprietorship to partnership, or incorporated a sole proprietorship or partnership).
· Hired an employee or began employing a Michiganresident.
2. Pre-Application Requirements
Obtain a Federal Employer Identification Number (FEIN). This number is issued by the IRS and required if you will have employees. A FEIN is mandatory to register with UIA.
If you do not have an FEIN, contact the IRS at 1-800-829-3676 to request Form SS-4. You can also obtain Form SS-4 at the IRS Web site. When you have completed the form, you may call 1-800-829-4933 and provide the information from the form to the agent. The agent may assign your FEIN while you are on the telephone. To complete your FEIN registration, mail the form to the address shown on the form or fax it to 1-829-292-5760.
3. Application Submission Requirements
Registration with the Unemployment Insurance Agency can be accomplished by either completing the Register for Business Taxes task from the Michigan Business One Stop website or by completing Form 518, Michigan Business Taxes Registration Booklet. Either option is part of a joint registration process with the Michigan Department of Treasury and can be used to register for sales, use, withholding, motor fuel, tobacco, business, and unemployment insurance taxes.
If completing the Register for Business Taxes task from the Michigan Business One Stop website, your completed registration application is stored for viewing for 30 days. Incomplete registrations and those with a future liability date will be stored for 6 months. After completing this online process, you will receive a confirmation number for your electronic submission.
Once submitted, your application will be reviewed by the Department of Treasury to determine employer liability to pay sales, use, and withholding taxes, IFTA/Motor Carrier, motor fuel, tobacco, and the Michigan Business Tax. For more information on the taxes payable to the Department of Treasury, visit www.michigan.gov/treasury.
Your application will also be reviewed by the Unemployment Insurance Agency to see if you meet one or more of the thresholds used to determine liability for an employer under the Michigan Employer Security (MES) Act. If UIA determines that you are liable to pay unemployment taxes, Form UIA 1183, Notice of Determination of Employer Status, is mailed via US Mail providing your seven-digit Employer Account Number. You will also be notified of your unemployment insurance tax rate via US Mail.
Unemployment insurance taxes are required to be paid by an employer that has been determined by the UIA to be a liable employer. Generally, a liable employer is an employing unit that either (1) employed 1 or more employees in each of any 20 different weeks in a calendar year (i.e., a January 1 through December 31 year); or (2) paid $1,000 or more in payroll in a calendar year to employees covered by unemployment insurance; or (3) acquired the trade, organization, or business, or the assets of a liable employer.
The requirements are different for an employer of agricultural or domestic workers. An employer that pays a total of $1,000 or more, in cash, to all its domestic employees (such as housekeepers or babysitters) in any calendar quarter in the current or preceding year, is a liable domestic employer.
An employer that (1) pays a total of $20,000 or more, in cash, to all its agricultural workers in a calendar quarter, or (2) employs 10 or more agricultural workers in at least 20 different weeks, in the current or preceding year, is a liable employer. Agricultural employees furnished by a crew leader are employees of the crew leader. Agricultural workers include, in general, those who raise food or horticultural crops and those who raise or tend animals for use as a product source.
Attachments such as leasing agreements, articles of incorporation, etc. for the online registration process can be forwarded to the Unemployment Insurance Agency through the following e-mail address: EmployerLiability@michigan.gov. Federal 501(c)3 exemption determinations for reimbursing employers can be e-mailed to Reimbursingunit@michigan.gov. Attachments can also be mailed via US Mail to Unemployment Insurance Agency, 3024 W Grand Blvd Ste 11 500, Detroit, MI 48202.
If your application can be processed through our automated registration process, you will receive an e-mail notifying you that your account number has been assigned. You can then log back into your account to receive your UIA account number. If you cannot be registered through our automated registration process, when you log back into your account you will be shown a status of In Process. An In Process status means your registration has been referred to the Tax Status unit for further review and processing. Tax Status can be reached at 313-456-2080 or via e-mail at EmployerLiability@michigan.gov.
4. Procedures and Time-Frame for Obtaining Permit or Approval
Registration through the automated registration process is 3-5 business days. All other registrations allow a minimum of 3 weeks. Employers are not registered during the last two weeks of December. Any registrations received during that time period are processed after January 1st.
5. Operational Requirements
Not applicable.
6. Fees
None
7. Appeal Process
Any determination issued by the Unemployment Insurance Agency will be considered final unless the Agency receives a written request for a redetermination within 30 calendar days after the date of mailing of the determination. If the 30th day falls on a Saturday, Sunday, or legal holiday, the request for redetermination must be received by the end of the next day which is not a Saturday, Sunday, or legal holiday.
Use Form UIA 1471-L, Protest of a (Re)Determination to protest a determination of liability.
Any redetermination issued by the Unemployment Insurance Agency will be considered final unless the Agency receives a written appeal for a hearing before an Administrative Law Judge within 30 days after the date of mailing of the redetermination. If the 30th day falls on a Saturday, Sunday, or legal holiday, the appeal must be received by the end of the next day that is not a Saturday, Sunday, or legal holiday. Form UIA 1471-L can also be used to request an appeal.
8. Public Input Opportunities
Suspected fraud can be reported to UIA through UIA 2-Minute Fraud Reporting Form or via telephone at 1-800-822-1122.
Check out the Agency website, www.michigan.gov/uia for scheduled Employer Seminars and public hearings.
E. Contact Information:
Contact Us
Creation/Revision Date:
October 8, 2010
|
