Review Payment History

To review your payment history with UIA, select the Operate a Business option from the Michigan Business One Stop web site and select the task Unemployment Payment History. Selecting this task will link you to the online services offered by UIA through the Employer Web Account Manager (EWAM). If you do not currently have an EWAM account you can register for one and open the door to many online services offered by UIA.

Once on the Welcome (home) page for EWAM, select the Access Account Information service. From the Access/View Account Information page, select the link for Payment History. You will be able to see a history of all payments received by UIA for the current and six previous calendar years.

If you have a question about your payment history, please contact Tax Maintenance at 313-456-2010 or via e-mail at TaxSupport@michigan.gov.

Review Report History

To review your tax/payroll report history with UIA, select the Operate a Business option from the Michigan Business One Stop web site and select the task UIA Tax Report History. Selecting this task will link you to the online services offered by UIA through the Employer Web Account Manager (EWAM). If you do not currently have an EWAM account you can register for one and open the door to many online services offered by UIA.

Once on the Welcome (home) page for EWAM, select the Access Account Information service. From the Access/View Account Information page, select the link for Tax Report History. You will be able to see a history of all tax/payroll reports received by UIA for the current and six previous calendar years.

If you have a question about your tax report history, please contact Tax Maintenance at 313-456-2010 or via e-mail at TaxSupport@michigan.gov.

Request a Clearance of Account

A clearance of account for your unemployment insurance account can be requested by contacting UIA Collections at 313-456-2090 or via e-mail at TaxCollections@michigan.gov.

Request Discharge of a Tax Lien

To request a discharge of a tax lien placed by UIA for delinquent taxes, contact UIA Collections at 313-456-2090 or via e-mail at TaxCollections@michigan.gov.

Seasonal Status

Public Act 25 of 1995 allows Michigan employers to apply for seasonal designation if they are in a seasonal industry and meet certain other criteria described below. Section 27(o) of the Michigan Employment Security Act and Administrative Rule 421.15 give the authority to make this designation and establish seasonal status to the UIA.

This seasonal designation denies unemployment benefits between seasons, to some seasonal workers (the construction industry is specifically exempt by law) if the employer has given those workers a reasonable assurance of returning to work the next season. The employer must still file Forms UIA 1020, Employer's Quarterly Tax Report, and UIA 1017, Wage Detail Report, and pay unemployment taxes on wages paid to seasonal workers.

To be designated as seasonal an employer must be seasonal and the industry, of which the employer is part, must be seasonal. A seasonal industry is one that either customarily operates during 26 or fewer weeks in a period of 52 consecutive weeks, or customarily employs at least half of its workers during 26 or fewer weeks in a period of 52 consecutive weeks.

An employer wishing to take advantage of this law must apply to the UIA on Form UIA 1155,Application for Designation as Seasonal Employer. The employer must post (for the employees to see) the application at the time the application is made. The application must be received by the UIA not less than 20 days before the expected beginning date of the season. The UIA will review the employer's application and will issue a determination. If the seasonal designation is granted, the employer will receive Form UIA 1156, Notice to Workers of Employer's Designation as Seasonal. Form UIA 1156 will specify the beginning and ending dates of the normal seasonal work period. This too, must be posted for employees to see.

If the seasonal designation is granted, the employer must give written notice to each employee, at the time of hire, that they are seasonal and that benefits may be denied during the period between seasons. At the end of the season, the employer must give the employee reasonable assurance that work will be available in the next season. Reasonable assurance is not a guarantee of employment. It is an employer's good faith statement of intent that work will be available for the seasonal worker for the next season. The work should be comparable to the previous work in skills required and location, and in rate of pay and benefits.

If the worker was offered reasonable assurance of returning to work the next season, but then the work does not materialize, the unemployed worker can collect unemployment benefits during the new season. Also, if the employer never makes work available in the new season and the worker applied for unemployment benefits and certified for benefits during the period between seasons, the worker can collect retroactive benefits for the period between seasons.

If you have a question about seasonal status, please contact Tax Status at 313-456-2080 or via e-mail at EmployerLiability@michigan.gov.

Request Refund of a Credit

To request a refund of an overpayment on your unemployment insurance account, contact UIA Tax Maintenance at 313-456-2010 or via e-mail at TaxSupport@michigan.gov. Please allow 4-6 weeks for your refund.

Request a Statement of Account

A detailed statement of your unemployment tax reports and payments received can be requested by contacting UIA Collections at 313-456-2090 or via e-mail at TaxCollections@michigan.gov.

Request a Waiver of Interest/Penalty

Taxes received after the due date but before the first business day of the calendar month beginning after the due date shall not accrue interest. Taxes received after the last day of the calendar month containing the due date shall accrue interest beginning the day after the due date at a rate of 1.0% per month, computed on a daily basis.

If Form UIA 1020, Employer's Quarterly Tax Report, is not received by the 10th of the month following the due date, the employer will be assessed a penalty of 10% of the tax due, but the penalty cannot be less than $5.00 nor more than $25.00.

If Form UIA 1020-R, Reimbursing Employer's Quarterly Payroll Report, is not received by the 10th of the month following the due date, the employer will be assessed a penalty of $10.00 for each report filed late.

If Form UIA 1017, Wage Detail Report is not received by the 10th of the month following the due date, the employer will be assessed a penalty of $25.00 for each report filed late.

If you believe you have been assessed a penalty or interest inappropriately, please contact UIA Collections at 313-456-2090 or via e-mail at TaxCollections@michigan.gov to request a waiver of the penalty and/or interest.

Request a Disclosure of Transferor's Account

Regardless of any agreement between the parties to the transfer, the law provides that when a business is sold (or otherwise transferred), the buyer (or other transferee) of the business may be liable to pay the unpaid unemployment taxes and interest and may receive the unemployment tax rate, penalty, and the benefit charges of the seller (or other transferor).

The law requires that the transferor of a business or the transferor's real estate broker or other agent or attorney, deliver a completed Form UIA 1027, Business Transferor's Notice to Transferee of Unemployment Tax Liability and Rate, to the transferee of the business.

Section 15(g) of the Michigan Employment Security Act requires the seller (or other transferor) of a business to complete Form UIA 1027 and give an accurate and fully completed copy of the form to the buyer (or other transferee) of the business at least two calendar days (not including Saturday, Sunday, or legal holiday) before the transferor's acceptance of the transferee's offer to acquire the business. This obligation extends to the transferor's real estate broker, other agent, or attorney.

The information submitted on Form UIA 1027 must be current as of the date the form is signed. However, Form UIA 1027 may be given to a prospective transferee within 90 days of the date it was signed; the form must be delivered to the prospective transferee not less than two calendar days before the transferor's acceptance of the offer.

Failure of the business transferor or transferor's agent to provide correct information is a misdemeanor, punishable by up to 90 days imprisonment and/or fine of up to $2,500.00. Civil liability for consecutive damages may also apply, as well as other remedies provided by law.

The business transferor can request a summary of the information needed to complete Form UIA 1027 by contacting Tax Maintenance at 313-456-2010 or via e-mail at TaxSupport@michigan.gov.

Request a 940 Certification

A 940 certification is completed by state unemployment insurance agencies upon request by an employer to certify the following to the IRS:

1) The taxable payroll reported by an employer for a specific calendar year,

2) The tax rate for the employer for the same calendar year,

3) Any taxes paid by the employer by the due date of Form 940 (January 31st) to the certifying state for the same calendar year,

4) Any taxes paid by the employer to the certifying state between February 1st and 10th for the same calendar year,

5) Any taxes paid by the employer to the certifying state after February 10th for the same calendar year.

To obtain a 940 certification, select the Operate a Business option from the Michigan Business One Stop web site and select the task IRS Certification of Accounts. Selecting this task will link you to the online services offered by UIA through the Employer Web Account Manager (EWAM). If you do not currently have an EWAM account you can register for one and open the door to many online services offered by UIA.

Once on the Welcome (home) page for EWAM, select the Request a Statement on the Internet service. From the Request a Statement page, select the link for IRS Certification of Accounts. You will be able to select a statement for the current and six previous calendar years. The statement displayed is printable and accepted by the IRS as proof of state unemployment taxes paid.

If you have a questions about your certification or feel there any discrepancies, please contact Tax Maintenance at 313-456-2010 or via e-mail at TaxSupport@michigan.gov.

Electronic Publications

UIA offers links to an electronic gallery of the following information sources within EWAM:

Employer Handbook - Plain English guide that explains the law as it relates to unemployment insurance.

Employer Advisor - a quarterly newsletter issued by the Unemployment Insurance Agency.

More Information - each task available online through EWAM has a detailed explanation of the task to assist in navigating the function.

Contact Information:

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