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What you need to do if you disagree with a determination

Agency: Unemployment Insurance Agency

Protest a Determination   

If you disagree with a determination issued by the Unemployment Insurance Agency concerning an employer's liability, the coverage of a worker's services, an employer's tax rate, or the payment of benefits to a worker, you can protest and ask for a review. You must do so in writing and the protest must be received (not merely postmarked) within 30 days of the mail date of the determination you are questioning. If the 30th day falls on a Saturday, Sunday or Agency non-work day, the protest must be received on the next day that is not a Saturday, Sunday or Agency non-work day. Otherwise, the determination will become final and not subject to further review.

A tax protest can be completed online along with any attachments by selecting the Operate a Business option from the Michigan One Stop web site and selecting the task Employer Tax Protest. Selecting this task will link you to the online services offered by UIA through the Michigan Web Account Manager (MiWAM). If you do not currently have a MiWAM account you can register for one and open the door to many online services offered by UIA.

To protest by mail complete the following forms along with any attachments and mail to:

Form UIA 1471-T to protest a tax rate determination

Form UIA 1471-L to protest a liability (status) determination

Form UIA 1471-C to protest a collection determination

UNEMPLOYMENT INSURANCE AGENCY

Tax Office

PO Box 8068

Royal Oak, Michigan 48068-8068   

Appeal a Redetermination    

When a protest is received on a determination, UIA takes another look at the facts and the law and, if necessary, asks additional questions, and then makes a decision. That decision is called a redetermination and is mailed to all interested parties. A redetermination can also be initiated by the Agency to modify a previously issued determination if additional information becomes available within one year of the original determination mail date.

As with a determination, any redetermination issued by the Unemployment Insurance Agency can be protested. The protest must be in writing and received (not merely postmarked) within 30 days of the mail date of the redetermination. If the 30th day falls on a Saturday, Sunday or Agency non-work day, the protest must be received on the next day that is not a Saturday, Sunday or Agency non-work day. Otherwise, the redetermination will become final and not subject to further review.

A protest regarding a redetermination is considered an appeal and a request for a hearing before an Administrative Law Judge. The UIA has published a booklet to help employers prepare for an Administrative Law Hearing. The booklet is called A Guide to Unemployment Appeals Hearings 

Protests to a redetermination can be submitted using the same forms as you would use to protest a determination.

UIA Tax Rate

A tax rate determination is issued annually to liable employers on Form UIA 1771, Tax Rate Determination for Calendar Year 20XX. This determination can be protested if you disagree with the calculation of the tax rate.

The formula used to calculate unemployment insurance tax rates is found in Section 19 of the Michigan Employment Security Act.

A tax rate protect can be completed online by selecting the Operate a Business option from the Michigan One Stop web site and selecting the task Employer Tax Protest. Selecting this task will link you to the online services offered by UIA through the Michigan Web Account Manager (MiWAM). If you do not currently have a MiWAM account you can register for one and open the door to many online services offered by UIA.

To protest your tax rate by mail, complete Form UIA 1471-T and mail to:

UNEMPLOYMENT INSURANCE AGENCY

Tax Office

PO Box 8068

Royal Oak, Michigan 48068-8068 


Contact Information:   

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Revision Date: 12/2013




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