UIA - Purpose of this overview

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Purpose of this overview

The purpose of this overview is to explain how employers are taxed under Michigan's unemployment insurance system, created by the Michigan Employment Security Act.

This overview only summarizes the provisions of a rather complex law. It is not intended to cover every aspect of unemployment taxes, and is not intended to substitute for the law itself. We hope that by understanding the tax system better, you may be better able to control some of your unemployment insurance costs.


	Related Content
•	What address should employers use to submit their tax reports and payments?
•	What is Unemployment Insurance?
•	Employers pay either contributions (taxes) or reimbursements
•	Who is required to pay unemployment insurance taxes?
•	Which employees are covered by Unemployment Insurance?
•	How much is the Unemployment Insurance Tax?
•	How is the unemployment tax rate computed?
•	Chargeable Benefits Component (CBC)
•	Account Building Component (ABC)
•	Nonchargeable Benefits Component(NBC)
•	Across-the-Board Tax Reduction
•	What is the tax rate when a new owner acquires an existing business, or businesses merge?
•	Unemployment taxes under the Federal Unemployment Tax Act (FUTA)
•	What happens to state and federal unemployment tax payments?
•	Notification of state unemployment tax
•	How and when to pay your unemployment taxes
•	Effect of Missing Tax Report(s)
•	Protest/Appeal Rights
•	Tax Office Contacts
•	Sample calculations