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Executive Order 2020-107 established Michigan Workforce Development Board

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UIA Resources for Employers

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UIA Resources for Employers

  1. Bureaus & Agencies
  2. Unemployment Insurance Agency
  3. UIA Resources for Employers
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Employer Help Center

A centralized hub for employers to efficiently manage their most common unemployment tax and claim issues.

Go to Employer Help Center
UIA strengthens MiWAM password policy for employers Video

UIA strengthens MiWAM password policy for employers

Employers must reset their MiWAM account password every 90 days. The rule builds on the Michigan Unemployment Insurance Agency’s robust anti-fraud efforts to better protect accounts and vital information. This affects employers and third-party administrators who have access to an employer’s MiWAM account. For questions, call the Office of Employer Ombudsman at 1-855-484-2636. How to change your password.

Online Services

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Manage Your Tax Account

MIWAM allows you to perform routine transactions such as filing reports, paying taxes, viewing statements, submitting inquiries and updating your unemployment tax account information online.

MiWAM for Employers
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Register for Michigan Taxes

If you have employees covered by the Michigan UI law, you must register for an employer account.

Register for most Michigan business taxes, and /or a sales tax license using this on-line e-Registration application. You must have your Federal EIN (FEIN) to register using this site.

Employer Registration
Launching a Business? Video

Launching a Business?

Watch the Registering Your Business with the Unemployment Insurance Agency video for an overview of the Michigan business registration process. Key takeaway: Specific wage levels must be reached BEFORE the UIA will issue an Employer Account Number (EAN) for your business.

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Employer Seminars

The seminars are sponsored by the Office of Employer Ombudsman, committed to making your interactions with UIA positive while answering your questions about unemployment and tax issues.

July 16 | September 17 | November 19

Sign up here for a Seminar

View previous Employer Seminar presentation

Employer Programs and Services

Work Opportunity Tax Credit

WOTC is a federal business credit available to private, for-profit employers who hire workers from targeted groups that experience difficulty finding work. Submit your completed tax credit application and verification paperwork online through MiWAM for a speedy review and approval.

Work Share Program

Michigan's Work Share program allows you to keep your employees working with reduced hours, while employees collect partial unemployment benefits to make up a portion of the lost wages. With Work Share, you can maintain operational productivity and hang on to your skilled workers.

Employer Filed Claims

With Employer Filed Claims (EFC), you can submit unemployment claims information online on behalf of your full-time workers who are temporarily or permanently laid off.

SIDES

The State Information Data Exchange System (SIDES) provides a way to report separation information electronically through your MiWAM account.

Registration and Seeking Work Waiver

Employers may request a Registration and Seeking Work Waiver for short term lay off periods. A Registration and Seeking Work Waiver may now be requested on-line through MiWAM.

Report Fraud or Identity Theft

If you think someone is committing unemployment benefit or payroll tax fraud, or If you suspect that identity thieves have used your personal information to file a false UI claim, report it immediately. Learn more.

Apportionment Program

With the apportionment program, employers can spread unemployment insurance tax payments  out over a full year without penalty or interest. 

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Office of Employer Ombudsman

Employers with questions may call our Office of Employer Ombudsman (OEO) at 1-855-484-2636, then select Option 4.

Office of Employer Ombudsman
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UIA's Advocacy Program

The Advocacy Program offers no-cost assistance to those who request services for initial hearings with the Michigan Office of Administrative Hearings and Rules (MOAHR) and the Unemployment Insurance Appeals Commission (UIAC).
Employer and Claimant Advocacy
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About Unemployment Insurance

Unemployment insurance is a form of social insurance, administered by Michigan's Unemployment Insurance Agency (UIA). It is designed to provide unemployment benefits to help workers replace some of their lost wages after they have become unemployed through no fault of their own, such as by a layoff.

The benefits allow workers enough time to look for a job reasonably similar to the one they had. It also helps an employer by keeping experienced workers in the area and available to return to the employer when times get better. Finally, it helps the entire community during an economic downturn, because unemployment benefits are spent locally to buy food, clothing, and other necessities of life that local merchants sell.

Contributions or Reimbursements

Unemployment Insurance Taxes

How and When to Pay Your Unemployment Taxes

Employees Covered by Unemployment Insurance

Other Resources

Employer Field Audits

Audits of Michigan employers help support the Unemployment Insurance (UI) Tax Program by verifying an employer is following the Michigan Employment Security Act (MES Act) and Administrative Rules.

Employer Field Audit Information

Michigan Employer Liability Toolkit

This toolkit explains when an employing unit becomes a liable employer under the Michigan Employment Security Act and guides employers through the registration process.

Michigan Employer Liability Toolkit

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MiWAM Toolkits for Employers

MiWAM Toolkit for Employers Pt. 1 - Introducing MiWAM/Account Setup

MiWAM Toolkit for Employers - Part 2 - Account and Benefit Services

MiWAM Toolkit for Employers - Part 3 - Other MiWAM Functions and Settings

MiWAM Toolkit - Client Level Reporting

Forms and Fact Sheets

Forms for Employers

Fact Sheets for Employers

Frequently Asked Questions for Employers

Michigan Employer Advisor

The Michigan Employer Advisor is a newsletter for Michigan employers about unemployment insurance-related topics.

Need to stay caught up? Find current and past issues on UIA's Employer Advisor newsletter blog.

Sign up for future copies

Contact the Tax and Employer Services Division

Tax Status Unit

Phone: 855-484-2636 option 4
Email: EmployerLiability@Michigan.gov

  • Register a new business
  • Notice of Change for Sale/Transfer/Discontinuance of a Business 
  • Protest/Appeal of a tax status issue
  • Reimbursing employer registration
  • Conversion - reimbursing employer to contributing
  • Effective liability date/amend liability date
  • Schedule A
  • Location accounts
  • Inactivate/reactivate UIA account
  • Consolidation/merger of accounts
  • Seasonal designation of employer
  • FEIN discrepancy

Tax Maintenance Unit

Phone: 855-484-2636 option 4
Email: TaxSupport@Michigan.gov

  • Tax rates
  • Taxable Wage Base
  • 940 certification
  • Protest/appeal of tax rate
  • Transfer payments - verify payments
  • Remove quarters after inactive date
  • Audit adjustments
  • Refund request and processing of refunds

Tax Collections Unit

Phone: 855-484-2636 option 5
Fax: 517-763-0223

  • Determination of assessment
  • Determination of willful neglect
  • Payment plans - payoff balance
  • Tax lien/discharge of lien
  • Protest of assessments
  • Request for waiver of penalties - adjustment requests
  • Payoff amount of a legal judgment
  • Clearance of account

Tax Enforcement Unit

Phone: 855-484-2636 option 5
Fax 517-763-0223

  • Notice to withhold/bank levy/garnishment and disclosure of NTW
  • Treasury Offset Program (TOP) - federal tax intercepts
  • Adjustment requests
  • Payment plans
  • Legal judgment/settlements

Benefit Enforcement Unit

Phone: 866-500-0017 option 3
Email: BEU@Michigan.gov

  • Employer questions re: claimant wage garnishments
  • Claimant - garnishment of wages
  • Administrative wage garnishment
  • Voluntary wage garnishment
  • Tax repayment letters
  • Wage garnishment payments

Benefit Overpayment Collection

Phone: 866-500-0017 option 4
Email: BOC@Michigan.gov

  • Benefit overpayments (claimant restitution)
  • Claimant Treasury Offset Program (TOP) - Federal income tax intercept
  • Monthly statements
  • Court prosecution collection accounts

Field Audit

Email: UIA-FieldAudit-Employer@Michigan.gov

  • Audit of employer books and records
  • Determinations of services and wages
  • Audit adjustments
  • Claims investigations
  • Misclassification of wages/special investigations

Reimbursing Employers

Phone: 855-484-2636 option 5
FAX: 517-763-0223

Schools, Municipalities, Government Agencies, 501c3 (churches, non-profits, etc.)

  • Determination of assessments
  • Billing notices
  • Payment plans
  • Tax liens/discharge of lien
  • Clearance of account

Employer Support

  • Work Opportunity Tax Credit (WOTC)
    • Phone: 800-482-2959
    • FAX: 313-456-2132
    • Email: WOTCUnit@Michigan.gov
  • Fraud-Identity Theft Hotline: 855-484-2636 option 1
  • Claimant Bankruptcy: 866-500-0017 option 5
  • Employer Bankruptcy: 855-484-2636 option 5
  • Office of Employer Ombudsman (OEO): 855-484-2636 option 4

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