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Labor and Economic Opportunity

How and When To Pay Your Unemployment Taxes

Employers are required to file Employer’s Quarterly Wage/Tax Reports listing their employees and the wages earned for each quarter. A quarterly report must be  filed even if you do not have any employees and/or wages to report for the quarter. Quarterly reports are due: First Quarter - April 25, Second Quarter - July 25, Third Quarter - October 25 and Fourth Quarter - January 25.  Reports and payments not timely submitted will result in penalty and interest being applied to the account.

Employer’s Wage/Tax Reports must be filed online through your MIWAM account.

For step by step instructions on how to use MiWAM, including how to file your Employer’s Quarterly Wage/Tax Report or make a payment, view the MiWAM Toolkit for employers with www.michigan.gov/uia.