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Michigan Employer Advisor: March 2025

  1. Bureaus & Agencies
  2. Unemployment Insurance Agency
  3. UIA Resources for Employers
  4. Michigan Employer Advisor

March 21, 2025

New Director Joins Michigan UIA, an Agency Committed to Transformation

A headshot of the UIA Director, Jason Palmer.

Jason Palmer is the new director of the Michigan Unemployment Insurance Agency (UIA) and will lead with a focus on continuing to build upon the impactful, positive changes underway at the agency.

“This is an exciting time to join UIA, especially with a new computer system on the horizon that will be used by employers and third-party administrators,” Palmer said. “I’m proud of our agency’s strong partnership with the employer and TPA communities as well as the programs and innovative resources -- such as the online Employer Help Center -- that help support these crucial partners.”

Palmer joined the agency Feb. 24, after serving as the Assistant Commissioner at the U.S. Bureau of Labor Statistics (BLS) and the Regional Commissioner for the Chicago Region. Before joining BLS, he was Director of Michigan’s Bureau of Labor Market Information and Strategic Initiatives (now the Michigan Center for Data Analytics).

Palmer reiterated the key role employers play in Michigan’s unemployment insurance program and welcomes robust discussions with all stakeholders on a vision for creating an agency that is a national model for fast, fair, and fraud-free service.

Read more about Director Palmer’s appointment.


TPA Can Request Employer Tax Rates

Third-Party Administrators (TPAs) can ask for employer rate information from the Michigan Unemployment Insurance Agency (UIA).

TPAs can use the Electronic File Exchange service to request correct data about a client's UIA accounts and have the data returned via email. This efficient process assists TPAs in filing accurate Quarterly Contribution Tax and Wage Reports and making accurate tax payments.

The tax rate file will be available quarterly and include a client's UIA account number, name, tax rate, and outstanding tax account balance. Electronic File Exchange is available once the current quarter ends.

The information can be requested through MiWAM by clicking on “Request Employer Rate Files,” under the “I want to” category.

 

On the right the employer help center logo is an icon of a person at a computer. Text on the graphic reads,

Tips on Making Quarterly Payments

Are you struggling to make quarterly report payments? The Michigan Unemployment Insurance Agency (UIA) provides options to employers.

The preferred method for paying quarterly taxes is electronically via MiWAM for Employers.  However, UIA also accepts payments by mail. UIA does not accept credit card payments.

Here’s how to pay electronically:

  • Login to MiWAM.
  • Set up your payment profile: Click on Settings > Payment Sources > Setup New Payment Sources.
  • It will bring you to the following screen:

A screenshot of the Payment Sources on MiWAM.

 

  • Tip: If a company’s name is more than one word, put the first word in the First Name field and the second in the Last name field.
  • Complete all the required fields in this section.
  • Then click Submit.

Once your payment profile is set up you will need to make a payment in the periods section. Here’s how to do that:

  • Click “UI Tax” under the “Accounts” tab.
  • On the “Recent Periods/View Periods” page, click the “Make Payment” link next to the desired report.
  • Your payment profile info and amount due will appear. If you need to pay a different amount, enter it and confirm.
  • Then click "Submit," enter your MiWAM password, and click "OK."

To send a payment by mail, use this address:  

Unemployment Insurance Agency
P.O. Box 33598
Detroit, MI 48232-5598


Include an Employer’s Quarterly Tax Payment Coupon with your payment so UIA can assure the payment is applied to the correct quarter and account.

The coupon can be found in the forms section of Michigan.gov/UIA or download it from MiWAM. Here’s how:

  • Click on "UI Tax."
  • Under "I Want To", click on "Payment Voucher."
  • Type in the info and quarter you want the payment applied to.
  • Print the form and send in with the check.

A screenshot of the Employer's Quarterly Tax Payment Coupon. It reads, "Use this payment transmittal when mailing your quarterly payment. Make your check/money order payable to the Unemployment Insurance Agency. In order to ensure your account is properly credited, include your 10-digit UI Employer Account Number on your check or money order. In order to avoid penalties and interest, your tax return and payment must be received by the following due dates: 1st Quarter (January - March) Due April 25th, 2nd Quarter (August - June) Due July 25th, 3rd Quarter (July - September) Due October 25th, 4th Quarter (October - December) Due January 25th.


Sign Up for an Upcoming Employer Seminar

  • May 14
  • July 16
  • September 17
  • November 19

Scan the QR Code below or go to the Employer Homepage at Michigan.gov/UIA for a link to sign up for an upcoming seminar on a date that works best for you.

A QR Code. Text above the code reads, "Michigan Unemployment Insurance Agency's 2025 Employer Seminars"


 

Employers Must Provide Employees UIA Form Before Layoff, Separation

Employers are responsible for providing notice to their employees before a layoff or separation. Doing so will make the unemployment filing process go more smoothly for all parties involved.

The Michigan Unemployment Insurance Agency’s (UIA) Unemployment Compensation Notice to Employee form provides employees with the correct employer account number (EAN), federal employer identification number (FEIN), address, and reason for layoff.

The form also provides a list of information needed to file an unemployment claim such as Social Security number, the names and addresses of previous employers, driver’s license number, and more.

This notice must be provided before a job action for an employer to avoid a penalty.

Keep in mind, this notice is not a waiver. If scheduling a temporary layoff that will conclude within 45 days, an employer will need to submit a request for seeking work waiver so employees do not have to search for work while on layoff. The request for seeking work waiver must be submitted the week before a layoff. 

If a layoff is not temporary, employees should follow the UIA Claimant Roadmap for easy-to-follow instructions on how to file for unemployment. They are also required to register for and seek work. Instructions for work search are included on the form as well.

You can download a copy of the Unemployment Compensation Notice to Employee in the forms section of Michigan.gov/UIA.

Please note the phone number at the bottom of the form is for employer use only. If your employees have questions or need to file a claim by phone the number to call is 1-866-500-0017.  They also have the option to file a claim online if they create a MiLOGIN account.

A screenshot of an Unemployment Compensation Notice to Employee.


What is the Federal FUTA Tax and How to Request IRS Certification

Employers pay two taxes to support a state's unemployment program, which provides temporary benefits to workers who lose their jobs through no fault of their own.

The taxes are assessed by the Michigan Unemployment Insurance Agency (UIA) and the U.S. Internal Revenue Service (IRS) under the Federal Unemployment Tax Act (FUTA). The annual FUTA tax, which pays for the administration of state Employment Services and Unemployment Agencies, finances the federal share of extended benefits, and provides a loan account from which states can borrow if an unemployment trust fund becomes insolvent.

Employers should use Form 940 to request IRS certification and report their FUTA tax. This certification can be requested by logging into MiWAM for Employers. Click on UI Tax, Account Services, and Request IRS Certification.

Detailed instructions can be found in the MiWAM Toolkit for Employers Part 2.


How Employers Can Prepare for MiUI

A new computer system called MiUI is coming at the end of this year to the Michigan Unemployment Insurance Agency (UIA) and there are several things employers and third-party administrators (TPAs) can do to make sure your company is prepared.

Employers will own their MiUI accounts. 

In MiUI, employers will own their accounts and grant access to TPAs, as needed. Account information in MiWAM should reflect the employer, not the TPA. 

Employers should understand how TPAs are representing them. 

Know what functions TPAs are performing on an employer's behalf (i.e., submitting wage reports, making payments, etc.). 

Identify who will need MiUI access.  

Employers and TPAs will need to identify who has access to their current MiWAM account. In MiUI they will have to add those users to their account.  

Gather information needed to activate your account or user profile. 

To access MiUI, employers will need to have their primary employer account number (EAN) and federal employer identification number (FEIN). Both pieces of information will be used during the activation process. 

Identify who in your organization needs information about the MiUI system rollout. 

Is it the Human Resources department? The IT team? Whoever it may be, make sure to sign them up to receive the Employer Advisor newsletter from UIA each month as this will be a primary source of up-to-date information about the MiUI system rollout. 

A 2D graphic that has several bullet points. The text reads, "How Employers Can Get Ready for MiUI Go Live: Employers will own their MiUi accounts. Employers should understand how TPAs are currently representing them. Identify who will need MiUi access. Gather information needed to activate your account or user profile (EAN and FEIN). Identify who in your organization needs information about the MiUi system rollout."


We Want to Hear from You

If you want to suggest an article or topic for a future edition of the Employer Advisor newsletter, or just want to tell us how much you enjoy reading it, please send a message to UIA-EmployerAdvisor@Michigan.gov.

You can find past issues of the newsletter on the Employer Homepage at Michigan.gov/UIA.
Michigan Employer Advisor Unemployment Insurance Agency

Author:

Office of Employer Ombudsman (OEO)

1-855-484-2636, select option 4

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