Michigan Employer Advisor: May 2025

How to prevent a newly established employer account from closing

Filing a quarterly Wage/Tax Report is a requirement for any entity determined by the Michigan Unemployment Insurance Agency (UIA) to be an employer or seasonal employer.

Employers fall into three categories: Standard, household, and agricultural. These groups are normally based on payroll thresholds of either $1,000 or $20,000.

Maintaining an active account status for a newly established employer will depend on filing a Wage/Tax Report on time.

All newly established Employer Account Numbers (EAN) are reviewed after the initial quarterly tax report is filed or estimated. This ensures the total wages reported for the initial quarter are consistent with the quarter of liability used to establish the new account. The wages reported must match the quarter of liability.

UIA reviews the EANs to ascertain whether the employer is a liable employer. If there is a mismatch, the EAN is updated to inactive status.

Employers must not register for an EAN if they have not met the payroll threshold, even when it's requested by their third-party administrator.  

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It is important for employers to maintain an active MiWAM account

Employers are solely responsible for any missing report or unpaid taxes to the Michigan Unemployment Insurance Agency (UIA).

All employers should maintain an active Michigan Web Account Manager (MIWAM) account to monitor all account-related activities even if they have a third-party administrator (TPA) as a payroll company on record to file and/or pay their quarterly Wage/Tax Report.

It is important for UIA to have a correct address on record to ensure timely receipt of correspondence in case you disagree with any UIA decision you may want to protest or appeal. Filing a rate protest or appeal will require the employer to establish good cause before the agency can look at the merits.

You do not want your mail to be directed to a third party if the arrangement is terminated and especially if the TPA is receiving mail on your behalf. It is also important that you have the correct or current third party on file.

Maintaining an active MIWAM account will enable you to update your address if it has changed or take the initiative to inactivate a TPA that is no longer servicing you.

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4 easy steps for employers to regain access to their online UI account

If an employee with access to an employer’s Michigan Web Account Manager (MIWAM) account leaves their position without transferring access to the unemployment insurance account to another employee, the following steps should be taken:

1. Prepare a formal letter on company letterhead addressed to MiWAMSupport@Michigan.gov, requesting the transfer of access to a new authorized employer representative. Be sure to include the name of the designated individual who will assume access.
2. Ensure the letter is signed by a company officer to validate the request.
3. The response from the Michigan Unemployment Insurance Agency (UIA) will include password reset instructions.
4. UIA will mail a copy of the authorization code necessary to gain full access to the account.

By following these steps, the new representative will be able to efficiently obtain access to the employer's MiWAM account.

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MiWAM, MiLogin, MiUI: What you need to know about a new system transition

Later this year, the Michigan Unemployment Insurance Agency (UIA) will introduce its new MiUI computer system, a user-friendly and modern platform designed to simplify wage and tax reporting.

Key to the transition is setting up a MiLogin for Business account, which will be required to access MiUI. All users (Employers & TPAs) will need a MiLogin for Business account to use MiUI.

No action by employers or third-party administrators (TPAs) is needed right now regarding MiLogin. Additional information and steps to set up your MiLogin for Business account will be provided this fall.

MiLogin is the State of Michigan's identity management solution that allows users to access many state services and systems online, across multiple departments, using a single user ID and password. This single sign-on for logging in as an employer under one ID and password simplifies the process for users.

All claimants are already required to use MiLogin and some employers may already have a MiLogin for Business account if they have interactions with other state departments, such as the Michigan Department of Treasury.

Understanding MiLogin is crucial as it will be the gateway to the new MiUI system, streamlining access and enhancing security.

As a reminder from last month’s newsletter, during the transition between the two systems, employers and TPAs will perform duties in MiUI and MiWAM until MiUI becomes fully operational next year. It is essential all employers and TPAs have a MiWAM account; if you do not yet have one, it is important to create one. Both systems will be used to deliver alerts and updates throughout this interim period, providing clear communication about roles and responsibilities.

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Sign up for an upcoming Employer Seminar that best fits your schedule

July 16   Sept. 17   Nov. 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.

The UIA's Tax and Employer Services Division provides these seminars to explain what employers and third-party administrators need to know about participating in the unemployment insurance program in Michigan. 

                                                                         

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.