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Michigan Employer Advisor: June 2025

  1. Bureaus & Agencies
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  4. Michigan Employer Advisor

June 20, 2025

How changes to state's unemployment law affect reimbursing employers

Changes in Michigan’s unemployment law went into effect in early April and will result in higher payments by reimbursing employers to the Michigan Unemployment Insurance Agency (UIA).

Changes to UI Benefits

April 2, 2025 $446/$12.66 per dependent
January 1, 2026 $530/$19.33 per dependent
January 1, 2027 $614/$26 per dependent
January 1, 2028 Adjusted based on Consumer Price Index

Reimbursing employers, about 2.2 percent of all Michigan employers, do not pay quarterly unemployment insurance taxes. Instead, they reimburse UIA dollar-for-dollar for benefit charges paid to former employees.

Starting this year, reimbursing employers will pay a maximum increase of $84 for each week an employee receives the maximum weekly unemployment benefit after losing their job. That’s due to changes in the Michigan Employment Security (MES) Act that went into effect April 2. The law increases the weekly maximum benefit amount from $362 to $446 and expands the maximum weeks of eligibility to 26 weeks, from 20 weeks.

Some reimbursing employers will be required to submit payment to UIA beginning in the second quarter of 2025, depending on the employer's billing cycle:

  • Quarterly for non-profit entities and state agencies.
  • Annually for local governmental and Indian tribes/tribal units.

Reimbursing employers should also note that the maximum weekly benefit amount will increase by $84 each of the next two years, on Jan. 1, 2026, and Jan. 1, 2027. Starting on Jan. 1, 2028, and in subsequent years any change in benefit amounts will be tied to the Consumer Price Index calculated by the federal Bureau of Labor Statistics.


Why it's important to monitor all UIA communications in MiWAM account

Stay Ahead

  • Keep your business informed and compliant. Follow MiWAM!
  • Monitor your MiWAM account regularly for correspondence.
  • Pay attention to letters, tax noticed, balance alerts, etc.
  • Stay ahead to avoid charges, interest added to account!

With so many improvements and changes happening within the Michigan Unemployment Insurance Agency (UIA), it's important for employers to closely monitor their Michigan Web Account Manager (MiWAM) accounts and review all correspondence and email notifications.

Letters that are sent include notices regarding account status, Quarterly Wage/Tax report errors, and overdue balances.

Not reviewing and responding in time can lead to penalty charges and interest being posted to an employer’s account.

It’s important to make sure contact information is current on the account and email messages are read.

One thing to note is UIA is heading toward the launch of a new computer system called MiUI. It is scheduled to Go Live on Dec. 14, 2025.
In MiUI, employers will be responsible for giving third-party administrators (TPAs) and power of attorneys (POAs) access to an employer's MiUI online account.

To ensure a smooth transition, all employers should have Master access to their MiWAM account and make sure it is in good standing with all reports filed, errors corrected, and taxes paid.

How to find or change MiWAM account information

Step 1: Log into your MiWAM account. Important information is posted at the top of the main MiWAM page. Next, click on the employer account name. 

A screenshot of the MiWAM for Employers login screen. Important information text box and the UI tax link are both highlighted with a red arrow.

 

Step 2: Go to Recent Items to see all letters that have been generated on your account. Then click More to see a detailed list of UIA correspondence. 

A screenshot of the UI Tax homepage in MiWAM. The "Recent Items" and "More" tabs are highlighted with red arrows.

Step 3: If you are looking for specific correspondence, check under Sent, Letter ID and Type. You can sort items by letter type, number or date by clicking on each header.

A screenshot of the Letters homepage in MiWAM. The column headers, "Sent,"Letter ID," and "Type" are highlighted with red arrows.

Check for letters that indicate a need for action to bring your account into good standing.  Some letters to watch for and what action they urge you to take:

  • Notice of Delinquent Wage/Tax Report: Report not filed.
  • Determination of Willful Neglect – (Negligence Penalty): Report still not filed.
  • Notice of Estimated Tax Liability: Still need to file the actual report; wage penalties are accruing.
  • Errors: 14 days to correct errors before penalties and interest apply.
  • Determination of Assessment: Taxes are owed; interest is accruing.
  • Collection Notice: Contact UIA’s Tax Collections Unit to set up a payment plan and prevent bank levies, liens, and legal action.

Step 4: Click on the Names and Addresses tab to check that all contact information is current. 

A screenshot of  the UI tax homepage in MiWAM. The "Names and Addresses" tab is highlighted with a red arrow. Under "Customer Names and Addresses," Legal Name, Physical Address and Legal Address are all highlighted with red arrows.

Step 5: To add or update Power of Attorney (POA), click on the I Want To link for steps. 

A screenshot of the MiWAM for Employers homepage with a read arrow highlighting the "Add or Update Power of Attorney" link.

Step 6: Click on the link to edit POA permissions. 

A screenshot of the Power of Attorney homepage. "Add Power of Attorney" "Show History" and the POA Name are highlighted with red arrows.

 

Online resources for employers

Besides updates on the main MiWAM page, there are also other online resources available: 

  • Employer Help Center.
  • UIA Tools & Resources page.
  • Officer of Employer Ombudsman (OEO).
  • An array of educational videos for employers on its YouTube page. These include an introduction to the UIA Employer Help Center and tips on how to protect your business from fraud.  

Featured video: What's a work waiver?

A screenshot of a video title that reads, "Registration and Seeking Work Waiver: What it does and how to file a request."

The Michigan Unemployment Insurance Agency (UIA) is launching a new monthly feature in the Employer Advisor newsletter: We're highlighting a helpful video from UIA's video library.

This month's featured video is "Registration and Seeking Work Waiver: What it Does and How to File a Request."

The video explains what a waiver is, how to request it, and the three criteria UIA considers before approving a request. 

Employers can request a waiver from the UIA so they don't lose skilled trained workers during a short-term layoff. This waiver has benefits for employers and workers.

If granted, the employers benefit because their employees are available to return to work once they are needed. The workers can collect benefits during their short-term layoff, and they are not required to seek work. 

Looking for other videos for employers? Go to UIA's employer video playlist on YouTube. 


Coming to a computer near you: MiUI's launch is just around the corner

The UIA is transitioning to a new, modern computer system that will replace the current, decade-old Michigan Web Account Manager (MiWAM) that is used by employers, third-party administrators (TPAs), and claimants.

The new system is called MiUI and is designed with the customer in mind. It will ease wage and tax report submission, speed claims filing, and build on UIA’s robust anti-fraud measures.

MiUI’s tax phase, which will impact employers and TPAs, is scheduled to be launched on Monday, Dec. 15, 2025. The benefits phase, used by employers, TPAs, and claimants, will launch by summer of 2026.

The new system rollout will include many changes, and we want to help you to be informed for a successful and smooth transition.

Please familiarize yourself with these new helpful resources during the Countdown to MiUI:

  • MiUI Minute Email Series: Each edition will provide quick updates, learnings, and/or actionable steps on the transition to MiUI. The MiUI Minute will be sent to all subscribers to the Employer Advisor newsletter.
  • MiUI University Website: The website offers details about the transition to MiUI. Its support resources will educate you about MiUI, including overviews, guides, and videos. The site will be regularly updated with new material as it becomes available before and after launch. You can get to MiUI University by clicking on the button below or bookmarking Michigan.gov/MiUIUniversity.
  • Employer Checklist: This informational month-by-month guide will help you track which actions need to be taken, and when, between now and Go Live in December.
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."

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

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

The Michigan Unemployment Insurance Agency's (UIA) 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. Upcoming dates:

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. 

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


Employer Advisor archives available

Did you miss a past issue of the UIA Employer Advisor? Do you recall some important information you would like to share with someone? 
You can easily find past issues on the UIA's website, Michigan.gov/UIA. Our searchable Employer Advisor archive dates back to April 2023. Thank you for your continued readership!


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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Michigan Employer Advisor: March 2025

Topics covered in this newsletter include information on our new UIA Director, quarterly payments, and more!

Michigan Employer Advisor: February 2025

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Michigan Employer Advisor: January 2025

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Topics in this newsletter include the Taxable Wage Base declining, five facts about UIA tax rate notices, looking ahead with MiUI and more!

Michigan Employer Advisor: November 2024

Topics covered in this newsletter include seeking work waiver, how to file a protest of an employee's claim determination and more!

Michigan Employer Advisor: October 2024

Topics covered in this newsletter include annual UIA review of inactive accounts, how to claim credit account balance and more!

Michigan Employer Advisor: September 2024

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Michigan Employer Advisor: June 2025
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