November 26, 2025
November's issue:
UI data trends:
Helpful fact sheets, forms and FAQs can be found on UIA website:
Browse MiUI University website resources.
Questions
The Unemployment Insurance Agency (UIA) has launched a series of live seminars for employers and third-party administrators (TPAs) to showcase its upcoming modern unemployment insurance platform called MiUI.
These online sessions provide an overview of key system changes, guidance on how prepare for MiUI, and helpful resources.
There are two seminars scheduled each week for employers and one a week for TPAs with flexible morning and afternoon times.
Employers and TPAs, who perform various unemployment insurance and/or Work Opportunity Tax Credit (WOTC) program duties for an employer, can sign for a seminar up at Michigan.gov/UIA.
Launch will happen in two phases: Tax functions for employers and TPAs will launch first, while tax and benefits functions for all users will be available in summer 2026.
Go to Michigan.gov/MiUIUniversity to learn more.
Most employers will not see a change next year in what portion of employee wages are taxed to support Michigan’s unemployment program.
What’s known as the taxable wage base (TWB) will remain at $9,000 per employee for qualifying contributing employers.
To qualify for the current TWB, an employer must be in good standing with the Michigan Unemployment Insurance Agency (UIA). That means an employer has submitted all quarterly tax reports and has no missing or estimated reports. Also, an employer cannot be delinquent, which means they have an unpaid balance of $25 or more in tax, penalty or interest.
UIA urges employers to resolve any outstanding issues before Dec. 9, 2025, to assure they qualify for the lower rate.
Employers who do not meet the criteria for the reduced TWB will be taxed on each employee’s first $9,500 in wages.
In early January, delinquent employers will be sent a Notice of $9500 Taxable Wage Base to remind them to file any missing report and/or pay an outstanding balance. Delinquent employers have 14 days to fix outstanding issues with their account to qualify for the reduction.
The taxable wage base is tied to the amount in the unemployment insurance Trust Fund. If the balance exceeds $2.5 billion on June 30 of the current year and the following calendar quarter, then employers can qualify for the $9,000 rate.
UIA's upcoming MiUI computer system will feature a user-friendly design that will speed claim filing for workers and tax reporting for employers while also incorporating robust anti-fraud practices.
UIA is offering a robust library of resources about MiUI, from FAQs to resource guides, and from videos to step-by-step trainings. Here are some helpful resources you'll want to check out:
A reminder to all employers and third-party administrators (TPAs): The deadline to submit your next quarterly Wage and Tax reports the Unemployment Insurance Agency (UIA) is Monday, Jan. 26, 2026.
These reports must include a list of all employees and their earned wages for the previous quarter. Even if you have no employees or wages to report, you are still required to submit a report. Timely submission helps ensure accurate benefit processing and compliance with state requirements. Late submissions can result in penalties and interest.
The upcoming MiUI system uses different file formats than were used in the current MiWAM system. The formats are:
Quarterly Wage Report Testing Page
Each month, the Employer Advisor newsletter highlights a helpful video from our YouTube video library.
This month's featured video is called "UIA 101." it explains why employers are the foundation on which the state's unemployment insurance program is built and how this program is funded.
We’re excited to share the Employer Advisor Newsletter has a fresh new look — and it’s thanks to reader feedback.
In August, we reached out to learn how we could improve the newsletter. Your insights helped shape the changes you see today. Like what you see? Have more ideas? Send us an email.
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