December 23, 2025
December's Issue:
Important reminders:
This month's tip:
Questions:
UIA's commitment to excellence in the MiUI project led us to make a reasoned, and data-driven decision to reschedule MiUI Tax Go Live for early 2026. UIA is committed to providing users with a new, modern computer system that will speed tax reporting by employers and third-party administrators (TPAs) and provide enhanced customer experience while incorporating robust anti-fraud practices.
The project team has and will continue to work tirelessly to prepare for the launch of MiUI. Please visit MiUI University and look for additional editions of the MiUI Minute newsletter in the coming weeks for more information.
For now, employers and TPAs will continue to use MiWAM for all tax and benefit functions, including filing their quarterly wage reports and payments for the fourth quarter of 2025. These are to be submitted in MiWAM by the end of the day on January 26, 2026.
Most functions currently turned off in MiWAM will be restored. For details, see the "MiWAM update: What's on, what's off" guide below.
The Work Opportunity Tax Credit program is potentially facing a lapse in authorization. The WOTC program is authorized until December 31, 2025 (Section 113 of Division EE of P.L. 116-260 -- Consolidated Appropriations Act, 2021). The legislative authority for all WOTC targeted groups[i] will expire on December 31, 2025, unless it is reauthorized by Congress. At this time, the Employment and Training Administration (ETA) has no indication of whether Congress will pass legislation reauthorizing the WOTC or not.
Michigan will continue the historic practice of receiving the applications, retaining the submission, or post mark date and holding them until the WOTC has been reauthorized. Please continue to submit WOTC applications electronically.
Multi Account Services
Reports and Payments
Account Maintenance
Tax Issues and Assessments
Benefit Services
Work Opportunity Tax Credit (WOTC)
MiWAM functions temporarily unavailable
I Want To
Account Maintenance
Tax Issues and Assessments
Employers and TPAs: Don’t forget! Your quarterly unemployment tax and wage reports for the fourth quarter of 2025 are due by close of business on Monday, Jan. 26.
Reports must be filed in MiWAM.
3 key filing tips
Need help?
Visit the Employer Help Center or contact the Office of the Employer Ombudsman at 855-484-2626, Option 4 Monday-Friday during normal business hours.
The Taxable Wage Base remains at $9,000 for qualifying employers in 2026. To qualify for the reduced Taxable Wage Base:
Employers who are delinquent will not qualify for the reduced Taxable Wage Base.
Savings for taxpayers
On average, a new employer with a 2.7 percent tax rate can save $14 per employee with the lower Taxable Wage Base.
The reduced Taxable Wage Base is triggered when the UIA Trust Fund balance is $2.5 billion or more on June 30 and remains above that threshold into the next quarter.
Each month, the Employer Advisor newsletter highlights a helpful video from our YouTube video library.
This month's featured video is called "The Work Opportunity Tax Credit: How to Apply." It explains how some employers could be eligible for a federal tax credit of up to $9,600.
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?
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