January 21, 2026
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Important reminders:
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MiUI Go Live Date Announcement
After careful preparations, the Michigan Unemployment Insurance Agency (UIA) is excited to share a new Go Live date for MiUI Release 1 (Tax).
The release is now scheduled for Monday, February 23, 2026. Over the past few weeks, the MiUI project team worked together with remarkable focus and commitment.
These collective efforts have strengthened our confidence that the MiUI system will be ready to launch on Day One for employers and third-party administrators (TPAs).
Read the latest MiUI Minute Newsletter
Scheduled MiWAM Downtime
To accommodate the transition to the modern, easy-to-use MiUI platform, the current MiWAM system used by employers and TPAs will be temporarily unavailable to all users during a scheduled service interruption.
This Downtime Period starts at 4:30 p.m. Wednesday, Feb. 18, and extends through Sunday, Feb. 22. During this period, no one will be able to access MiWAM.
On Monday, Feb. 23, MiUI should be live for tax functions and users will once again be able to get into MiWAM, but with access limited to benefits functions only. All users are strongly encouraged to complete any required unemployment insurance activities ahead of the Feb. 18-22 Downtime Period to minimize disruption to their operations.
Employers have until Friday, Feb. 13 to correctly file any missing reports or outstanding taxes to be able to qualify for a lower taxable wage base (TWB) in 2026.
The Michigan Unemployment Insurance Agency (UIA) will issue Form 6354, Notice of $9,500 Taxable Wage, on Feb. 2, 2026.
The form notifies employers who are delinquent they have a final opportunity to file any missing tax reports or pay an outstanding balance of $25 or more.
Employers who meet all requirements qualify for a TWB reduction to $9,000.
Related: How to qualify for a TWB reduction
Do you have unemployed workers? Recent updates to Michigan’s unemployment insurance law may affect both claimants and employers.
Effective April 2, 2025, the maximum number of weeks an individual may receive unemployment benefits increased to 26 weeks.
The maximum weekly benefit amount increased to $446, and the dependent allowance increased to $12.66. The law also establishes new maximum weekly benefit amounts effective January 1, 2026, ($530) and January 1, 2027 ($614).
Beginning in 2028, benefit adjustments will be tied to the Consumer Price Index calculated by the U.S. Bureau of Labor Statistics. Additional information is available at Michigan.gov/UIA.
Employers should be aware that updates to the Michigan Employment Security (MES) Act will also affect them in future years:
If your tax rate changes due to benefit charges and you agree with those charges, no further action is required.
If you disagree, you may file a claim/benefit protest with the Michigan Unemployment Insurance Agency (UIA). Protests must be filed in response to the UIA Form 1136 or other correspondence related to the individual who received benefits. Benefit charges cannot be protested through your tax rate.
If you disagree with a tax rate increase and have a pending claim/benefit protest, your tax rate will not be adjusted until the disputed claim or charges are resolved. If your tax rate does not change after the charges have been reversed, notify UIA. You may request reconsideration by protesting the rate notice within 30 days of the benefit credit being issued.
Most mail returned to the Michigan Unemployment Insurance Agency (UIA) is received after the annual mailing of Form 1771, Tax Rate Notice.
Correct addresses ensure timely action and help prevent issues.
Each year, the Michigan Unemployment Insurance Agency (UIA) must certify to the Internal Revenue Service (IRS) any Michigan employers that have paid their state unemployment taxes in full and on time.
This is necessary so employers can receive a credit against the tax assessed by the IRS under the Federal Unemployment Tax Act (FUTA).
Be sure to file Form 6324 Certification by PEO Regarding Payment of Wages To Leased Employees requesting professional employer organization (PEO) certification before transitioning to UIA’s new MiUI computer system.
Here’s a helpful guide to which PEO receives FUTA certification for IRS purposes based on specific business arrangement with an employer:
Business Arrangement 1
Under this arrangement, a PEO disburses wages only after receiving funds from its client entity. Federal guidance specifies that, in such cases, the client entity qualifies for FUTA certification. If this arrangement aligns with your business practice, the PEO is not required to complete Form 6324, and the client entities listed on page 2 will receive the FUTA certification.
Business Arrangement 2
Under this structure, the PEO disburses wages to leased employees before receiving reimbursement from the client entity. In this scenario, federal guidance stipulates that the PEO maintains control over wage payments and is therefore eligible for the FUTA certification credit. If this arrangement reflects your business practice and the PEO seeks certification, the PEO must submit a completed copy of Form 6324, including page 2—signed by an owner, officer, or director. This submission must be received by UIA no later than Nov. 30 of any given year to be effective for the IRS Form 940 certification due by Jan. 31 of the following year.
The PEO must have the appropriate client type such as PEO client entity and not POA client entity to receive the FUTA Certification.
Each month, the Employer Advisor newsletter highlights a helpful video from our YouTube video library.
This month's featured video is entitled "Welcome to the New UIA chatbot." This resource is intended to help employers, TPAs, and workers find help they need.
We’re thrilled to introduce the Employer Advisor Newsletter’s new look — inspired by your feedback!
Your input guided the updates you see today, from the design to the overall experience. Have more ideas? We’d love to hear them!
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