Apportionment Program

The Michigan Unemployment Insurance Agency offers employers who have up to 100 employees an apportionment program that allows unemployment insurance tax payments to be spread out over a full year without penalty or interest. The taxes are assessed on employer in Michigan to fund the Unemployment Insurance trust fund, from which is drawn the benefits paid to qualified workers who lose their job or have their hours reduced through no fault of their own.

How does it help an employer?

By extending equal payments over four quarters the apportionment program allows an employer more time to pay what could be a large First Quarter tax liability tax.

How is the employer notified they qualify?

After UIA receives the employer's request, the employer will receive UIA Form 1014, Notice of Tax Apportionment.  

Who doesn’t qualify?

• Employers that have over 100 employees.
• Employers with estimated reports.
• Employers with their first year of liability in 2023.
• Employers that did not sustain less than 50 percent of the tax liability in the previous year.