The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
Submit Reports and Payments
-
Quarterly Reports
-
Your Tax Rate
-
Tax Rate Disputes
-
Payments
Quarterly Reports
In Michigan, unemployment tax and wage reports and tax payments are due quarterly on the following dates. If the 25th is a weekend day or holiday, the report must be received on the next business day at the latest:
APRIL 25 | JULY 25 | OCTOBER 25 | JANUARY 25
3 Important notes about filing quarterly reports:
1. You must file an Employer’s Quarterly Wage/Tax Report every quarter, even if you are unable to pay or have no payroll for the quarter.
2. If you do not submit your reports and payments accurately and on time, penalty and interest will be applied to your account.
3. You can sign up for the Michigan Employer Advisor for payment reminders.
Learn more about submitting Quarterly Reports in MiUI on the Trainings and Resources webpage.
Still can’t find what you’re looking for? Contact Employer Support.
Your Tax Rate
The unemployment tax rate for employers is calculated using two main factors:
1. The amount an employer has paid in wages to their employees.
2. The number of former employees who have collected unemployment benefits.
You can view your current tax rates in MiUI. Click Account Maintenance and Rate History.
Late reporting and payments can increase your unemployment tax rate. The exact formula for calculating the rate is determined by UIA and can vary from year to year. Learn more about Unemployment Tax Rates.
Still can’t find what you’re looking for? Contact Employer Support.
Tax Rate Disputes
After receiving the Tax Rate Determination (UIA 1771), you have 30 calendar days to protest your tax rate.
Log in to your MiUI account and click Protest/Appeal and Request Protest/Appeal. Find more information in the MiUI Toolkit.

Still can’t find what you’re looking for? Contact Employer Support.
Payments
To pay using MiUI, log in to MiUI with MiLogin for Business.
- Click on Payment Information and select Outstanding Balance by Quarter.
- To pay a specific quarter, select the radio button next to the quarter.
- To make either or full payment or partial payment, select Make Payment without selecting a radio button.
You have two options for making payments:
Mail a check and a completed Employer Quarterly Tax Payment Coupon (UIA 4101) to Unemployment Insurance Agency
P.O. Box 33598
Detroit, MI 48232-5598.
|
OR
|
Online:
Select ACH Debit and click Next.
Add a payment profile if one does not exist.
Learn more on the MiUI Payments Training and Resources webpage.
Still can’t find what you’re looking for? Contact Employer Support.