FS 154 -Employer Electronic Payment Options

The Unemployment Insurance Agency (UIA) has made available to employers the option to pay their quarterly unemployment tax liability by Automated Clearing House (ACH) Crediit or ACH Debit and also includes a Bulk Payment option for multiple employer payments. This will make paying taxes simpler and more convenient. Employers who wish to pay their unemployment quarterly taxes electronically can pay by ACH Debit through their MiWAM account or through their financial institution.

ACH Debit Transmissions

Employers who wish to pay their unemployment taxes through their MIUIA account must verify with their financial institution that they have the ability to authorize a debit from their bank account. Some financial institutions offer a service referred to as "Debit Blocking" to their customers to prevent unauthorized debits (withdrawals) from their accounts. If an employer has this service on their account, they must contact their financial institution and have ACH transactions identified with the company ID 9044030366, which authorizes UIA to debit the account.  Failure to do this prior to making a payment through MiWAM will result in UIA not being able to receive the electronic payment.

To add your financial institution to make payments, log into your MiWAM account at michigan.gov/uia.

For questions about paying taxes through the ACH Debit option, please contact Employer Customer Service at 1-855-484-2636, 8 am to 5 pm, Monday through Friday.

Bulk Payments

The Bulk Payment feature allows Michigan UIA taxpayers to authorize a single payment and submit a file indicating how the payment should be allocated for multiple employers through their MiWAM account. Only web account users who are directly authorized to file and pay on behalf of the employer or have a Power of Attorney on file with UIA for the employer, can use this function. This function can also be used for reimbursement payments.

The fixed-length file format shown below provides the information needed to allocate the authorized payment.

Bulk Payment Batch/File Header

Bulk Payment Detail Record

*Report Payment (R) – a payment received for a designated quarter for the payment of unemployment tax, penalty and/or interest.

*Loose Payment (L) – a payment received without a designated quarter for the payment of unemployment tax, penalty and/or interest.

*Voluntary Payment (V) – please refer to Section 19 of the MES Act regarding voluntary payments.

ACH Credit Transmissions

The ACH Credit feature allows the employer to authorize payments to the UIA to pay unemployment quarterly taxes or reimbursements using both the National Automated Clearance House Association (NACHA) Cash Concentration & Disbursement (CCD)+ and Corporate Trade Exchange (CTX) standard formats. You must contact your bank in advance to notify them of your ACH transfer amount. Most banks require at least 24 hours lead time. Please contact your bank for specific deadlines.

UIA treats each employer account number as a separate entity. Therefore, if you are submitting a payment for multiple UIA account numbers, a separate addenda record must be submitted for each account. Use the CTX format if you are submitting a payment with multiple addenda records. (The maximum number of addenda per transmission is 99.)

Your bank will need the following information for the transaction:

State of Michigan (UIA) Information

Bank Account Number       270766842
Bank Routing Number        021409169

The UIA has adopted the following format for the addendum portion of the transaction (7 record):

** Loose Payment – a payment received without a designated quarter for the payment of unemployment tax, penalty and/or interest.

Compliance with filing Form UIA 1028, Employer’s Quarterly Wage/Tax Report, online through MiWAM will help ensure efficient processing of the employer’s quarterly tax report and payment. For more information, employers may call the Office of Employer Ombudsman at 1-855-484-2636, Option 4.