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Fact Sheet 171 - FAQs about Notice of Error in Reported Wages/Taxes

Fact Sheet 171 - FAQs about Notice of Error in Reported Wages/Taxes

FAQs about Notice of Error in Reported Wages/Taxes

Why am I receiving Notice of Error in Reported Wages/Taxes (Form UIA 1107)?

  • A math error was discovered in the wages reported on your Employer’s Quarterly Wage/Tax Report, or
  • A wage error or omission of employee(s) on the wage portion of Employer’s Quarterly Wage/Tax Report caused the mismatch between reported gross, excess, and/or taxable wages and the UIA calculated gross, excess, and/or taxable wages, or
  • Missing wage information from a prior quarter in the same calendar year caused a difference in the excess wage calculation for an employee.

What kinds of wage errors will generate a Notice of Error in Reported Wages/Taxes (Form UIA 1107)?

Field Error Message Reason
Social Security Number
 Required SSN is left blank
Error SSN is incomplete or partially filled
Error SSN is listed multiple times within the same report
Error

SSN cannot contain

  • First three digits of 000 or 666
  • Fourth and fifth digit of 00
  • Last four digits cannot be 0000
Last Name
 Required Last name is left blank
Error Last name must be at least two characters in length
First Name
 Required First name is left blank - first name must be at least 1 character in length

Gross Wages

 Error

Must be zero or a positive number

Note:

  1. If the employee only has one name (first or last), then the same name should be entered in both the last and first name fields for the employee.
  2. If an employee is no longer available and the employer cannot secure the correct SSN, as required by Section 13(2) of the Michigan Employment Security Act, contact the UIA Office of Employer Ombudsman (OEO) for assistance with this issue.

Is Form UIA 1107 a bill that I must pay?

No. It is a notification of a possible error on a previously filed tax/wage report.

What happens if a missing or incorrect social security number is added to a quarter(s) because of an audit finding or wage adjustment?

  • During an audit a misclassified worker was discovered without a social security number.
  • An unemployment claim was filed by another worker using a social security number (SSN) listed in connection with one of your employees. Your employee was unable to verify that it was their SSN. This SSN has been removed from your listed employees and must be corrected.
  • A $250 penalty will be assessed for the quarter the error was found and will accumulate for each additional quarter the correction to the incorrect or missing SSN is not made.
    • See Note (2) above. Also see Fact Sheet #159: Notice of Error in Reported Wages

If I don’t resolve these issues, what will happen?

You will be subject to the following penalties:

  • $50 for each untimely report, incomplete report, or erroneous report if the report is filed more than 14 days after the notification of the error is mailed.
  • $250 if the report is filed more than 1 calendar quarter after the date the report is due, and an additional $250 for each additional quarter the report is late, still incomplete or containing errors.
An untimely report does not generate a Notice of Error in Reported Wages/Taxes (Form UIA 1107), but you need to be aware of the penalties that can be charged to your unemployment tax account.

When did the assessment of the $50 wage penalty begin?

Public Act 269 of 2011 increased the penalty assessments for late UIA reports. A $50 wage penalty will be charged to an employer's account if any of the following occurs:

  • If a Quarterly Wage/Tax Report is untimely filed after its due date.
  • If UIA must estimate a missing past due report.
  • If a report is timely filed but contains errors that remain uncorrected 14 days after notice of the error(s) has been provided by UIA.

When will employers incur the $250 wage penalty?

  • Public Act 269 of 2011 also provided for a $250 penalty if the Employer’s Quarterly Wage/Tax Report was filed more than 1 calendar quarter after the date the report is due, and
  • Employers are charged the $250 penalty for failing to correct wage errors identified on Form UIA 1107 by the next quarter due date.

If an employer is notified of multiple wage errors on their Notice of Error in Reported Wages/Taxes (Form UIA 1107) and corrects all but one error, will the $250 penalty be assessed?

Yes. ALL errors must be corrected within 14 days of the mail date of Form UIA 1107, or the $250 penalty will be assessed by the next quarter due date. An additional $250 penalty is charged for each quarter the error remains uncorrected.

What kinds of math errors will generate a Notice of Error in Reported Wages/Taxes (Form UIA 1107)?

  • If the employer made a math error in calculating their tax report portion of the Employer’s Quarterly Wage/Tax Report.
  • If the employer used the incorrect taxable wage base to calculate excess wages
  • If out-of-state wages are not reported to Michigan
  • If wage amounts have been incorrectly included in the excess wage amount on Employer’s Quarterly Wage/Tax Report (this includes making an adjustment for a prior period). (this includes making an adjustment for a prior period).
If the UIA’s calculated gross wages do not equal what the employer reported for gross wages on their Employer’s Quarterly Wage/Tax Report, the UIA will use the employer’s reported wage records to calculate gross wages.

When and how should an employer amend a report?

  • Employers MAY correct/update (amend) a report when they disagree with the UIA-calculated figures listed on Form UIA 1107.
  • Employers MUST correct/update (amend) a report when wage errors are listed on Form UIA 1107.
  • Employers should correct/update an Employer’s Quarterly Wage/Tax Report online through MiWAM.

What if an employer only has a minor change to the wage report?

Employers can view the wage data on MiWAM and just modify the entries that are incorrect.

Fact Sheet 171: FAQs about Notice of Error in Reported Wages/Taxes

Updated August 2026