michigan quarterly unemployment tax form

The Michigan Department of Labor and Economic Opportunity’s Office of Employment and Training is looking for feedback about State of Michigan resources to help in hiring returning citizens. UIA does not have jurisdiction to restore the account to active status if a request to reopen a terminated account is received more than a year from the date the termination notice is issued. The EAN can be restored to active status either before the account is terminated or up to one year after the termination notice is issued. After the Employer Account Number (EAN) status is changed to inactive and remains in inactive status for an additional four quarters, the EAN is then terminated and UIA Form 1366, Termination of Coverage of Determination Under Section 24(c) of the Michigan Employment Security Act is issued. Filing a zero-wage report is considered no payroll activity. UIA will automatically change the Employer Account status to inactive after eight quarters of no payroll activity. If you no longer have employees, or if you are closing or selling your own business, you must notify the Michigan UIA of your change in payrollīy completing and submitting the UIA Form 1772 Notice of Change. This form is used to determine termination of liability and discontinuation of active UIA account status.įorm 1772, found in your MiWAM account or on the UIA website, lets you provide information about the new owner of your business if selling it to someone else. The security must be updated annually based on an increase in gross annual payroll or coverage period of the expiration date. To retain reimbursing status, they must provide an original ink-signed or stamped security in the form of surety bond or letter of credit if its gross annual payroll (salary/wages) equals or exceeds $100,000. Non-profit entities with 501c3 status, Indian tribes/tribal units, and out-of-state governmental units without an affiliated Michigan base are subject to security requirements. 2 of the preceding year in which it plans to change. Any other type of “religious” non-profit 501c3 entity is subject to reimbursement liability status and state unemployment taxes.Įmployers may change their status from reimbursing to contributing by submitting a written request no later than Dec. Only an entity that is classified by the federal Internal Revenue Service (IRS) as a church is exempt from paying Michigan unemployment taxes. Each quarter, the employer will receive UIA Form 1763, Reimbursing Employer Billing for Benefit Charges which includes the balance due to be paid quarterly and annually based on organization type. The employer is required to report to UIA quarterly employee wages and the UIA determines eligibility for benefits based on the wages reported. Rather, it pays dollar-for-dollar the amount of UI benefits that were paid in a calendar quarter to former employees. An out-of-state governmental employer is only treated as a reimbursing employer if it is partnered with a Michigan governmental entity.Ī reimbursing employer does not pay quarterly taxes to the Michigan Unemployment Insurance Agency (UIA).

Governmental entities, Indian tribes and tribal units are, by law, reimbursing employers.Ī 501c3 non-profit employer is considered a contributing employer by default but has the option to be classified as a reimbursing employer.

Michigan quarterly unemployment tax form