Where do I pay my unemployment taxes?

Pay Online   

Unemployment taxes/reimbursements can be paid online by selecting the Operate a Business option from the Michigan Business One Stop web site and selecting the task UIA ePayments. Selecting this task will link you to the online services offered by UIA through the Michigan Web Account Manager (MiWAM). If you do not currently have a MiWAM account you can register for one and open the door to the many online services offered by UIA.

Once on the Welcome (home) page for MiWAM, select the My Profile in the navigation panel to set up your payment account. To make a Report Payment, select Pay link under Quarters tab. To make a payment for your entire account balance, select Pay link next to the Effective Balance. 

Any payment authorized through the MiWAM ePayment function is processed as an electronic check. UIA currently does not offer credit card or ACH credit payment options online.   

 

Bulk ePayment

The Bulk payment option provides the opportunity for payments to be made for multiple employers and/or quarters, in one electronic file through the internet. This process is intended for employers with multiple businesses, payroll service providers and authorized employer representatives who make payments for their clients.

To make a payment for an employer through this option, you must be an authorized user on the employer's MiWAM account. Files submitted containing employers where the representative or payroll service provider does not have a POA on file or authorized user access will be rejected.

A bulk ePayment can be made online by selecting the Operate a Business option from the Michigan Business One Stop web site and selecting the task UIA Bulk ePayment. Selecting this task will link you to the online services offered by UIA through the Michigan Web Account Manager (MiWAM).

Once on the Welcome (home) page for MiWAM, select the Multi-Account Services tab and select Bulk Payment Filing.  

Make a Voluntary Payment

An employer may, at any time, make a payment to its experience rating account in excess of the required amount referred to in Section 19 of the Michigan Employment Security Act. This payment is called a Voluntary Payment.

An employer has 30 days from the mail date of Form UIA 1771, Tax Rate Determination for Calendar Year 20XX, or up to 120 days from the beginning of the calendar year, whichever comes first, to submit a voluntary payment to reduce the current year's tax rate. Any voluntary payment received outside of this time period will be included in the calculation of the next calendar year's tax rate. Once a voluntary payment is submitted and accepted by UIA, it is irrevocable (i.e., non-refundable). UIA provides an online voluntary payment worksheet which helps employers determine if making a voluntary payment will reduce their tax rate.

A voluntary payment can be paid online by selecting the Operate a Business option from the Michigan Business One Stop web site and selecting the task UIA Voluntary Payment. Selecting this task will link you to the online services offered by UIA through the Michigan Web Account Manager (MiWAM).

Once on the Welcome (home) page for MiWAM, select the account id. From the Tax Account Information page on the left hand navigation bar, under ‘I Want To' select Voluntary Payment Worksheet.  To a voluntary payment, select the Account Services tab and Voluntary Payment.

If the voluntary payment is timely to reduce the current year's tax rate, a tax rate redetermination will be mailed showing the reduced tax rate.

Voluntary payments can be mailed to:

Unemployment Insurance Agency

PO Box 33598

Detroit, Michigan 48232-5598

Please make sure your seven-digit UIA employer account number and the words 'Voluntary Payment' are written clearly on the face of the check for correct crediting of your account.

Payment Plan   

An employer may request a quote to set up a Payment Plan Commitment (PPC) to liquidate the balance on a delinquent unemployment account. To participate in a PPC, the following terms and conditions apply:

1) All missing quarterly wage/tax reports must be filed.

2) All quarterly wage/tax reports due in the future must be filed and paid as they become due and continue to be filed after the expiration of the payment plan.

3) The employer must acknowledge the debt and agree to terms of the payment plan

4) The employer must adhere to the terms and conditions of the plan. If required payments are not made, the employer will be considered in default and further collection action will commence.

A payment plan quote can be requested online by selecting the Operate a Business option from the Michigan Business One Stop web site and selecting the task Payment Plan. Selecting this task will link you to the online services offered by UIA through the Michigan Web Account Manager (MiWAM). If you do not currently have a MiWAM account you can register for one and open the door to the many online services offered by UIA.

Other Payment Options 

Checks and/or money orders for payment of unemployment taxes/reimbursements can be mailed to:

Unemployment Insurance Agency

PO Box 33598

Detroit, Michigan 48232-5598

When mailing a payment, please make sure the seven-digit UIA employer account number is written clearly on the face of the check for correct crediting of your account.

Questions regarding any payments please contact Office of Employer Ombudsman at our toll-free hotline during the hours 1-855-4UIAOEO (855-484-2636), 8:30 a.m. to 4:30 p.m. weekdays or via email at OEO@michigan.gov     

Contact Information:   

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Revision Date: 12/2013