Attention: Employers/Employer Representatives
The Michigan Unemployment Insurance Agency offers a program to qualifying employers that allows unemployment tax payments to be spread out over a full year without penalty or interest. Under the Apportionment Program, you can choose to distribute your business’ tax due amount for the first quarter of the year into four equal quarterly payments.
If you’re interested in signing up – now is the time! Choosing to participate in apportionment can only be made on the Quarterly Wage/Tax Report for the quarter ending March 31, 2023, which is due on April 25, 2023. You are encouraged to review your entire account and file any missing reports.
To qualify:
- Employers must not have any estimated reports.
- Employers cannot be in the first year of liability.
- Employers must have 100 or fewer employees during the pay period that includes March 31, 2022.
- 50 percent or more of your total 2022 unemployment tax obligations were payable with the March 31, 2022, quarterly report.
To sign up:
Log into your Michigan Web Account Manager (MiWAM) to file your report and pay the taxes as soon as possible. When filing your First Quarter report, select the apportionment button.
 After UIA receives a request, the agency will send to the employer UIA Form 1014, Notice of Tax Apportionment. If you qualify, your tax liability will be spread out over four quarters.
Remember that in addition to the four equal payments, you are also responsible for paying any new tax liability in each of the remaining quarters. If you do not pay the tax due on time, interest will accrue on the unpaid tax principal at the rate of 1% per month, computed daily.
If your address changes, it is important to update it with the Unemployment Insurance Agency.
For more information, visit the Apportionment Program page on the UIA website at Michigan.gov/UIA.
Direct any questions to the Office of Employer Ombudsman (OEO) by calling 1-855-484-2636. TTY customers can call 1-866-366-0004.
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