As sure as spring is on its way, so are the Employer Seminars for 2024.

The first seminar is March 13, and others are scheduled for May 15, July 10, September 18, and November 13. Each program will be presented on the Microsoft Teams platform.

The seminars provide in-depth explanation about what an employer needs to know about their obligations to support the unemployment insurance program, how to set up a MiWAM account, and information to sign up for employer services provided by the UIA. Employers large and small will benefit from attending one of these sessions.

You can sign up for one by clicking on the Sign up for an Employer Seminar link at Michigan.gov/UIA.

We also want to remind employers that the best way to have your Work Opportunity Tax Credit (WOTC) application processed efficiently is to file them online. WOTC is fully functioning and accepts bulk filing and electronic one-off processing of applications.

The electronic processing is available through your MiWAM account. File specifications for bulk uploading can also be found in MiWAM.

If you have or must submit a paper application, please be patient as we work through all submissions.

The Employer Help Center, an innovative resource that provides answers to employers on unemployment tax and claim issues, is now available from the Michigan Unemployment Insurance Agency (UIA). The one-stop online toolkit uses plain language and clean design to answer employer questions and explain UIA programs.

“The Employer Help Center will make it easier for employers of all sizes to understand their unemployment insurance responsibilities and learn about UIA programs that help businesses succeed,” UIA Director Julia Dale said. “This forward-thinking resource has been user tested by Michigan employers, who told us they are eager to use and share the tool. Especially popular is the use of plain language and clean design that saves them time searching for the information they need.”

Registered businesses in Michigan have an obligation to pay taxes that support the state’s unemployment insurance program. But what is often less clear for employers is whether wages earned by members of a Limited Liability Corporation (LLC) or Limited Liability Partnership (LLP) are taxable for unemployment.

The Office of Employer Ombudsman often hears these questions and there is no one-size-fits-all answer. Here are two scenarios that most employers have inquired about:

I am a member of a Limited Liability Company (LLC) or LLC-Corporation.
Are my wages taxable for unemployment?

Your wages are taxable if your LLC is owned by a corporation. For example: ABC, LLC is owned by ABC, Inc. That means the officers or directors who perform services for the LLC or the corporation are employees and wage payments are taxable.

I am a member of an LLC and S-Corp or C-Corp for federal purposes, are my wages taxable?

No. If you are registered with the State of Michigan as an LLC Corporation, LLC Partner, LLC Individual, or LLP the wages paid to members are not taxable for unemployment taxes. This is because members who perform services for the LLC and LLP are not considered employees.

More information can be found on a UIA factsheet titled Summary of Unemployment Insurance Tax Treatment of Limited Liability Partnership (LLPs) and Limited Liability Companies (LLCs) under the Michigan Employment Security Act.