News & Information

CCH® UNEMPLOYMENT INSURANCE — 10/30/12

Michigan: MiWAM and quarterly reporting, Form 1028

The new Michigan Web Account Manager (MiWAM) is now available. Employers may register for the service and started managing their UI tax accounts online.

Beginning in 2013, submitting quarterly reports to the Unemployment Insurance Agency (UIA) online will become mandatory. Starting with the first quarter of next year (1st quarter reports are due April 25, 2013), an employer with 25 employees or more will be required to file online. Beginning with the 2014 tax year, that requirement will extend to employers with more than five employees; and beginning in 2015, employers with five or fewer employees also will be required to file their quarterly reports on line (employers with five or fewer employees can request a limited extension of the deadline upon a showing of economic hardship).

For more information about signing up for MiWAM and a link to the MiWAM Toolkit, which contains complete information about the new system, visit the MiWAM page on the UIA website at michigan.gov/uia.

In addition, beginning with the 3rd quarter of 2012, multiple forms for reporting tax/payroll and wage detail reports will no longer be used. Until now, the UIA required at least six forms to report quarterly wage information. Now those forms have been consolidated into just one—the new Form UIA 1028.

Form UIA 1028, Employer’s Quarterly Wage/Tax Report, replaces the following forms: Form UIA 1017, Quarterly Wage Detail Report Form; UIA 1019, Amended Wage Detail Report; Form UIA 10120, Employer’s Quarterly Tax Report; Form UIA 1020-R, Reimbursing Employer’s Quarterly Payroll Report; Form UIA 1021, Amended Quarterly Tax Report; and Form UIA 1021-R, Amended Reimbursing Employer’s Quarterly Payroll Report. Note that the new form eliminates manual data entry by allowing employers to import wage data from a text file when they file electronically through the MiWAM system (Michigan Employer Advisor, Fall 2012).