Register For State Unemployment Taxes - Unemployment Insurance Agency printable pdf download

State of Michigan

Department of Licensing and

Regulatory Affairs

UNEMPLOYMENT

Rule R 421.101 of the Michigan Administrative Code requires employers to provide the

INSURANCE

Unemployment Insurance Agency (UIA) with one of the following registration documents

AGENCY

in order for the UIA to determine an employer's liability: (1) Form 518, Registration for

Governor

ICK

NYDER

Michigan Taxes and Schedules A and B or, (2) on-line, Form UIA 1009e, Employer

State of Michigan

H. H

Director

TEVEN

ILFINGER

e-Registration and Schedules A and B.

Department of Licensing and

Regulatory Affairs

UIA is required under Section 14 of the Michigan Employment Security (MES) Act to

Deputy Director

TEVE

RWOOD

determine whether an employing unit, as defined by Section 40, is an employer. Section

Department of Licensing and

Regulatory Affairs

40 of the MES Act defines "employing unit" as an entity that has one or more individuals

Director

TEVE

RWOOD

in its employ performing services within this state.

Unemployment Insurance Agency

At times, UIA receives Forms UIA 1020, Employer's Quarterly Tax Report and/or UIA

1017, Wage Detail Report, from employers who have not completed the registration

process with UIA Neither Form UIA 1020 nor Form UIA 1017 is a registration

document. These forms can only be used to submit quarterly state unemployment taxes

and employee wages, respectively.

If an employer fails to register its business with the UIA, the employer loses the ability to

receive a FUTA (Federal Unemployment Tax Act) credit of up to 5.4% toward its FUTA

taxes. This means that the full FUTA tax of 6.2% is due instead of the reduced FUTA tax

rate available to an employer who has paid its state unemployment taxes. Further, if an

unemployment claim is filed by a former worker of the business and the employer is not

registered, a determination on the unemployment claim will not be made until the

business is investigated and/or a

To obtain a UIA employer account number, you can register on-line via the Michigan

Business One Stop at , or download and complete Form

518, Registration for Michigan Taxes along with Schedules A

B, through

Once registered, you will be issued a UIA employer account number. With this employer

account number you will have the ability to create an Employer Web Account Manager

(EWAM) account. With a EWAM account an employer can:

•

File a Quarterly Wage Report/Submit a Quarterly Wage File

•

File a Quarterly Tax/Payroll Report/Submit a Quarterly Tax/Payroll File

•

File an Amended Quarterly Tax/Payroll Report

•

Make a UIA Tax Payment

•

Access UIA Account Information (Change of Address, Discontinuance of

Business, Tax Rate, Tax Report History, Tax Payment History, Summary of

Benefit Charges and Credits)

•

Request a 940 Certification

•

File a UIA Tax Protest

•

Request a Seeking Work Waiver

•

Submit an Employer Filed Claims file

•

Submit a Response to a Fact Finding Issue

Michigan Department of Licensing and

Regulatory Affairs

Unemployment Insurance Agency

Authority: UTA Director; Quantity: 1,000

Cost $14 (1.4¢/copy). Paid for with federal funds.

LARA is an equal opportunity employer/program. Auxiliary aids, services and other reasonable

accommodations are available upon request to individuals with disabilities.

Fact Sheet

134

October 2011

CADILLAC PLACE

3024 WEST GRAND BOULEVARD

DETROIT, MICHIGAN 48202

v TIY: 1-866-366-0004

Register For State Unemployment Taxes - Unemployment Insurance Agency

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