Form 518 - Registration For Michigan Taxes Page 3

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Michigan Unemployment Agency
Issued under authority of the Michigan Employment
518 Schedule A (Rev. 11-01)
Security Act of 1936. Filing is mandatory.
UA Schedule A - Liability Questionaire
UA Account Number, if already assigned
Federal Employer Identification No. (FEIN, required)
LIABILITY TO PAY MICHIGAN UNEMPLOYMENT TAXES ONLY OCCURS WHEN AN EMPLOYING UNIT MEETS
ANY OF THE FOLLOWING CRITERIA:
Pays $1,000 or more in gross wages for covered employment in a calendar year.
=
Has one or more employees in 20 different weeks within a calendar year.
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Acquires all or part of an existing Michigan business. You must complete a Registration for Michigan Taxes (Form
=
518) and UA Schedule B, Successorship Questionnaire.
Pays at least $1,000 in cash, not including room and board, for domestic service within a calendar quarter.
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Pays at least $20,000 in cash, not including room and board, for agricultural service within a calendar quarter, OR
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employs at least 10 agricultural workers in each of 20 different weeks in the current or previous calendar year.
Elects coverage under the terms of the MES Act.
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Is subject to federal unemployment tax.
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When any one of the above criteria is met, or expected to be met within six weeks, you must submit a Registration for Michigan
Taxes (Form 518) and UA Schedule A, Liability Questionnaire. If you have acquired all or part of an existing Michigan
business, you must also file UA Schedule B, Successorship Questionnaire. You must also begin filing Employer's Quarterly Tax
Reports (UA 1020) and Wage Detail Reports (UA 1017). Unemployment taxes are due and payable beginning with the first calendar
quarter in which you had payroll. Report due dates are: Apr. 25, July 25, Oct. 25 and Jan. 25.
On what date did you first or do you expect to employ anyone in Michigan?
YEAR
MONTH
DAY
Complete only ONE of the seven items below which best describes your business.
1. EMPLOYERS OTHER THAN DOMESTIC OR AGRICULTURAL
If you have had a gross payroll of $1,000 or more within a calendar year, give date it was reached or is expected to be reached.
A.
MONTH
DAY
YEAR
If you have had 20 or more calendar weeks in which one or more persons performed services for you within a calendar year, give the
date the 20th week was reached. The weeks do not have to be consecutive nor the persons the same.
B.
MONTH
DAY
YEAR
2. AGRICULTURAL EMPLOYERS
If you have had a total cash payroll of $20,000 or more for agricultural services performed within a calendar quarter, not including
room and board, give the date the $20,000 was reached or is expected to be reached.
A.
MONTH
DAY
YEAR
If you have had at least 10 agricultural workers in each of 20 different weeks in the current or previous calendar year, give the date the
20th week was reached. The weeks do not have to be consecutive nor the persons the same.
B.
MONTH
DAY
YEAR
3. DOMESTIC (HOUSEHOLD) EMPLOYERS
If you have had a cash payroll of $1,000 or more, not including room and board, within a calendar quarter, give the date the $1,000
was reached or is expected to be reached.
continued on Page 2
MONTH
DAY
YEAR

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