Effective January 1, 2014, employers with more than 5 employees will be required to submit their quarterly reports on MiWAM (Michigan Web Account Manager) and by January 1, 2015, all employers will be required to submit their quarterly reports on MiWAM. If an employer is required to submit their quarterly reports on-line, but continues to file a paper return, the employer will receive a letter from the agency notifying them that their return was not processed. The employer will then have 15 days from the mail date to file the return electronically, or late penalties may apply.
We recommend early registration. This process is quick and simple and once registered, returns may be filed, prior returns may be reviewed, prior returns may be amended and any and all correspondence from the Unemployment Insurance Agency may be reviewed. To register, go to https://miwam.unemployment.state.mi.us and “Sign Up for Employer Online Services”. Once registered, the State will send an “Authorization Code” within a week. This code must be entered to fully access your account.
If you do not feel comfortable with paying the tax on-line, there is an “Employer’s Quarterly Tax Payment Coupon” that may be used to remit the payment by mail after the quarterly report has been electronically filed.
If an employer receives a form UIA 1107 – Notice of Error in Reported Wages/Taxes, a response must be received within 14 days of the date on the notice or a $50 penalty will be assessed. A $250 penalty will be assessed for failure to correct identified wage errors on the UIA 1107 by the next quarter end date.
When paper returns are filed, the Unemployment Insurance Agency manually enters the social security number, name and wage amount for each employee that is reported on Form UIA 1028. Input errors are very common, but once the incorrect information has been entered, a notice is automatically created and sent to the employer. By filing on-line, the employer knows that Form UIA 1028 is correct, as it can be viewed prior to submitting.
If you have any questions, give us a call at (616) 642-9467 or request a complimentary accounting consultation.