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.
