UIA waives penalties, interest for employers who submit late wage reports and payments by May 31

The Michigan Unemployment Insurance Agency (UIA) is providing a one-time waiver of penalty and interest for employers who missed the deadline to file their First Quarter 2026 wage report and make their quarterly payment.

Employers and third-party administrators (TPAs), who perform certain functions for employers, now have until May 31, 2026, to submit their wage report and make full payments to avoid having penalties and interest charged to their unemployment insurance account. The deadline was Monday, April 27, 2026.

The waiver provides employers and TPAs with extra time to become more familiar with the tax phase of MiUI - UIA's new, modern user platform which launched in late February - and with how to submit reports, activate their accounts, and make payments.

"State law gives UIA the option to waive penalty and interest when employers file late wage reports if there is a good reason to do so," said Jason Palmer, UIA Director. "UIA is providing employers with additional time to become familiar with a new system and a new process, and it is the right thing to do, similar to waivers the agency has granted to qualifying claimants who are overpaid benefits."

Employers and TPAs no longer use UIA's legacy Michigan Web Account Manager (MiWAM) system to perform tax-related unemployment insurance functions, which include filing wage reports and making tax payments. In MiUI, employers must activate and update their own accounts, even if an employer designates a TPA to perform certain functions for them.

Detailed FAQ about penalty and interest waivers.

Employers can direct their questions about waivers, MiUI, wage reports, payments, and more to the Office of Employer Ombudsman at 1-855-484-2636 (select Option 4) or by sending an email to [email protected].

Employers and TPAs can also find a library of resources about UIA's new computer system on the MiUI University website. The website includes trainings, videos, quick reference guides, FAQs, job aids, a wage file validator tool, and more.

The benefits phase of MiUI, which will be used by employers, TPAs, and unemployed workers, is scheduled for launch this summer.

Solutions for Michigan employers and workers

MiUI is one of the many resources UIA provides for employers as part of the agency's goal of being a national leader in fast, fair, and fraud-free service. Those include:

• A new chatbot at Michigan.gov/UIA. Powered by artificial intelligence, it provides quick and accurate answers to general unemployment questions. Access the chatbot using either a desktop or mobile device.
• The Advocacy Program. Help for employers and workers who have filed appeals of UIA redeterminations.
• UIA Performance Dashboards. Interactive displays provide a deep dive into underlying data and trends in unemployment insurance in Michigan as well as core metrics that measure UIA's success.
• UIA Modernization Workgroup. A coalition of thought leaders from the business, labor, and jobless advocate communities that provides insight into how the agency can better serve Michigan's workers and employers.
• Employer Help Center. This plain language guide answers employers' questions about unemployment tax, claim issues, and UIA programs. The Help Center can be found at Michigan.gov/UIAEmployerHelpCenter.
• MiUI Minute Newsletter. Stay up to date with the latest MiUI news and tips. You'll find past and future newsletters posted to MiUI University.
• Michigan Employer Advisor Newsletter. Monthly updates for employers and TPAs. Sign up for the free newsletter and you'll also receive future editions of The MiUI Minute.

Need help with a claim or have questions?

Meet with us: Schedule an in-person, phone, or virtual meeting at Michigan.gov/UIA.

Chat with us: Available through MiWAM Monday through Friday, 8 a.m. to 4:30 p.m.

Ask online: UIA's chatbot at Michigan.gov/UIA can answer many questions.

Search online: FAQs, videos, toolkits, and other resources at Michigan.gov/UIA.

Talk with us: Claimant Customer Service - 1-866-500-0017, Monday through Friday. For TTY service, call 1-866-366-0004. Office of Employer Ombudsman - 1-855-484-2636, Option 4, Monday through Friday.