![]() All employers must report and file online See Quarterly Reporting Requirements. Michigan employers are required to report wage detail information, and file tax reports along with payments, on a quarterly basis.See Voluntary Contributions Joint or Combined Accounts. Two or more employers may file a joint application to the Michigan Unemployment Insurance Agency (UIA) to establish a group account for the purpose of sharing the cost of benefits paid. Michigan employers may make voluntary contributions to lower their SUI tax rates. ![]() Michigan has adopted the federal model SUTA dumping law.See Contribution Rates and Experience Rating. Three separate components determine the tax rate of fully experienced employers - those employers in their fifth year or more of business.Michigan defines wages as all compensation for personal services, including commissions and bonuses, tips actually reported to the employer and the cash value of all compensation payable in any medium other than cash.Effective January 1, 2013, Michigan uses the 20-factor common law test used by the Internal Revenue Service to determine the extent of an employer's control over an employee for employment tax coverage purposes. ![]() Unemployment Insurance Tax (FUTA/SUTA) requirements for other statesįederal law and guidance on this subject should be reviewed together with this section.Īuthor: Vicki M.
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