Employers have until February 1 to protest UIA individual tax rates for 2022

Employers have until February 1 to protest their 2022 tax rates set by the Michigan Unemployment Insurance Agency (UIA) to fund the state’s unemployment benefits program.

Contributing employers covered under the Michigan Employment Security (MES) Act are required to pay quarterly unemployment insurance taxes on employee wages of up to $9,500 annually. The taxable wage base will remain at $9,500 for 2022 with no reduction.

Form 1771 Tax Rate Determination for Calendar Year was mailed to employers on December 29, 2021, and they have 30 days from that date to submit a timely protest of their rate.

The annual tax rate is comprised of three components: Chargeable Benefits, Account Building and Nonchargeable Benefits. The employer’s tax rate is the sum of the percentage calculation for each component. There are no additional Solvency Rates and Obligation Assessments added to the rate.  

Employers should use Michigan Web Account Manager (MIWAM) to file a tax rate protest:

  • Log into MIWAM.
  • Select the UI TAX link.
  • Select Account Services.
  • Under Tax issues and assessments, select Submit a Tax Rate Protest or Appeal.
  • Select the Add Tax Protest/Appeal link.
  • Select the Rate Protest/Appeal tab.
  • Complete your request and attach any pertinent documents.
  • Review and submit.

They can also fill out and mail Form 1471-T Protest/Appeal of a (Re)Determination, which was included in the annual mailings to employers. Complete the form and return it to:

Unemployment Insurance Agency
P.O. Box 8068
Royal Oak, MI 48068-8068

Questions about the annual tax rate or taxable wage base can be directed to the Office of the Employer Ombudsman at 1-855-4UIAOEO (855-484-2636). More information can be found on the taxes and tax credits on the employer homepage at Michigan.gov/UIA.