Do You Have More than 5 Employees? You MUST File This Quarterly Form Electronically in 2014.

Currently, employers who have more than 25 employers must file Form UIA 1028 (Employer’s Quarter Wage/Tax Report) electronically.

Beginning with the Form UIA 1028 for the first quarter of 2014 (which will be due on April 25, 2014), employers who have more than 5 employees MUST file the form electronically.

If a paper form is submitted that reports more than 5 employees, the unemployment insurance agency will not accept or process the return. Additionally, the agency will not return the unprocessed report to the employer.  The agency will assess penalties and interest against the employer for failing to file a proper return.  The agency states that it will not waive penalty or interest because the employer failed to file the report electronically.

How to File Electronically

To file electronically, employers must create a Michigan Web Account Manager (MiWAM).  A link to create this account is here.  When you create the account, the agency will mail you an authorization code that must be entered to access your account online.  You will be given temporary access to your online account so you can access your account information before you receive the authorization code in the mail.

The name, social security number, and wages for each employee must be entered onto the online form.  The web site will calculate taxable wages and the amount of tax due for each quarter.  The employee information will be saved for future quarters, so the data will not have to entered for each future quarter’s tax return.

It is also possible to upload a file containing the required payroll information; however, this will vary depending on the software the employer uses to process the payroll.

Buzzkill Disclaimer:  This post contains general tax information that may or may not apply in your specific tax situation. Please consult a tax professional before relying on any information contained in this post.