Quarterly Unemployment Report

The Michigan Quarterly Unemployment Report is used by the Michigan Unemployment Insurance Agency (UIA) to collect required employer information for the state unemployment insurance (UI) program. Employers submit it each quarter, through MiWAM (to be replaced shortly with MiUI), along with their wage-detail file.

The report is used for the following:

Calculating an employer’s unemployment insurance tax:
The UIA uses the reported total wages, taxable wages, and contributions due to determine the employer’s quarterly unemployment insurance tax liability.
Maintaining employee wage records:
- Employers must report individual employee wage details each quarter.
- UIA uses these records to:
  - Determine a worker’s eligibility for unemployment benefits.
  - Calculate weekly benefit amounts.
  - Verify base-period wages when someone files a UI claim.
Updating employer accounts:
- The report informs UIA of changes in employment levels, payroll totals, and industry activity.
- It is used to update experience-rating information that affects an employer’s UI tax rate.
Compliance and audit purposes:
- Quarterly reports are required by state law.
- UIA uses the submitted information for compliance checks, cross-matching, and audits.

Menu path

From the Human Resources menu, select State. From the State - MI menu, select Quarterly Unemployment Report.

Submission period

The report is due on the 25th day of the month following the end of a quarter. The filing deadlines for the employer’s quarterly wage/tax report to the Michigan Unemployment Insurance Agency (UIA) are:

April 25 - for the quarter ending March 31
July 25 - for the quarter ending June 30
October 25 - for the quarter ending September 30
January 25 - for the quarter ending December 31

Selection rule

Employees who were paid wages in the specified quarter are selected and reported.

Prerequisites

Enter valid information in the following fields on the Human Resources Profile - State page:
- Entity Number
- Division Number
- Table Code for Pay Codes not Reportable for DTL2
- Table Code for Pay Codes not Reportable for DTL4
- Retirement Hour Exempt Pay Codes
- UIA Quarterly Wage Account Number
- Federal Quarterly Wage ID Number
- Group Life Insurance Paycodes
  The Group Life Insurance Pay Codes configuration is optional but important if your organization pays group life benefits that must be included in unemployment wage calculations.
- TDP Reporting Unit Number
- Operating ISD/ESA Number
- Operating District Number
Set up W2 parameters.
Complete the Setup procedure.

Setup

Use the MI Quarterly Wage Report - Setup - Employer page to configure and store essential employer information that is required for generating the Michigan Quarterly Unemployment report. It creates/updates a configuration record in the database that the reporting system uses when processing quarterly wage reports.

Perform the following setup procedure before creating the Quarterly Unemployment report.

On the MI Quarterly Unemployment Report page, select Setup and then Employer.
Refer to the Field descriptions and enter or select valid information.
Select Save, then Yes.

Use the Reset button to discard all unsaved changes and reload the default employer information from the database or cached data.

Field descriptions

When setting up an employer for the first time, the default information from the W2 Wizard: W2 Parameters page is displayed. You can change the default information.

The following table describes the fields on the MI Quarterly Wage Report - Setup - Employer page.

Field	Description	Data source and Valid values
Employer Name	The legal or operating name of your organization/school district as it should appear on the Michigan Quarterly Unemployment report.	The field value is retrieved from the Employer Name field on the W2 Wizard: W2 Parameters page.
Street Address 1	The first line of your organization's physical mailing address.	The field value is retrieved from the first line of the Address field on the W2 Wizard: W2 Parameters page.
City	The city where your organization is located.	The field value is retrieved from the City field on the W2 Wizard: W2 Parameters page.
State	The state code for your organization's location.	The field value is retrieved from the State field on the W2 Wizard: W2 Parameters page.
Zip Code	The five-digit postal ZIP code for your organization's address.	The field value is retrieved from the Zip Code field on the W2 Wizard: W2 Parameters page.
Zip Extension	The optional four-digit ZIP+4 extension code.	The field value is retrieved from the Zip Extension field on the W2 Wizard: W2 Parameters page.
Employer FEIN	Your organization's nine-digit federal tax identification number issued by the IRS.	The field value is retrieved from the Federal ID Number field on the W2 Wizard: W2 Parameters page.
Employer Account Number	Your Michigan Unemployment Insurance Agency (UIA) account number assigned by the state.	The field value is retrieved from the UIA Quarterly Wage Account Number field on the Human Resources Profile - State page.
Unit Number Location	Specifies which location code should be used to identify employee worksite locations on the report.	Valid values: None Base Location Personnel Location Check Location State Required Worksite This field value defaults to None.

Load data

Use the MI Quarterly Unemployment Report - Load page to extract employee payroll data from the Core application and load it into the Michigan database for the Quarterly Unemployment report.

On the MI Quarterly Unemployment Report page, select Load.
Refer to the Field descriptions and enter or select the required load criteria.
Select Load.
If data for the selected criteria is loaded, select Yes to delete and reload the data.
Save the Load Summary report file and select OK.
If errors are encountered, save the Load Error log and select OK.
Navigate to the file location.
Inspect the files. Refer to Maintain data and update it as necessary.
Repeat these steps until no errors are encountered and all required data is loaded.

Field descriptions

The following table describes the fields on the MI Quarterly Unemployment Report - Load page.

Field	Description
Reporting Year	The calendar year for which you are reporting unemployment wages. The default is the current year (or previous year if within 28 days of year-end).
Reporting Quarter	The quarter of the year for which you are reporting wages. Valid values: 1 = Jan-Mar 2 = Apr-Jun 3 = Jul-Sep 4 = Oct-Dec The default is the current quarter (or previous quarter if within 28 days of quarter-end).
Check Issue Start Date	The beginning date of the check issue date range to include in the report. This field is auto-populated based on the selected quarter (e.g., 01/01/2024 for Q1). You can select another date to match actual payroll dates if needed.
Check Issue End Date	The ending date of the check issue date range to include in the report. This field is auto-populated based on the selected quarter (e.g., 03/31/2024 for Q1). You can select another date to match actual payroll dates if needed.
Type of Gross Wages	Specifies which gross wage amount to report for each employee. Valid values: Federal = Federal taxable wages Medicare = Medicare taxable wages Total = Total gross wages Different wage types may include/exclude different earnings based on tax calculations.
Excess Wages Limit	The maximum taxable wage limit for Michigan unemployment insurance for the reporting year. This field is populated either by the previous Load process or by a system default. This limit changes annually in accordance with state requirements.
Add in Group Life Benefit	Indicates whether to include group life insurance benefits in the gross wages calculation. This option is used when group life is paid via deduction or is not automatically included in the selected wage type.
Pay Run(s) For 1st Month	The pay run(s) that contain the 12th of the first month in the quarter being reported. You must select at least one pay run.
Pay Run(s) For 2nd Month	The pay run(s) that contain the 12th of the second month in the quarter being reported. You must select at least one pay run.
Pay Run(s) For 3rd Month	The pay run(s) that contain the 12th of the third month in the quarter being reported. You must select at least one pay run.
Retirement Codes	A filter to limit the report to employees with specific retirement or deduction codes. Leave this field blank to include all employees. Use the pipe (\|) symbol to separate multiple retirement codes. You can use this option if only certain employee groups need to be reported (e.g., non-retirees only).

Maintain data

Use the MI Quarterly Unemployment Report page to review, maintain, and correct employee quarterly wage data after it has been loaded from the payroll system, but before generating the final report to submit to the Michigan Unemployment Insurance Agency (UIA).

If errors are encountered during the Load data process, you can correct the source data on the Employee Information form of the MI Quarterly Unemployment Report page. After corrections, you must purge and reload the data.

PowerSchool recommends that you correct the report’s source data that is retrieved from the Core application.

On the MI Quarterly Unemployment Report page, filter records using the filter criteria. To enter filter criteria:
1. Select an option in the first field.
2. Select or enter a value.
3. Select Add if the button is enabled.
  Refer to Search for records for more information.
  - To add a record, select Add Record. Refer to the Field descriptions and enter valid information in the required fields. Select Save, and then Yes.
  - To edit a record, select the ellipsis in the Actions column and then select Edit. Update the information and select Save.
  - To delete a record, select the ellipsis in the Actions column, select Delete, and then select Yes.

Field descriptions

The following table describes the fields on the Employee Information form of the MI Quarterly Unemployment Report page.

Field	Description	Load logic - Data source and Valid values
Year	The calendar year for the quarterly unemployment report. This field is view-only and cannot be updated after saving the record.	The field value is retrieved from the Reporting Year field on the MI Quarterly Unemployment Report - Load page.
Quarter	The quarter of the calendar year for the quarterly unemployment report. This field is view-only and cannot be updated after saving the record.	Valid values: 1 = Jan-March 2 = Apr-June 3 = July-Sept 4 = Oct-Dec The field value is retrieved from the Reporting Quarter field on the MI Quarterly Unemployment Report - Load page.
Employee Number	The employee’s identification (ID) number. Select the Lookup icon to search for and select an employee number. This field is view-only and cannot be updated after saving the record.	The field value is retrieved from the Employee Number field on the Employee Information page.
Social Security Number	The employee's Social Security number. This field is view-only.	The field value is retrieved from the Social Security field on the Employee Information page.
Last Name	The employee's last name. This field is view-only.	The field value is retrieved from the Last Name field on the Employee Information page.
First Name	The employee’s first name. This field is view-only.	The field value is retrieved from the First Name field on the Employee Information page.
Middle Name	The employee's middle name. This field is view-only.	The field value is retrieved from the Middle Name field on the Employee Information page.
Gross Wages	The total gross wages paid to the employee during the quarter.	Calculated during the data load process. The calculated value represents the total wages earned by the employee during the quarter, determined by the Type of Gross Wages selected (Federal, Medicare, or Total) on the MI Quarterly Unemployment Report - Load page: For Federal (F) or Medicare (M): Sum of deduction gross amounts from the Federal (FT) or Medicare (FM) deduction code, plus amounts from the Group Life Insurance Paycodes selected on the Human Resources Profile – State page. For Total (T): Sum of all non-allowance earnings plus amounts from the Group Life Insurance Paycodes selected on the Human Resources Profile – State page. The calculation: Processes each check issued during the quarter. Excludes voided checks (or nets void amounts if the check was voided outside the quarter). Optionally adds Group Life Benefit amounts if Add in Group Life Benefit is selected on the MI Quarterly Unemployment Report - Load page. Sums earnings from the Group Life Insurance Paycodes selected on the Human Resources Profile – State page.
Excess Wages	The amount of wages exceeding the state unemployment insurance taxable wage limit.	Calculated during the data load process. The calculated value represents the portion of gross wages that exceed the state unemployment insurance (SUI) wage limit for the year: Compares the employee's cumulative year-to-date (YTD) wages against the Excess Wages Limit on the MI Quarterly Unemployment Report - Load page. If YTD wages already exceed the limit, all quarterly gross wages are considered excess. If YTD wages plus quarterly gross wages exceed the limit, only the amount over the limit is excess. If YTD wages plus quarterly gross wages are below the limit, excess wages are zero. Formula: ExcessWages = MAX(0, (YTDWages + GrossWages) - ExcessWagesLimit) Special case: If YTD wages already exceed the limit before adding current quarter wages, then ExcessWages = GrossWages.
Adjustment Code	The reason for any adjustments, corrections, or changes made to an employee's previously reported quarterly wage data. This code helps the Michigan Unemployment Insurance Agency (UIA) categorize and understand the nature of wage corrections or changes to employment data. Leave this field blank for regular reporting. Use this field for prior quarter adjustments, corrections, and special circumstances.	Valid values: 00 - Original 01 - Employment and Wages adjusted because of incorrectly reported wages 02 - Wages adjusted because worker(s) were mistakenly included/excluded. 03 - Employment and Wages adjusted to correct computer system, data entry or accounting errors 04 - Employment and Wages adjusted because they were reported to the wrong Michigan 05 - Employment and Wages adjusted because the workers performed services for a different business 06 - Employment details adjusted to reflect correct 12th of the month employment information 07 - SSN or name changed 08 - Other 09 - Wages adjusted as a result of an audit 10 - Out of state wages This field is set to 00 - Original during data loading.
Obligation Gross Wages	The wages subject to specific obligation or garnishment reporting. This field is only used when reporting obligation-related wages. You can use this field for child support enforcement reporting.	Not applicable
Unit Number	The three-digit worksite or unit location identifier for the employee. This field is used for employers with multiple worksites.	Derived based on the Unit Number Location on the MI Quarterly Wage Report - Setup - Employer page and location mapping logic from the Location Table page or the Unit Number field on the Payroll Information - State Required page. The field value is retrieved from one of the following: The field value is retrieved from the State Code field on the Location Table page when the Unit Number Location on the MI Quarterly Wage Report - Setup - Employer page is one of the following: Base Location Check Location Personnel Location The field value is retrieved from the Unit Number field on the Payroll Information - State Required page when the Unit Number Location on the MI Quarterly Wage Report - Setup - Employer page is State Required Unit.
Seasonal Employment	Indicates whether the employee is a seasonal worker. This field value may affect unemployment eligibility determinations.	Valid values: Y N The field value is retrieved from the Season Empl field on the Payroll Information - State Required page.
Officer	Indicates whether the employee is a corporate officer or executive. Officers may be exempt from unemployment insurance in certain circumstances.	Valid values: Y N The field value is retrieved from the Officer field on the Payroll Information - State Required page.
Out of State Wages	The amount of wages earned for work performed outside of Michigan. This field is only used when an employee has worked in multiple states. If Out of State Wages are reported, you must select an Out of State Code.	Calculated during the data load process. The calculated value represents the sum of gross wages from checks that contain state deduction codes other than SMI (Michigan state deductions).
Out of State Code	The state code for the location where out-of-state work was performed. This field is required if Out of State Wages are reported.	Calculated during the data load process. The field value is retrieved from the state deduction code (excluding SMI) found in the employee's check history during the quarter, extracted from the Check Detail (checkhi2) table, where deduction codes start with S.
Visa Wage	The wages paid to employees working under a visa (non-citizen workers). This field is only used when reporting visa worker wages. May have special unemployment insurance implications	Valid values: Y N The field value is retrieved from the Visa Wage field on the Payroll Information - State Required page.
Paid in Month 1	Indicates whether the employee was paid in the pay run containing the 12th of the first month of the quarter.	Calculated during the data load process. The calculated value represents whether the employee received payment during the first month of the quarter, determined by checking if the employee has any issued checks in the Pay Run(s) For 1st Month selected on the MI Quarterly Unemployment Report - Load page. This field is selected if at least one check exists for the employee in any of the selected pay runs for Month 1. This field is cleared if there are no checks for the employee in the selected pay runs for Month 1.
Paid in Month 2	Indicates whether the employee was paid in the pay run containing the 12th of the second month of the quarter.	Calculated during the data load process. The calculated value represents whether the employee received payment during the second month of the quarter, determined by checking if the employee has any issued checks in the Pay Run(s) For 2nd Month selected on the MI Quarterly Unemployment Report - Load page. This field is selected if at least one check exists for the employee in any of the selected pay runs for Month 2. This field is cleared if there are no checks for the employee in the selected pay runs for Month 2.
Paid in Month 3	Indicates whether the employee was paid in the pay run containing the 12th of the third month of the quarter.	Calculated during the data load process. The calculated value represents whether the employee received payment during the third month of the quarter, determined by checking if the employee has any issued checks in the Pay Run(s) For 3rd Month selected on the MI Quarterly Unemployment Report - Load page. This field is selected if at least one check exists for the employee in any of the selected pay runs for Month 3. This field is cleared if there are no checks for the employee in the selected pay runs for Month 3.

Create files

Use the MI Quarterly Unemployment Report - Report page to specify the report criteria and generate the final Quarterly Wage report files to submit to the Michigan Unemployment Insurance Agency (UIA) after employee wage data has been loaded and verified.

On the MI Quarterly Unemployment Report page, select Report.
Refer to the Field descriptions and enter or select the required report criteria.
Create a hard copy of the report to verify data before you create the electronic file:
1. Select Hard Copy.
2. Select PDF or Excel.
3. If you have the security permission to view the entire Social Security Number (without masking) and want to include it, select Print Full Social Security Number.
  The required access privileges are granted by assigning the appropriate security resource.
4. Select Create, and then Yes.
Save the file and select OK.
Navigate to the folder containing the report file.
Inspect the file. Refer to Maintain data and update it if necessary.
Repeat these steps until all the required data is included.
Create the electronic file:
1. Select Electronic File.
2. Select MiUI Format or MiWAM Format.
3. Select Create, and then Yes.
4. Save the file and select OK.

The default file names are:

MiUI Format: MiUI_QTR_<YYYY>_<Q#>.txt
MiWAM Format: qtrwage.txt

For detailed information about the report’s file layouts, refer to Quarterly Unemployment Report - File Layouts and Data Mapping.

Follow the state's submission procedures.

Field descriptions

The following table describes the fields on the MI Quarterly Unemployment Report - Report page.

Field	Description
Reporting Year	The calendar year for which the Quarterly Unemployment Wage report is being generated.
Reporting Quarter	The specific quarter of the year for which the report is being generated. Valid values: 1 = Jan-March 2 = Apr-June 3 = July-Sept 4 = Oct-Dec
Start Date	The beginning date of the reporting period for the quarterly wage report. This date is calculated automatically based on the selected Reporting Year and Reporting Quarter.
End Date	The ending date of the reporting period for the quarterly wage report. This date is calculated automatically based on the selected Reporting Year and Reporting Quarter.
Final Report	Indicates whether this is the final report to be submitted to the Michigan Unemployment Insurance Agency (UIA) for the quarter. When selected, it indicates that no further corrections or amendments will be made to this quarter's wage data.
Apportionment	Indicates whether this is an apportionment report. An apportionment report is used when an employer needs to report wage allocations across different locations or when the UIA requires special wage distribution reporting.

Purge data

If you need to correct setups or employee data, purge the existing records and reload the data.

On the MI Quarterly Unemployment Report page, select Purge.
Select the Reporting Year and Reporting Quarter.
Select Submit.
Select Yes, and then OK.