Michigan’s UIA Offers One-Time Waiver for Employers Who Missed Q1 2026 Wage Report Deadline
May 5, 2026
Article written by the SBAM Policy Team for SBAM’s Lansing Watchdog newsletter
The Michigan Unemployment Insurance Agency (UIA) is offering a one-time waiver for penalty and interest for employers who missed the April 27, 2026, deadline to file their First Quarter 2026 wage report and submit their quarterly payment.
Employers and third-party administrators now have until May 31, 2026, to submit their wage report and make full payment to avoid penalties and interest being charged to their UI account.
Why is there an extension?
UIA’s decision to issue a waiver is based on their recent shift to the new MiUI user platform that launched in late February. Employers and TPAs can no longer submit quarterly wage reports through the MiWAM system. In MiUI, employers must activate and update their own accounts before submitting accounts. To accommodate employers who have had difficulty activating their new accounts, this one-time waiver has been issued to give employers more time to submit information without penalty.
The benefits phase of MiUI is set to launch this summer.
What should employers do?
If you have not yet submitted your Q1 2026 Wage Reports, take action before May 31st to take advantage of the waiver.
- Even if a TPA files on your behalf, make sure your MiUI account is activated and up to date
- File your Q1 2026 wage report through MiUI
- Submit your full payment for the quarter.
UIA has published a full FAQ on the penalty and interest waiver – click here to read
If you have questions about the waiver, MiUI, wage reports, or payments, reach out to the UIA’s Office of Employer Ombudsman at 1-855-484-2636 (Option 4) or by email at UIA-MiUIEmployerSupport@Michigan.gov.
UIA has also published a full library of MiUI training materials and reference guides, all accessible on the MiUI University website.
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