Michigan Administrative Code
Department - Labor and Economic Opportunity
Unemployment Insurance Agency
Employment Security
Part 2 - EMPLOYERS
Section R. 421.122 - Reimbursing employer reports and payments

(1) Each reimbursing employer shall submit a quarterly report of total wages and monthly employment on a form provided by the agency, or by an electronic method approved by the agency. The quarterly report shall be submitted on or before the twenty-fifth day of the month next following the last day of each calendar quarter.

(2) Upon notification from the agency, multicounty employers and, as defined by the agency, multiindustry employers within a county shall be required to report wage and employment information for each location.

(3) Each nonprofit employer that elects to be a reimbursing employer and that is liable for quarterly reimbursement payments shall submit such payments within 30 days after the mailing date of the quarterly billing of benefit charges. Payment of reimbursements may be made by any means approved by the agency.

(4) Each reimbursing governmental entity that is liable for reimbursement payments for a calendar year shall submit such payment within 30 days after the start of its next fiscal year after such calendar year. Each employer shall receive a quarterly summary statement of daily charges and credits.