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Effective the first quarter of 2014, the Unemployment Insurance Agency (UIA) will neither mail nor accept a hard copy of Form UIA 1028, "Employer's Quarterly Wage/Tax Report", from employers identified as having more than five employees. Starting with the first quarter filing due on April 25, 2014, it is a requirement that the contribution and wage information be filed electronically for employers with more than five employees. Interest and penalties will be assessed to those not filing by electronic submission.

In order to file electronically, an employer must have established a Michigan WAM account at If you have additional questions, please contact your UHY LLP professional in Farmington Hills 248 355 1040 or Sterling Heights 586 254 1040.