Michigan Administrative Code › Department - Labor and Economic Opportunity › Unemployment Insurance Agency › Employment Security › Part 2 - EMPLOYERS › Section R. 421.121 - Employer contribution reports and payments

Current through Vol. 24-12, July 15, 2024
Rule 121.
(1)
				  Except as provided in subrule (4) of this rule, contributions shall become due
				  and payable quarterly with respect to wages paid in each calendar quarter,
				  except that the agency may require contributions to become due and payable on a
				  monthly basis in any instance in which an employer has a history of delinquency
				  or in any instance in which the agency has reason to believe that the
				  collection of contributions may otherwise be jeopardized.
(2) Each employer shall submit a contribution
				  report on forms provided by the agency, or on facsimiles of forms approved by
				  the agency, or by an electronic method approved by the agency. Except as
				  provided in subrule (4) of this rule, an employer shall submit a quarterly
				  report and pay the contributions due on wages paid during the calendar quarter
				  on or before the twenty-fifth day of the month next following the last day of
				  the calendar quarter or, if required by the agency, shall submit a monthly
				  report and pay the contributions due on wages paid during the calendar month on
				  or before the twenty-fifth day of the month next following the last day of the
				  month for which the report is submitted. If the contribution report is
				  submitted by an electronic method approved by the agency, it must be received
				  by the agency within the same time period that applies to a report submitted by
				  any other method. Contributions paid after the due date specified in this
				  subrule but before the first business day of the calendar month beginning after
				  the due date specified in this subrule shall not accrue interest. Contributions
				  paid after the last day of the calendar month containing the due date specified
				  in this subrule shall accrue interest beginning the day after the due date
				  specified in this subrule. Payment of contributions may be made by any means
				  approved by the agency.
(3) An
				  employer who is notified by the agency to report and pay contributions on a
				  calendar month basis shall file the report and pay the contributions due with
				  respect to wages paid in the month that the notice is mailed by the agency.
				  Further, the employer shall, within 25calendar days after mailing the notice,
				  file separate monthly contribution reports and pay contributions due with
				  respect to wages paid in each previously completed calendar month in the
				  particular quarter in which the notice is mailed.
(4) Each school district and community
				  college district that elects to be a contributing employer and that is liable
				  for contributions for a calendar year shall pay the contributions within 30
				  calendar days after the start of its next fiscal year after the calendar year.
				  Within the time period in subrule (2) of this rule, a school district or
				  community college district that becomes a contributing employer shall submit a
				  contribution report on forms provided by the agency or on facsimiles of forms
				  approved by the agency. However, the district shall make payment under this
				  subrule.
(5) Any remuneration
				  payable to an individual that has not been actually paid to the individual
				  within 21 calendar days after the end of the pay period in which the
				  remuneration was earned is deemed to have been paid on the twenty-first day
				  after the end of the pay period. Remuneration, the exact amount of which or the
				  persons to whom payable, or both, have not been determinable during any pay
				  period, is considered to have been earned in the pay period in which both the
				  amount and the persons to whom payable are first determinable.
(6) The following person, as appropriate,
				  shall sign the certification on each contribution report:
(a) The individual, if the employer is an
				  individual.
(b) The president, vice
				  president, or other officer, if the employer is a corporation.
(c) A responsible or duly authorized member
				  having knowledge of its affairs, if the employer is a partnership or other
				  unincorporated organization.
(d) An
				  individual who possesses the necessary authority, if the employer is a
				  governmental entity.