According to a Michigan Unemployment Insurance Agency (UIA) representative, the 2017 state unemployment insurance (SUI) taxable wage base will remain at $9,000.

Outstanding balances must be paid by February 21 to avoid wage base of $9,500

Delinquent employers owing $25 or more in SUI contributions, penalties, or interest must pay the amount due in full by February 21, 2017, to be allowed to use the $9,000 taxable wage base. Otherwise, these employers must use a taxable wage base of $9,500 for first quarter 2017.

For each calendar year, if on June 30 of the preceding year the UI trust fund balance equals or exceeds $2.5 billion and the Unemployment Insurance Agency (UIA) in February of the tax year projects that the balance will remain at or above $2.5 billion for the succeeding calendar quarter, the taxable wage base for the calendar year is reduced to $9,000 for an employer that is not delinquent in the payment of unemployment. If the UI trust fund balance on June 30 or the UIA projection does not meet these conditions, a $9,500 taxable wage base will apply to all employers for the calendar year.

Note: The Michigan SUI trust fund balance stood at $3,086,036,334 as of June 30, 2016 and $3,165,347,468 as of January 31, 2017.

For more information on Michigan SUI taxes, see the Michigan Employer's Handbook, call the UIA's Office of Employer Ombudsman (OEO) at either +1 855 484 2636 or +1 313 456 2300, or send an email to OEO@michigan.gov.

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