Quarterly Contribution and Wage Report in Warren, Michigan (2026)
Miss the deadline for your Quarterly Contribution and Wage Report (also called the UC-1016/1020), and Michigan's Unemployment Insurance Agency can hit your business with penalties, interest, and a tax rate increase that drains cash flow for years. This mandatory report is submitted to the City of Warren's Income Tax Division (on behalf of the State of Michigan) to reconcile unemployment insurance contributions. Key facts:
- 27 fields — ApronPrep auto-fills 22
- $0–$0 government filing fees
- Varies — due quarterly by the last day of the month following the quarter
Analyzed from Quarterly Contribution and Wage Report
81% from one compliance interview
Manual entry or document upload required
Why You Need a Quarterly Contribution and Wage Report
Your restaurant is legally required to file a Quarterly Contribution and Wage Report with Michigan's Unemployment Insurance Agency (UIA) because it's mandated by the Michigan Employment Security Act (MCL 421.1 et seq.). This law requires all covered employers to register and report wages paid to employees for unemployment insurance purposes. The Warren local office enforces these state requirements, and the data you submit is used to calculate your specific contribution (tax) rate based on your employment history. Missing or incorrect reports break your compliance with Michigan's employment tax laws, triggering automatic penalties.
Submitting this report late or incorrectly carries significant consequences. Failure to comply can lead to:
- Penalty assessments for late filing/payment: The UIA imposes monetary penalties, which increase the longer a report is overdue. These can be a percentage of the unpaid contributions.
- Interest on unpaid contributions: In addition to penalties, the state charges daily interest on any overdue tax amounts until they are paid in full.
- Fraud penalties: Knowingly providing false information on the wage report can result in substantially higher civil penalties and potential criminal charges.
- Accrued liability and rate hikes: Unreported wages can lead to a default tax rate, which is often the highest rate allowed, significantly increasing your future quarterly costs.
- Business registration holds: Persistent non-compliance can lead to a lien on your business or prevent you from obtaining necessary local licenses and permits in Warren.
Legal code: State unemployment insurance act, employer registration requirements
Recent update: For 2026, ensure you are using the latest UIA Form 1020 or filing through the Michigan Web Account Manager (MiWAM) system, as interface and specific data field requirements are periodically updated.
Who Needs a Quarterly Contribution and Wage Report?
| Type | Required | Notes |
|---|---|---|
| Restaurant (Full-Service) | Required | Required for any employer with one or more employees in Michigan, as mandated by the Michigan Unemployment Insurance Act, MCL 421.13, to report wages and pay contributions. |
| Bar / Nightclub | Required | Required if employing any staff; there is no industry-specific exemption for bars or nightclubs from Michigan's quarterly unemployment reporting requirements. |
| Food Truck | Required | Required if paying wages to one or more employees, even if operating from a mobile unit, as the requirement is based on employment status, not fixed location. |
| Coffee Shop / Café | Required | Required for any business with employees; Michigan law does not provide a small-employee exemption or service-type exemption for food service establishments. |
See which restaurant types need this requirement — and which don't.
See Full Requirements →Field-by-Field Guide (27 Fields)
22 of 27 auto-filledUnemployment Insurance Account Number
textEnter your Michigan Unemployment Insurance Agency (UIA) account number, which is assigned when you first register with the state as an employer; this is typically a 7-8 digit number found on your UIA Determination Letter or previous contribution statements.
COMMON MISTAKE: Mistyping the number, using an old or closed account number, or entering your federal EIN instead of your state-specific UIA account number.
Federal EIN
textEnter your business's 9-digit Federal Employer Identification Number (EIN) issued by the IRS, which should match exactly what is on file with the Michigan UIA; do not use a Social Security Number unless you are a sole proprietor with no employees.
COMMON MISTAKE: Entering an EIN with dashes or spaces (use only digits), using a personal SSN when an EIN is required, or providing an EIN that does not match the one associated with your UIA account.
Legal Business Name
textEnter your business's exact legal name as it appears on your Articles of Incorporation/Organization, IRS EIN confirmation letter, and your UIA employer registration; this name must match your official state and federal records precisely.
COMMON MISTAKE: Using a 'Doing Business As' (DBA) or trade name instead of the registered legal name, or including/unnecessary punctuation like 'LLC' if it's not part of the official legal name on file.
Business Street Address
textEnter the complete physical street address of your business location, including suite or unit number if applicable; this should be the address where your employees report to work or where your business records are maintained, not a P.O. Box.
COMMON MISTAKE: Providing a mailing address or P.O. Box instead of a physical street address, or using an outdated address that differs from your UIA registration.
City
textEnter the city where your business's physical street address is located; ensure it matches the city jurisdiction for local taxes if applicable and is spelled correctly as recognized by the USPS.
COMMON MISTAKE: Using an abbreviation (e.g., 'St. Clair Shores' abbreviated to 'SCS') or misspelling the city name, which can cause processing delays with automated mail systems.
State
textEnter the two-letter postal abbreviation for the state where your business is physically located; for Michigan businesses, this must be 'MI'.
COMMON MISTAKE: Writing out the full state name ('Michigan') instead of the required two-letter abbreviation 'MI', or entering the state for a corporate headquarters located elsewhere.
ZIP Code
textEnter the 5-digit ZIP Code for your business's physical street address; if you use a ZIP+4 code, typically only the first 5 digits are required for this state form.
COMMON MISTAKE: Including the ZIP+4 extension when only the 5-digit code is requested, or transposing numbers, which can trigger address verification failures.
Contact Person Name
textEnter the full first and last name of the person responsible for payroll or HR who the Michigan UIA can contact regarding this quarterly report; this is often the owner, office manager, or accountant.
COMMON MISTAKE: Leaving this field blank, entering a generic title like 'Owner' instead of a person's name, or providing a name of someone who is no longer with the company.
Contact Person Title
textEnter the official job title or role of the contact person listed, such as 'Owner', 'President', 'HR Manager', or 'Payroll Administrator'; this helps the UIA understand the contact's authority.
COMMON MISTAKE: Using informal titles like 'Boss' or leaving the field blank, which may not meet the state's data completeness requirements for official correspondence.
Contact Phone Number
textEnter a direct phone number where the contact person can be reached during business hours, including area code; use the standard format (XXX) XXX-XXXX or XXX-XXX-XXXX as specified on the form.
COMMON MISTAKE: Providing a disconnected or non-business number, failing to include the area code, or using a personal cell number that the contact does not answer during typical state agency calling hours (8 AM–5 PM).
ApronPrep auto-fills 22 of 27 fields from a single compliance interview — no re-typing, no guessing what the government expects.
Top 5 Quarterly Contribution and Wage Report Mistakes
1. Filing Late or Inconsistent Quarters
Missing the filing deadline or using non-standard quarter dates. The report is due on the last day of the month following the end of each calendar quarter (e.g., Jan–Mar report due April 30). Filing late triggers an automatic penalty of $25 or 5% of the tax due, whichever is greater, plus interest. Mark your calendar for the four standard deadlines: April 30, July 31, October 31, and January 31 for the preceding quarter.
2. Mismatching Employee SSNs and Wages
Transposing numbers or incorrectly allocating wages across quarters. Each employee's Social Security Number must exactly match their name and wage totals for the quarter. A single digit error or reporting an employee's wage in Q2 that was actually paid in Q1 will cause a mismatch with federal W-2/3 data, prompting a manual review notice from the Michigan Unemployment Insurance Agency (UIA). Double-check each entry against your payroll records before submitting.
3. Inaccurate 'Subject Wages' Calculation
Including non-taxable wages or incorrectly applying the wage base limit. For 2026, only the first $9,500 of each employee's annual earnings are 'subject wages' for Michigan unemployment tax. Reporting wages above this cap or including exempt items like certain fringe benefits inflates your liability. An incorrect calculation can lead to an underpayment notice, accrued interest, and a required amended filing, which can add 2–3 weeks to resolve.
Skip the Paperwork on Your Quarterly Contribution and Wage Report
ApronPrep auto-fills 22 of 27 fields from one compliance interview.
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Quarterly Contribution and Wage Report by City in Michigan
| City | Fee Range | Timeline |
|---|---|---|
| Detroit | ||
| Grand Rapids | ||
| Warren |
Timeline: Steps & What to Expect
Gather Wage & Contribution Records
Compile accurate total wages paid, taxable wages, and Unemployment Insurance contributions for the quarter. You'll need payroll records, payment dates, and your MI Account Number (UC Account Number). The most common delay is missing the MI Account Number or having mismatched wage totals between state and federal reports. Use the same wage figures you reported on your IRS Form 941.
Complete the Report
Fill out Michigan's Quarterly Contribution and Wage Report (Form 1017) for the City of Warren. This report has 20+ fields requiring employer details, number of employees, total wages, taxable wages, and contribution calculations. The Michigan Department of Labor and Economic Opportunity (LEO) requires the report, but Warren uses this data for local business tax verification. Rejections often happen from using outdated forms or miscalculating the contribution rate. ApronPrep auto-fills employer identification and wage data to reduce errors.
File Report & Pay Contributions
Submit the completed Form 1017 and pay any Unemployment Insurance contributions due for the quarter. Michigan mandates electronic filing and payment through the Michigan Web Account Manager (MiWAM) system for most employers. Paper filings add 1-2 weeks to processing. Payments must be made by the quarterly deadline (last day of the month following the quarter's end) to avoid penalties. Have your banking information ready for the EFTPS payment if not using MiWAM's integrated system.
Where to Apply
Applications go to the Michigan department of unemployment assistance. Local procedures and fees may vary — select your city below.
Other Requirements You'll Need
This is one of 13 requirements for opening a restaurant in Michigan.
ADA Compliance Self-Certification
federal
Alarm System Permit/Registration
local
Annual Report Filing
state
Application for Employer Identification Number
federal
See all co-required forms and how they connect to your compliance dossier.
See All RequirementsProcessing timelines for quarterly unemployment insurance reports are typically immediate upon electronic submission through the Michigan UIA's Michigan Web Account Manager (MiWAM) system. However, the 'Varies' status reflects that manual filing, corrections, or processing during peak periods can add delays. For related filings with more predictable timelines, refer to the City Business License/Registration page.
The government filing fee for this quarterly unemployment report is $0. The Michigan Unemployment Insurance Agency (UIA) does not charge a fee for submitting wage and contribution information. However, you may have underlying tax contributions to pay based on the reported wages. Not legal advice — verify specific contribution rates with the Michigan UIA.
No, the report is tied to your specific UIA employer account number, not a location. If you move your business, you must update your business address with the Michigan UIA through your MiWAM account before filing the next quarterly report. This process is separate from local permits; updating your location for state tax purposes does not fulfill local requirements like a Building Permit for physical changes.
This is not a permit you renew; it is a recurring tax filing required every calendar quarter (four times a year). The mandatory filing deadlines are the last day of the month following the end of each quarter: April 30, July 31, October 31, and January 31. Failure to file by these deadlines results in penalties, as posted on the Michigan UIA website.
There is no physical inspection for this quarterly tax filing. The 'inspection' is an audit of your payroll records, which the Michigan UIA can conduct at any time to verify the accuracy of your wage and contribution reports. You must keep detailed payroll records for at least four years. Contact the Michigan UIA to confirm current record-keeping requirements.
About This Data
This guide is generated from ApronPrep's compliance dossier system, which uses 53 parallel AI authority experts to discover requirements, then downloads actual forms and generates field-level intelligence for each one.
For Michigan specifically, we have analyzed compliance dossiers for 3 cities (Detroit, Grand Rapids, Warren), generating Rich FILs (Form Intelligence Layers) with 27 form fields analyzed for this requirement. Fee data is sourced from actual county department fee schedules, not estimates.
Our data is verified against official government sources and updated when regulatory changes are detected. If you find an error, please report it — accuracy is our core commitment.
Sources
- State unemployment insurance act, employer registration requirements
- Detroit — Department of Unemployment Assistance / Employment Security
This Form Is One of 60+ Requirements.
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