For a reimbursing employer, the amount of the unemployment tax will be equal to the amount of unemployment benefits paid out to former workers and charged to the UIA account.

For a contributing employer, the Michigan unemployment tax is determined by multiplying the first $9,000 of each covered employee's wages paid each calendar year, by the employer's own unemployment tax rate. Each calendar quarter, the employer will receive a Form UIA 1020, "Employer's Quarterly Tax Report" that requests information about payroll for the calendar quarter.

The form reminds the employer of the tax rate for that year, and requests payment of the tax on each employee who had not yet reached the $9,000 limit for the current year. It also asks for the total wages paid in the quarter on all employees, even if they have reached the $9,000 limit.