This document outlines the new File Specifications for Wage Reporting to the UA. These specification are meant to replace the 276 byte record format that the UA will be phasing out. Files using this format can only be submitted through the Employer File Submission web site.
Employers who want to submit Wage Detail Reports using this method must follow the specifications and layout given in this document. Employers should review all requirements and specifications in this document before submitting wage detail information electronically.
There must be one Header record preceding each set of Detail records.
Location Field Name Picture Description 1 Record Identifier X(01) "E" 2-8 Employer Number 9(07) UA Account Number. Cannot be all zeros. 9-11 Multi Unit Number 9(03) UA Multi Unit number. May be all zeros. 12-15 Year 9(04) Filing year in CCYY form, where CCYY is the year with century. CCYY must be a valid year such as 2000, 2001, 2002, etc. CCYY cannot be all zeros. 16 Quarter 9(01) Filing calendar quarter: must be 1, 2, 3 or 4. 17-40 Filler X(24) 41-47 Number of Employees 9(07) Number of employees on this 1017, right justified and padded with zeros. This should match the number of Detail Records (Record Identifier="S") that follow this header record. Cannot be negative. May be all zeros. 48-60 Total Wages 9(11)V99 Total amount of wages filed on this 1017, right justified and padded with zeros. This should match the total of the Employee Gross Wages column found in the Detail Records (Record Identifier="S"). Cannot be negative. May be all zeros. 61-72 Filler X(12) UA EMPLOYER ACCOUNT NUMBER (Location 2-11 on "E" Record)
A separate Wage Detail Report must be submitted for each 10-digit UA Employer Account Number. The UA Employer Account Number consists of an assigned seven (7) digit account number plus a three (3) digit multi-unit number. All 10 digits make up the UA Employer Account Number. The multi-unit number is three (3) zeros unless you have requested a multi-unit number greater than 000. All wages paid for the quarter under a single 10-digit UA Employer Account Number must be submitted on one report for the quarter. For instance, all hourly and salary employees, if employed under one 10-digit UA Employer Account Number, must be reported on the same form(s) for the quarter, unless a multi-unit number has been requested.
MULTI-UNIT NUMBER
The UA will create a multi-unit number for each business location or employment type upon the employer’s written request. If an employer wants wage and benefit charge data recorded separately by business location or by employment type (hourly, salary or executive), UA will assign a three-digit multi-unit number. The written request should be sent to:
Unemployment Agency
UI Technical & Data Control Section
Tax System Control Unit
3024 W Grand Boulevard, Suite 12-400
Detroit, Michigan 48202
There may be zero or more detail records after each Header record.
Location Field Name Picture Description 1 Record Identifier X(01) "S" 2-8 Employer Number 9(07) UA Account Number. Cannot be all zeros. 9-11 Multi Unit Number 9(03) UA Multi Unit number. May be all zeros. 12-15 Year 9(04) Filing year in CCYY form, where CCYY is the year with century. CCYY must be a valid year such as 2002, 2003, 2004, etc. CCYY cannot be all zeros. 16 Quarter 9(01) Filing calendar quarter: must be 1, 2, 3 or 4. 17-25 Social Security Number 9(09) Employee's Social Security number (do not zero fill)* 26-32 Filler X(7) 33-48 Employee Last Name X(16) Last name of the employee. 49-60 Employee First Name X(12) First name of the employee. 61 Employee Middle Initial X(01) Middle initial of employee's name. 62-71 Employee Gross Wages 9(08)V99 Total quarterly gross wages for employee, right justified and padded with zeros. Cannot be negative. May be all zeros. 72 Family Status Indicator X(01) "F" if employee is a family member; blank otherwise.
*The Social Security Number identifies the "S" record and must be provided for each employee record in the detail. Zeros must not be entered for an employee’s Social Security Number.SOCIAL SECURITY NUMBER (Location 17-25, "S" Record)
The wage data cannot be processed if the social security number is missing or zero filled. Employers should have the social security number of each individual in their employ. You must provide the social security number for each employee for which you are reporting wages. If the social security number is not available at the time of filing your report, an amended report must be submitted when the social security number becomes available on a Form UA 1019, Amended Wage Detail Report.
A social security number must only be used once per UA 10-digit UA Employer Account Number, per quarter. For example, if an employee works for a business at several different locations during the quarter, and each location has the same multi-unit number, all wages are to be totaled and reported under the 10-digit UA Employer Account Number.
If an employee works for a business at several different locations during the quarter, and each location has a different multi-unit number, wages for each location must be reported under each 10-digit UA Employer Account Number.
GROSS WAGES (Location 62-71, "S" Record)
Wage detail information should be provided for every covered employee to whom wages were paid during the calendar quarter. Do not report wages that were earned but not actually paid during the calendar quarter. Also, do not report wages of an employee whose services are excluded from coverage under Section 43 of the MES Act.
Include wages paid either in cash or in a medium other than cash, such as the cash equivalent of meals furnished on the employer’s premises and the cash equivalent of lodging provided by the employer as a condition of employment. Also included as wages are commissions and bonuses, awards and prizes, severance pay, vacation and holiday pay, sick pay when paid to liquidate a worker’s balance of sick pay at the time of separation from employment, tips actually reported by the worker to the employer and the cash value of a cafeteria plan if the employee has the option under the plan to choose cash.Do not include as wages such payments as:
- profit-sharing,
- sick pay under an employer plan on account of sickness,
- contributions to a retirement plan,
- discounts on purchases from the employer,
- or reimbursements to employees of expenses incurred on behalf of the employer.
When reporting gross wages, enter the total amount of wages paid to each employee during the calendar quarter.
STATUS (Location 72, "S" Record)
This field should contain one of two values; a blank or an "F" for family employment.
Leave blank unless you are a family owned business in which the majority interest is owned by the employee, their spouse, child, or parent (if the employee is under the age of 18 at the time the work is performed). If so, place an "F" in this field. Refer to Sections 46(g) and (h) of the MES Act for more information on family employment.