Michigan § 421.15a Apportioned quarterly payments; interest on contribution obligation not required; failure to make payment.

Michigan Statutes

§ 421.15a — Apportioned quarterly payments; interest on contribution obligation not required; failure to make payment.

Michigan § 421.15a

Ch. 421EMPLOYMENT SECURITY

Act 1 of 1936 (Ex. Sess.)MICHIGAN EMPLOYMENT SECURITY ACT (421.1-421.75)

This text of Michigan § 421.15a (Apportioned quarterly payments; interest on contribution obligation not required; failure to make payment.) is published on Counsel Stack Legal Research, covering Michigan primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mich. Comp. Laws § 421.15a (2026).

Text

MICHIGAN EMPLOYMENT SECURITY ACT (EXCERPT) Act 1 of 1936 (Ex. Sess.) 421.15a Apportioned quarterly payments; interest on contribution obligation not required; failure to make payment. Sec. 15a.

(1)The unemployment agency shall not collect interest on a contribution obligation that an employer pays through apportioned quarterly payments, if the employer meets the requirements of section 13(3) and has remitted the following amounts or more each quarter by the date established for each quarterly filing:

(a)First quarter - 25% of the total obligation incurred in the first quarter.

(b)Second quarter - the obligation incurred in the second quarter plus 25% of the total obligation for the first quarter.

(c)Third quarter - the obligation incurred in the third quarter plus 25% of the total obli

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MICHIGAN EMPLOYMENT SECURITY ACT (EXCERPT) Act 1 of 1936 (Ex. Sess.) 421.15a Apportioned quarterly payments; interest on contribution obligation not required; failure to make payment. Sec. 15a. (1) The unemployment agency shall not collect interest on a contribution obligation that an employer pays through apportioned quarterly payments, if the employer meets the requirements of section 13(3) and has remitted the following amounts or more each quarter by the date established for each quarterly filing: (a) First quarter - 25% of the total obligation incurred in the first quarter. (b) Second quarter - the obligation incurred in the second quarter plus 25% of the total obligation for the first quarter. (c) Third quarter - the obligation incurred in the third quarter plus 25% of the total obligation for the first quarter. (d) Fourth quarter - the obligation incurred in the fourth quarter plus 25% of the total obligation for the first quarter. (2) If an employer fails in any quarter to pay in full, by the due date of the tax payment for that quarter, the percentage of the tax deferred from the first quarter as described in subsection (1), the unemployment agency may collect interest at the rate specified in section 15 on the amount of the deferred tax that is due in that quarter and unpaid.

Legislative History

Add. 2011, Act 269 , Imd. Eff. Dec. 19, 2011 Compiler's Notes: Former MCL 421.15a, which pertained to legal representation of state and commission by attorney general, was repealed by Act 251 of 1951, Imd. Eff. June 17, 1951.