MI HB5452

Changes requirement language from "where" to "if" for employers liable for unemployment tax payments in lieu of contributions.

Removes specific tax rate percentages (2.7% before 1985 and 5.4% from 1985 onward) and instead references rate adjustments provided in section 19.

Adds new religious exemption provision allowing employers to apply for exemption from electronic filing requirement if electronic filing is incompatible with their religious practice, with exemptions retroactive to January 1, 2015.

Requires employers with religious exemptions to still file reports on department-approved forms within required time intervals, and exemption does not relieve other act requirements.

Clarifies that employers filing quarterly wage reports electronically are not required to file an additional periodic report to disclose contributions under the act.