HB 6305 Summary

• Amends the Michigan Employment Security Act to change language requiring employer tax and contribution payments from "shall" to "must" throughout Section 13.

• Modifies quarterly wage reporting requirements to replace "having" with "that has" when describing employer thresholds for electronic filing based on employee count as of January 1, 2013.

• Expands the optional quarterly payment apportionment method to all contributing employers (instead of only those with 25 or fewer employees) if they incur 50% or more of their total previous year's contribution obligation in the first quarter.

• Requires the unemployment agency to include a description of the optional quarterly payment method on all forms provided to contributing employers for payment of taxes and contributions.

• Makes minor grammatical corrections throughout the statute, including standardizing verb usage and capitalizing "Social Security."