For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.

MICHIGAN EMPLOYMENT SECURITY ACT

MCL ch. 421, subtit. Act 1 of 1936 (Ex. Sess.)
in effect

MCL 421.1 Michigan employment security act; short title.

MCL 421.2 Declaration of public policy; findings.

MCL 421.3 Unemployment insurance agency; policies; definitions.

MCL 421.3a Repealed. 2024, Act 240, Eff. Apr. 2, 2025.

MCL 421.3b Repealed. 2002, Act 192, Imd. Eff. Apr. 26, 2002.

MCL 421.4 Rules; availability to public on request.

MCL 421.4a Repealed. 2024, Act 240, Eff. Apr. 2, 2025.

MCL 421.5 Unemployment insurance agency; director; duties; annual salary; employees and assistants; delegation of authority; compensation and expenses.

MCL 421.5a Advocacy assistance services; program.

MCL 421.5b Unemployment insurance agency; director; appointment by governor.

MCL 421.6 Repealed. 2024, Act 240, Eff. Apr. 2, 2025.

MCL 421.6a Unemployment insurance agency; writings subject to certain acts; record retention requirements; admissibility of reproduction as evidence.

MCL 421.6b Repealed. 2024, Act 240, Eff. Apr. 2, 2025.

MCL 421.8 Legislative purpose; annual review of maximum weekly benefit rates; comparison of consumers' price index; determining percentage of increase or decrease; report.

MCL 421.9 Unemployment insurance agency; subpoenas, issuance; enforcement; immunity.

MCL 421.10 Administration fund; contingent fund.

MCL 421.10a Obligation trust fund; creation; receipt and deposit of money or other assets; investment; money remaining in fund; administrator; expenditures; purpose.

MCL 421.11 Unemployment agency; cooperation with federal agency; reports; compliance with federal regulations; "social security act" defined; disclosure of information; reciprocal agreements.

MCL 421.11a Privilege; waiver.

MCL 421.12 Acceptance of Wagner-Peyser act.

MCL 421.12a Employment security; community work or training program; employee benefits.

MCL 421.13 Contributions of employer; rate; obligation assessment payment; computation and payment; reports; quarterly wage report; apportioned payments; optional payment method; "eligible contributing employer" defined.

MCL 421.13a Contributions of nonprofit organizations; reimbursement payments in lieu of contributions; “nonprofit organization” defined; notice of election to become reimbursing employer; surety bond, irrevocable letter of credit, or other security; applicability of subsection (4).

MCL 421.13b Liability of nonprofit organization for reimbursement payments in lieu of contributions; termination of status as reimbursing employer; notice of termination; election to become reimbursing employer; notice of election; termination of election; extension of time; determination of status as employer.

MCL 421.13c Payments by nonprofit organization to commission; computation; statement of charges; past due reimbursement payments.

MCL 421.13d Delinquency of nonprofit organization in making reimbursement payments; termination of election; surety bond, irrevocable letter of credit, or other security.

MCL 421.13e Group account for sharing cost of benefits; joint application; approval; notice; duration; termination; adding employer to or removing employer from group account; liability for benefit charges; effective date and application of amendatory provision.

MCL 421.13f Reimbursement by nonprofit organization of benefits paid; charging benefits paid to rating account of nonprofit organization.

MCL 421.13g Reimbursement payments by state in lieu of contributions; amount, time, and manner of payments; separate accounts; funds to which reimbursement payments charged; liability for reimbursement payments; election to be reimbursing employer; reimbursement of benefits; charging benefits to experience account; past due reimbursement payments.

MCL 421.13h Provisions applicable to reimbursement payments in lieu of contributions and reimbursing employers.

MCL 421.13i Governmental entity as reimbursing employer or contributing employer; election; notice; termination of election; liability for reimbursement payments; notice terminating status; extension of period for filing notice of election; determination of status as employer, effective date of election, and termination of prior election.

MCL 421.13j Repealed. 1977, Act 277, Eff. Jan. 1, 1978.

MCL 421.13k Payment by governmental entity of regular benefits plus extended benefits and training benefits; ascertainment of amount; statement of charges; reimbursement of fund; past due reimbursement payments; liability for and payment of contributions; delinquency; termination of election; reimbursement of benefits; charging benefits to experience account.

MCL 421.13l Indian tribe or tribal unit as employer; requirements.

MCL 421.13m Professional employer organization; determination of status as liable employer; reporting of wages and payment of unemployment contributions; requirements; act or omission occurring before January 1, 2011; "professional employer organization" defined.

MCL 421.14 Employing unit as employer and services as employment; determinations; notice; review and redetermination; collection of contributions; retroactive determination; introduction of determination, redetermination, or decision in proceeding involving claim for benefits.

MCL 421.15 Delinquent contributions.

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

MCL 421.15b Repealed. 1951, Act 251, Imd. Eff. June 17, 1951.

MCL 421.16 Adjustment or refund of contributions or interest.

MCL 421.17 Nonchargeable benefits account; experience account; pooling of contributions; credits; exception during COVID-19 pandemic only.

MCL 421.18 Definitions.

MCL 421.19 Contribution rate of contributing employer; determination; reserve fund balance of reorganized employer; distressed employer; irrevocability of excess payments to experience account.

MCL 421.19a Solvency tax; determination; payment; deferral; appropriation; repayment; payment of amounts obtained into contingent fund; crediting amounts to employers' experience accounts; past due payments; interest and penalties; adjustments and refunds; appeals; qualification for federal interest relief provisions and federal unemployment tax credits; forgiveness or postponement of interest.

MCL 421.20 Charging benefits against employer's account; benefits improperly paid; basis; failure of employer to provide information; determination; appeal; separate determination of amount and duration of benefits; charge to base period employer; "separating employer" defined; limitation on charges for regular benefits; training benefits and extended benefits; notice of charges; listing; spouse as full-time member of United States Armed Forces; definitions.

MCL 421.20a Benefits paid under protest or appeal; charge to suspense account; transfer to rating account or solvency account.

MCL 421.21 Copies or listings of benefit checks charged against employer's account; copies as final determination; statement of total benefits charged against rating account; notice to employer of contribution rate; finality of statement or determination; extension; review and redetermination; appeal; hearing; adjustment of contribution.

MCL 421.21a Allocation of benefit charges and contributions attributable to service performed under CETA-PSE.

MCL 421.21b Seamen on American vessel on Great Lakes; benefits; seamen, definition.

MCL 421.22 Transfer of business.

MCL 421.22a Transfer of operations from another state to this state; conditions to being deemed qualified employer; withdrawing request for application of section; furnishing information to commission; wages, contributions, and benefits deemed paid in this state; accounts.

MCL 421.22b Transferring trade or business with intent to reduce contribution rate or reimbursement payments.

MCL 421.23 Coverage of employer; period.

MCL 421.24 Cessation of employing unit as employer subject to act; termination of coverage; rescission of determination.

MCL 421.25 Election that services be deemed employment subject to act; request for termination of coverage; termination of election.

MCL 421.26 Unemployment compensation fund.

MCL 421.26a Issuance of notes, bonds, financial instruments, or other evidences of indebtedness; use of proceeds; payment of unemployment obligation assessment; rate; collection; additional special subaccounts; agreements; definitions.

MCL 421.26b Repealed. 1951, Act 251, Imd. Eff. June 17, 1951.

MCL 421.27 Payment of benefits; extension of benefits subject to appropriation.

MCL 421.27a Payment of benefits for certain periods of unemployment; amount; conditions; eligibility; limitation.

MCL 421.27b Deducting and withholding income tax from unemployment benefits.

MCL 421.27c Noncharging employer account; monetary redetermination; conditions.

MCL 421.27n Repealed. 1965, Act 281, Eff. Sept. 5, 1965.

MCL 421.28 Eligibility to receive benefits; conditions; waiver extension for extended layoff in 2021.

MCL 421.28a Preservation of unused credit weeks or benefit entitlement during period of continuous involuntary disability; request; written statement from physician; copies; extension of benefit year; payment of benefits; “continuous disability” defined; inability to establish benefit year; cessation of entitlement to benefits; applicability; dissemination of information to interested parties; date of request.

MCL 421.28b Definitions; MCL 421.28c to 421.28m.

MCL 421.28c Shared-work plan; application; requirements; manner; contents; approval of more than 1 plan.

MCL 421.28d Shared-work plan; approval by unemployment insurance agency; requirements; reduction percentage.

MCL 421.28e Shared-work plan; approval or disapproval by unemployment agency.

MCL 421.28f Shared-work plan; effective period.

MCL 421.28g Compensation.

MCL 421.28h Schedule; filing compensation claims; benefits; funding of benefits.

MCL 421.28i Modification of shared-work plan.

MCL 421.28j Termination of shared-work plan; good cause.

MCL 421.28k Authority of unemployment agency to approve, disapprove, modify, or terminate shared-work plan.

MCL 421.28l Report.

MCL 421.28m Effect of approval or disapproval by federal government.

MCL 421.29 Disqualification from benefits; exception during COVID-19 pandemic.

MCL 421.29a Disqualification from benefits; exception for domestic violence; documentation; definitions.

MCL 421.29m Repealed. 1965, Act 281, Eff. Sept. 5, 1965.

MCL 421.30 Benefits inalienable.

MCL 421.31 Waiver of rights; limitation of fees.

MCL 421.32 Claims for benefits; examination; determination; notice.

MCL 421.32a Review of determination; redetermination; notice; reconsideration; applicability of redetermination, disqualification, or ineligibility to compensable period; finality of redetermination; additional transfer provisions; finding of fraud; change in mailing address; appeal for hearing on redetermination.

MCL 421.32b Internet site; establishment; access; purpose; protest or appeal.

MCL 421.32c Reconsideration of claims filed after March 15, 2020; prohibited solely on applicability of executive order.

MCL 421.32d Unemployment agency; hiring new employees; limitation.

MCL 421.33 Assignment to administrative law judge; appeals and transferred matters; consolidation of cases; procedure for appeal to Michigan compensation appellate commission.

MCL 421.34 Appeal to Michigan compensation appellate commission from findings of fact and decision or from denial of motion for rehearing or reopening.

MCL 421.35 Repealed. 2011, Act 269, Imd. Eff. Dec. 19, 2011.

MCL 421.37 Fees for subpoenaed witnesses; fees and expenses of proceedings; issuance of subpoena.

MCL 421.38 Review by circuit court; direct appeal of order or decision of administrative law judge; unemployment agency as party; manner of appeal.

MCL 421.39 Employment security act; definitions.

MCL 421.40 “Employing unit” defined.

MCL 421.41 “Employer” defined.

MCL 421.41a Repealed. 1951, Act 251, Imd. Eff. June 17, 1951.

MCL 421.42 “Employment” defined.

MCL 421.42a Coverage of services; determination; penalties and interests.

MCL 421.43 Services excluded from term "employment."

MCL 421.44 “Remuneration” and “wages” defined.

MCL 421.44a “Previously uncovered services” defined; wages to include remuneration for previously uncovered services; limitation on use of remuneration and on charging of benefits; claims to which section applicable; retroactive claims; remuneration for previously uncovered services; identification and notification of individuals entitled to benefits; charging certain amounts of benefits to state only; reimbursement of commission.

MCL 421.45 Base periods; definition.

MCL 421.46 “Benefit year” defined; conditions; rights of claimant.

MCL 421.46a Establishment of benefit year where individual unable to establish benefit year under MCL 421.46; conditions; calculation of average weekly wage; charge to employers; extended benefits; claim.

MCL 421.47 Calendar quarter; definition.

MCL 421.48 "Unemployed" explained; amounts considered wages or remuneration; leave of absence; elected layoff; COVID-19 absence.

MCL 421.48a Transmission or receipt by mail.

MCL 421.49 Last day of protest or appeal period falling on Saturday, Sunday, or legal holiday; running of statutory periods.

MCL 421.50 “Week" defined.

MCL 421.50a “Governmental entity” defined.

MCL 421.51 “Benefits” and “average weekly wage” defined.

MCL 421.51a Repealed. 1951, Act 251, Imd. Eff. June 17, 1951.

MCL 421.52 State; definition.

MCL 421.53 “Hospital,”“institution of higher education,” and “educational institution other than institution of higher education,” defined.

MCL 421.54 Sanctions; penalties.

MCL 421.54a Requiring individual to make false statement or representation regarding benefit or other payment as condition of employment; remedies; applicability; disposition of amounts recovered; effective date of section.

MCL 421.54b Conspiracy; applicability; penalties; disposition of amounts recovered; effective date of section.

MCL 421.54c Embezzlement; penalties; applicability; disposition of amounts recovered; effective date of section.

MCL 421.54f Report of fraudulent claim; contents; submission of affidavit by affected individual; duties of unemployment agency; appeal of determination; determination of identity theft; credit to employer's account; misrepresentation; affected individual as interested party; definitions.

MCL 421.54g Report regarding claims submitted by impostors; contents; definitions.

MCL 421.54h Appointment of individual to perform certain activities; "impostor" defined.

MCL 421.55 Catchline headings of section not part of act.

MCL 421.56 American vessel, American aircraft; definitions.

MCL 421.57 Amendment or repeal of act.

MCL 421.58 Suspension of provisions.

MCL 421.59 Repeal.

MCL 421.60 Advance from federal fund; repayment.

MCL 421.60a Protection of deaf.

MCL 421.61 Repealed. 1951, Act 251, Imd. Eff. June 17, 1951.

MCL 421.62 Recovery of improperly paid benefits.

MCL 421.63 Repealed. 1971, Act 231, Imd. Eff. Jan. 3, 1972.

MCL 421.64 Payment of extended benefits.

MCL 421.65 Effective dates of Act 231 of 1971; recomputation of benefits.

MCL 421.66 Effective dates of Act 104 of 1974; recomputation of benefits.

MCL 421.67 Effective dates of Act 110 of 1975; recomputation of weekly benefit rate and maximum amount of benefits; supplemental benefits.

MCL 421.67a Repealed. 1996, Act 535, Imd. Eff. Jan. 13, 1997.

MCL 421.67b Annual report to legislature; validating representations made by employer to legislature.

MCL 421.68 Repealed. 1982, Act 535, Eff. Jan. 2, 1983.

MCL 421.70 Effective date of Act 358 of 1980; recomputation of weekly benefit rate and maximum amount of benefits; supplemental benefits.

MCL 421.71 Effective dates of Act 535 of 1982.

MCL 421.72 Effective date of Act 164 of 1983.

MCL 421.73 Rounding benefits to next lower full dollar.

MCL 421.75 Conversion date to wage record system; effective date; report.

Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/documents/mcl/Chapter%20421.xmlFetched: 10/20/2026