US DOL – CENTRALIZED UI PILOT PROGRAM UPDATE In October, Thomas & Company reported on the Unemployment Centralization Pilot Program, announced by the US Department of Labor (US DOL). According to the US DOL, the intention is not to pilot initial claims intake or processing but rather serve as a

HAPPY NEW YEAR! Thomas & Company wishes you a Happy New Year! We look forward to what we can accomplish together in the new year! QUARTERLY REPORTS AND FILINGS REMINDER Fourth quarter 2025 reporting for most states will open this week, on Thursday, January 1, 2026. This includes Unemployment Insurance

MICHIGAN – WEEKLY BENEFIT AMOUNT INCREASES IN 2026 In December 2024, Michigan Governor Gretchen Whitmer signed legislation with sweeping updates to Michigan unemployment law, including changes that will continue to impact Michiganders through 2027. Earlier this year, the law increased the maximum weeks of benefits from 20 to 26 and

ALASKA – DISASTER UNEMPLOYMENT ASSISTANCE AVAILABLE, DEADLINE EXTENDED Disaster Unemployment Assistance (DUA) is now available to individuals who were affected by storms in Western Alaska, including Typhoon Halong. As a reminder, DUA is an unemployment insurance benefit made available after a disaster and is only available to individuals who: Have

MICHIGAN – MiUI ROLLOUT POSTPONED The Michigan Department of Labor and Economic Opportunity’s announced yesterday that the rollout of the new MiUI tax functions for employers and TPAs has been delayed and will now launch in early 2026. Additional information, including a dedicated Learning Center, MiUI University, is available on

MICHIGAN – TAXABLE WAGE BASE TO REMAIN THE SAME IN 2026 FOR MOST EMPLOYERS The taxable wage base for employers in good standing will remain the same in 2026, at $9,000 per employee. Employers who do not meet the specified requirements will have a taxable wage base of $9,500 per

NORTH CAROLINA – TAXABLE WAGE BASE INCREASE FOR 2026 The taxable wage base will increase to $34,200 in 2026, a 4.9% increase from $32,600 in 2025. OHIO – NEW FEE ADDED TO UNEMPLOYMENT INSURANCE TAX RATES BEGINS IN 2026 The Ohio Department of Job and Family Services recently announced the

FEDERAL – FEDERAL UNEMPLOYMENT TAX ACT (FUTA) CREDIT REDUCTIONS Federal Unemployment Taxes (FUTA) are paid by employers to fund the administration of the unemployment system at the State Unemployment Workforce agencies, fund a portion of extended benefits during periods of high unemployment, and to provide loans (Title XII Advances) to