Michigan Employer Payment Coupon Remittance is the process in which employers in Michigan submit their Michigan unemployment insurance taxes. This process involves completing a Michigan Employer Payment Coupon with the appropriate information and submitting it to the Michigan Unemployment Insurance Agency. Employers must complete the coupon with the amount of taxes due, the period for which the taxes are paid, and the employer's account number. Employers can submit the coupon either by mail or electronically. There are two types of Michigan Employer Payment Coupon Remittance: the quarterly coupon and the annual coupon. The quarterly coupon is used to submit taxes for the current quarter, while the annual coupon is used to submit taxes for the previous year.