Unemployment Insurance The Missouri Division of Employment Security is the state agency responsible for the administration of the unemployment insurance benefit and tax program.
The term "liable employer" refers to an employing unit that has become liable to cover workers for unemployment insurance benefits and to pay unemployment taxes on the workers' wages. Each liable employer is required to file a quarterly contribution and wage report. This report must show the worker's name, social security number and the amount of wages paid to each wage earner during a calendar quarter. Work separation dates and the beginning and ending dates of probationary employment should be included in the wage detail. The report is also used to summarize total and taxable wages paid during the calendar quarter and to compute the amount of contributions due on the taxable wage total. Complete instructions for preparation of this report are furnished with the report. Contribution and wage report forms are furnished by the Division of Employment Security and are mailed to all established employers near the end of each calendar quarter. These reports should be filed and contributions paid during the month following the end of each calendar quarter. No part of the contributions due can be deducted from a worker's pay.
Interest: Interest accrues at a variable rate, as established by the Internal Revenue Service, on contributions that are due and unpaid after each quarterly due date.
Assessment: Failure to file contribution and wage reports or pay tax when due could result in an assessment against the employer. A certificate of assessment will be filed in the circuit court where the employer resides or has assets. Once filed, it has the effect of a judgment upon any real or personal property of the employer.
Penalty: Failure to file contribution and wage reports when due could result in a penalty. A penalty of 10% of the contributions due or $100.00 whichever is greater is charged for each quarterly contribution and wage report not filed within the month following the due date. This penalty is imposed each month or fraction of a month the report is not filed. The maximum penalty per quarter is 20% of the contributions due or $200.00, whichever is greater. The law also provides for a 25% penalty if fraud or evasion is discovered.
Audits: All employing units in Missouri are subject to having their records examined by an authorized representative of the Division of Employment Security. Audits of employers' records are conducted periodically to ascertain proper reporting of workers and wages. Failure or refusal by an employer or employing unit to make records available may result in the issuance of a subpoena to compel production of books and records.
For more information regarding tax liability and/or unemployment insurance benefits, contact the Division of Employment Security, P.O. Box 59, Jefferson City, MO 65104-0059; phone (573) 751-3215; Email: esemptax@dolir.mo.gov
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