Frequently Asked Questions
+
Unemployment Insurance Reporting
+
What is the taxable wage base?
The taxable wage base
or taxable wage limit is the amount of wages per employee
that an employer must pay taxes on in a calendar year.
+
How do I figure excess wages?
Excess wages are the portion of wages paid in a quarter which are above the
yearly taxable wage base. This site has a
demonstration
of a business's excess wage calculations for each quarter in a year.
+
Do I use the wages paid by the previous owner of my business when
figuring excess wages?
You may use the wages paid by the previous owner of your business only if the Division
of Employment Secuity determined that you are a successor to the previous owner's
unemployment insurance account. If the Division of Employment Secuity determined
that you are a successor, you should have received an official
determination
letter to this effect.
+
When are the Quarterly Contribution and Wage Reports mailed?
The Division of Employment Secuity mails
"Quarterly Contribution and Wage Reports"
to all employers with established accounts on the fourth last working day of
each calendar quarter.
+
Where do I mail my Quarterly Contribution and Wage Report?
Paper reports should be sent to:
Employers who submit magnetic media reports should send all materials to:
Missouri Division of Employment Security
P.O. Box 888
Jefferson City MO 65102-0888
P.O. Box 888
Jefferson City MO 65102-0888
Employers who submit magnetic media reports should send all materials to:
Missouri Division of Employment Security
P.O. Box 59
Jefferson City MO 65104-0059
P.O. Box 59
Jefferson City MO 65104-0059
+
Whom do I contact for information on reporting wages by magnetic media?
Click here for
magnetic media reporting specifications
.
If you have questions, please contact Diane Nilges at (573) 751-3422.
+
How do I report a probationary worker?
The wages of a
probationary worker
are reportable just like any other
worker. However, certain workers which qualify under the law as
probationary workers may be reported on the
"Quarterly Contribution and Wage Report"
as probationary to protect an employer's account from
benefit charges.
+
Do I have to report family members?
For a sole proprietor, partner, or member of a limited liability company which is
classified as a sole ownership or partnership, some family members may not be reportable
for state unemployment tax. The family exemption does not apply to the family of
the officers or stockholders of a corporation. Wages may not be reportable if the
worker is the sole proprietor/partner/member's:
- Parent
- Spouse
- Son or daughter under the age of 21 (natural, adopted, stepchild or foster child)
+
Is a cafeteria plan reportable and taxable?
Contributions to a cafeteria plan paid by an employee and/or employer for qualified
benefits are not reportable if such payment would not be wages for Federal Unemployment
Tax. These qualified benefits can be payments to an accident and health plan, group
term life insurance premiums and dependent care assistance benefits up to the limits
set by the Federal Unemployment Tax Act.
+
I didn't pay wages this quarter. Do I have to file a Quarterly Contribution
and Wage Report anyway?
If you have an active account and have sold your business, closed your business
or will operate without employees for the foreseeable future, you need to file a
Report on Change of Business Operations
(this form is included with your Quarterly Contribution and Wage Report).
The Division of Employment Secuity may need to close your account or, if you have sold your business,
may need to transfer it to the new owner.
If you have an active account and will have employees in the future, you must file a Quarterly Contribution and Wage Report each quarter, even if you paid no wages in the quarter. Failure to file may cause the Division of Employment Secuity to assess you for estimated wage amounts and may cause you to receive a penalty. You can submit all information online through the Division of Employment Secuity's Internet reporting system, USTAR. If you have ceased employment, select Account Changes/Employment or Ownership Change. A "No Payroll" quarterly report can be submitted by selecting Report Center/File.
If you have an active account and will have employees in the future, you must file a Quarterly Contribution and Wage Report each quarter, even if you paid no wages in the quarter. Failure to file may cause the Division of Employment Secuity to assess you for estimated wage amounts and may cause you to receive a penalty. You can submit all information online through the Division of Employment Secuity's Internet reporting system, USTAR. If you have ceased employment, select Account Changes/Employment or Ownership Change. A "No Payroll" quarterly report can be submitted by selecting Report Center/File.
+
How do I adjust wages that I reported previously?
To adjust previously reported amounts, you can file an adjustment request by paper
or online.
- The Contribution and Wage Adjustment Report (MODES-4A) is used to adjust the amounts or data for individual workers and the overall quarterly totals (total wages, excess wages, taxable wages, tax). You may download the form here or order the form by calling (573) 751-3329.
- File an adjustment request online through the Division of Employment Secuity's Internet reporting system, USTAR. Registered users may select the Amend option under the Report Center tab.
+
How do I report workers who work in more than one state?
You may have to report different workers to different states, but you always report
all the quarterly wages of an individual worker to a single state.
Click here for a discussion of
where a multi-state worker should be reported
.