Mo. Rev. Stat. § 288.010 Title of law.
288.010. Title of law. — This chapter shall be known and may be cited as the "Missouri Employment Security Law".
(L. 1951 p. 564)
Mo. Rev. Stat. ch. 288
Mo. Rev. Stat. ch. 288
in effectMo. Rev. Stat. § 288.020 Public policy declared - construction of law.
288.020. Public policy declared — construction of law. — 1. As a guide to the interpretation and application of this law, the public policy of this state is declared to be as follows: Economic insecurity due to unemployment is a serious menace to health, morals, and welfare of the people of this state resulting in a public calamity. The legislature, therefore, declares that in its considered judgment the public good and the general welfare of the citizens of this state require the enactment of this measure, under the police powers of the state, for compulsory setting aside of unemployment reserves to be used for the benefit of persons unemployed through no fault of their own.
2. This law shall be liberally construed to accomplish its purpose to promote employment security both by increasing opportunities for jobs through the maintenance of a system of public employment offices and by providing for the payment of compensation to individuals in respect to their unemployment.
(L. 1951 p. 564) CROSS REFERENCE: Division of motor carrier and railroad safety abolished, duties and functions transferred to highways and transportation commission and department of transportation, 226.008 (1964) As used in this section "fault" is not limited to conduct of the employee which is blameworthy or worthy of censure but means also failure of volition. Neely v. Industrial Comm. of Mo., Div. of Employment Security (A.), 379 S.W.2d 201. (1977) Change in sick leave policy, rescheduling of working hours and change of wage payment dates was not "good cause" for voluntary termination of employment by claimant. Belle State Bank v. Industrial Commission Division of Employment Security (A.), 547 S.W.2d 841.
Mo. Rev. Stat. § 288.030 Definitions - calculation of Missouri average annual wage.
288.030. Definitions — calculation of Missouri average annual wage. — 1. As used in this chapter, unless the context clearly requires otherwise, the following terms mean:
(1) "Appeals tribunal" , a referee or a body consisting of three referees appointed to conduct hearings and make decisions on appeals from administrative determinations, petitions for reassessment, and claims referred pursuant to subsection 2 of section 288.070 ;
(2) "Base period" , the first four of the last five completed calendar quarters immediately preceding the first day of an individual's benefit year;
(3) "Benefit year" , the one-year period beginning with the first day of the first week with respect to which an insured worker first files an initial claim for determination of such worker's insured status, and thereafter the one-year period beginning with the first day of the first week with respect to which the individual, providing the individual is then an insured worker, next files such an initial claim after the end of the individual's last preceding benefit year;
(4) "Benefits" , the money payments payable to an insured worker, as provided in this chapter, with respect to such insured worker's unemployment;
(5) "Calendar quarter" , the period of three consecutive calendar months ending on March thirty-first, June thirtieth, September thirtieth, or December thirty-first;
(6) "Claimant" , an individual who has filed an initial claim for determination of such individual's status as an insured worker, a notice of unemployment, a certification for waiting week credit, or a claim for benefits;
(7) "Commission" , the labor and industrial relations commission of Missouri;
(8) "Common paymaster" , two or more related corporations in which one of the corporations has been designated to disburse remuneration to concurrently employed individuals of any of the related corporations;
(9) "Contributions" , the money payments to the unemployment compensation fund required by this chapter, exclusive of interest and penalties;
(10) "Decision" , a ruling made by an appeals tribunal or the commission after a hearing;
(11) "Deputy" , a representative of the division designated to make investigations and administrative determinations on claims or matters of employer liability or to perform related work;
(12) "Determination" , any administrative ruling made by the division without a hearing;
(13) "Director" , the administrative head of the division of employment security;
(14) "Division" , the division of employment security which administers this chapter;
(15) "Employing unit" , any individual, organization, partnership, corporation, common paymaster, or other legal entity, including the legal representatives thereof, which has or, subsequent to June 17, 1937, had in its employ one or more individuals performing services for it within this state. All individuals performing services within this state for any employing unit which maintains two or more separate establishments within this state shall be deemed to be employed by a single employing unit for all the purposes of this chapter. Each individual engaged to perform or to assist in performing the work of any person in the service of an employing unit shall be deemed to be engaged by such employing unit for all the purposes of this chapter, whether such individual was engaged or paid directly by such employing unit or by such person, provided the employing unit had actual or constructive knowledge of the work;
(16) "Employment office" , a free public employment office operated by this or any other state as a part of a state controlled system of public employment offices including any location designated by the state as being a part of the one-stop career system;
(17) "Equipment" , a motor vehicle, straight truck, tractor, semitrailer, full trailer, any combination of these and any other type of equipment used by authorized carriers in the transportation of property for hire;
(18) "Fund" , the unemployment compensation fund established by this chapter;
(19) "Governmental entity" , the state, any political subdivision thereof, any instrumentality of any one or more of the foregoing which is wholly owned by this state and one or more other states or political subdivisions and any instrumentality of this state or any political subdivision thereof and one or more other states or political subdivisions;
(20) "Initial claim" , an application, in a form prescribed by the division, made by an individual for the determination of the individual's status as an insured worker;
(21) "Insured work" , employment in the service of an employer;
(22) (a) As to initial claims filed after December 31, 1990, "insured worker" , a worker who has been paid wages for insured work in the amount of one thousand dollars or more in at least one calendar quarter of such worker's base period and total wages in the worker's base period equal to at least one and one-half times the insured wages in that calendar quarter of the base period in which the worker's insured wages were the highest, or in the alternative, a worker who has been paid wages in at least two calendar quarters of such worker's base period and whose total base period wages are at least one and one-half times the maximum taxable wage base, taxable to any one employer, in accordance with subsection 2 of section 288.036 . For the purposes of this definition , "wages" shall be considered as wage credits with respect to any benefit year, only if such benefit year begins subsequent to the date on which the employing unit by which such wages were paid has become an employer;
(b) As to initial claims filed after December 31, 2004, wages for insured work in the amount of one thousand two hundred dollars or more, after December 31, 2005, one thousand three hundred dollars or more, after December 31, 2006, one thousand four hundred dollars or more, after December 31, 2007, one thousand five hundred dollars or more in at least one calendar quarter of such worker's base period and total wages in the worker's base period equal to at least one and one-half times the insured wages in that calendar quarter of the base period in which the worker's insured wages were the highest, or in the alternative, a worker who has been paid wages in at least two calendar quarters of such worker's base period and whose total base period wages are at least one and one-half times the maximum taxable wage base, taxable to any one employer, in accordance with subsection 2 of section 288.036 ;
(23) "Misconduct" , only as the term is used in this chapter, conduct or failure to act in a manner that is connected with work, regardless of whether such conduct or failure to act occurs at the workplace or during work hours, which shall include:
(a) Conduct or a failure to act demonstrating knowing disregard of the employer's interest or a knowing violation of the standards which the employer expects of his or her employee;
(b) Conduct or a failure to act demonstrating carelessness or negligence in such degree or recurrence as to manifest culpability, wrongful intent, or a knowing disregard of the employer's interest or of the employee's duties and obligations to the employer;
(c) A violation of an employer's no-call, no-show policy; chronic absenteeism or tardiness in violation of a known policy of the employer; or two or more unapproved absences following a written reprimand or warning relating to an unapproved absence unless such absences are protected by law;
(d) A knowing violation of a state standard or regulation by an employee of an employer licensed or certified by the state, which would cause the employer to be sanctioned or have its license or certification suspended or revoked; or
(e) A violation of an employer's rule, unless the employee can demonstrate that:
a. He or she did not know, and could not reasonably know, of the rule's requirements;
b. The rule is not lawful; or
c. The rule is not fairly or consistently enforced;
(24) "Referee" , a representative of the division designated to serve on an appeals tribunal;
(25) "State" includes, in addition to the states of the United States of America, the District of Columbia, Puerto Rico, the Virgin Islands, and the Dominion of Canada;
(26) "Temporary employee" , an employee assigned to work for the clients of a temporary help firm;
(27) "Temporary help firm" , a firm that hires its own employees and assigns them to clients to support or supplement the clients' workforce in work situations such as employee absences, temporary skill shortages, seasonal workloads, and special assignments and projects;
(28) (a) An individual shall be deemed "totally unemployed" in any week during which the individual performs no services and with respect to which no wages are payable to such individual;
(b) a. An individual shall be deemed "partially unemployed" in any week of less than full-time work if the wages payable to such individual for such week do not equal or exceed the individual's weekly benefit amount plus twenty dollars;
b. Effective for calendar year 2007 and each year thereafter, an individual shall be deemed "partially unemployed" in any week of less than full-time work if the wages payable to such individual for such week do not equal or exceed the individual's weekly benefit amount plus twenty dollars or twenty percent of his or her weekly benefit amount, whichever is greater;
(c) An individual's "week of unemployment" shall begin the first day of the calendar week in which the individual registers at an employment office except that, if for good cause the individual's registration is delayed, the week of unemployment shall begin the first day of the calendar week in which the individual would have otherwise registered. The requirement of registration may by regulation be postponed or eliminated in respect to claims for partial unemployment or may by regulation be postponed in case of a mass layoff due to a temporary cessation of work;
(29) "Waiting week" , the first week of unemployment for which a claim is allowed in a benefit year or if no waiting week has occurred in a benefit year in effect on the effective date of a shared work plan, the first week of participation in a shared work unemployment compensation program pursuant to section 288.500 .
2. The Missouri average annual wage shall be computed as of June thirtieth of each year, and shall be applicable to the following calendar year. The Missouri average annual wage shall be calculated by dividing the total wages reported as paid for insured work in the preceding calendar year by the average of mid-month employment reported by employers for the same calendar year. The Missouri average weekly wage shall be computed by dividing the Missouri average annual wage as computed in this subsection by fifty-two.
(L. 1951 p. 564, A.L. 1957 p. 531 §§ 288.031, 288.033, 288.035, 288.037, A.L. 1959 H.B. 331, A.L. 1965 p. 420, A.L. 1972 H.B. 1017, A.L. 1974 S.B. 452, A.L. 1975 S.B. 325, A.L. 1977 H.B. 707, A.L. 1979 S.B. 477, A.L. 1984 H.B. 1251 & 1549, A.L. 1986 H.B. 1572, A.L. 1987 S.B. 153, A.L. 1988 H.B. 1485, A.L. 1995 H.B. 300 & 95, A.L. 1996 H.B. 1368, A.L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456, A.L. 2014 S.B. 510) (1972) Where two-week "vacation" without pay was not brought about by employees' choice or volition, or because of their fault or incompetence, but was caused by decision of employer to annually shut down plant for maintenance, employees were totally but only temporarily unemployed and qualified for benefits under the statute. Western Electric Company v. Industrial Commission (A.), 489 S.W.2d 475. (2014) Employee's disregard of standards of behavior that an employer has a right to expect, such as falsification of a doctor's return-to-work certificate, need not be "misconduct" in determining eligibility for unemployment compensation. Seck v. Department of Transportation, 434 S.W.3d 74 (Mo.banc). (2016) Whether an employee's physical actions towards a co-worker constitute misconduct require review of the totality of facts and circumstances of the incident and the context in which it occurred. Stahl v. Hank's Cheesecakes, LLC, 489 S.W.3d 338 (Mo.App.E.D.).
Mo. Rev. Stat. § 288.032 Employer defined, exceptions.
456.11-1103. Severability clause. — 1. After December 31, 1977, "employer" means:
(1) Any employing unit which in any calendar quarter in either the current or preceding calendar year paid for service in employment wages of one thousand five hundred dollars or more except that for the purposes of this definition, wages paid for "agricultural labor" as defined in paragraph (a) of subdivision (1) of subsection 12 of section 288.034 and for "domestic services" as defined in subdivisions (2) and (13) of subsection 12 of section 288.034 shall not be considered;
(2) Any employing unit which for some portion of a day in each of twenty different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one individual (irrespective of whether the same individual was in employment in each such day); except that for the purposes of this definition, services performed in "agricultural labor" as defined in paragraph (a) of subdivision (1) of subsection 12 of section 288.034 and in "domestic services" as defined in subdivisions (2) and (13) of subsection 12 of section 288.034 shall not be considered;
(3) Any governmental entity for which service in employment as defined in subsection 7 of section 288.034 is performed;
(4) Any employing unit for which service in employment as defined in subsection 8 of section 288.034 is performed during the current or preceding calendar year;
(5) Any employing unit for which service in employment as defined in paragraph (b) of subdivision (1) of subsection 12 of section 288.034 is performed during the current or preceding calendar year;
(6) Any employing unit for which service in employment as defined in subsection 13 of section 288.034 is performed during the current or preceding calendar year;
(7) Any individual, type of organization or employing unit which has been determined to be a successor pursuant to section 288.110 ;
(8) Any individual, type of organization or employing unit which has elected to become subject to this law pursuant to subdivision (1) of subsection 3 of section 288.080 ;
(9) Any individual, type of organization or employing unit which, having become an employer, has not pursuant to section 288.080 ceased to be an employer;
(10) Any employing unit subject to the Federal Unemployment Tax Act or which, as a condition for approval of this law for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required, pursuant to such act, to be an employer pursuant to this law.
2. (1) Notwithstanding any other provisions of this law, any employer, individual, organization, partnership, corporation, other legal entity or employing unit that meets the definition of lessor employing unit, as defined in subdivision (5) of this subsection, shall be liable for contributions on wages paid by the lessor employing unit to individuals performing services for client lessees of the lessor employing unit. Unless the lessor employing unit has timely complied with the provisions of subdivision (3) of this subsection, any employer, individual, organization, partnership, corporation, other legal entity or employing unit which is leasing individuals from any lessor employing unit shall be jointly and severally liable for any unpaid contributions, interest and penalties due pursuant to this law from any lessor employing unit attributable to wages for services performed for the client lessee entity by individuals leased to the client lessee entity, and the lessor employing unit shall keep separate records and submit separate quarterly contribution and wage reports for each of its client lessee entities. Delinquent contributions, interest and penalties shall be collected in accordance with the provisions of this chapter.
(2) Notwithstanding the provisions of subdivision (1) of this subsection, any governmental entity or nonprofit organization that meets the definition of lessor employing unit, as defined in subdivision (5) of this subsection, and has elected to become liable for payments in lieu of contributions as provided in subsection 3 of section 288.090 , shall pay the division payments in lieu of contributions, interest, penalties and surcharges in accordance with section 288.090 on benefits paid to individuals performing services for the client lessees of the lessor employing unit. If the lessor employing unit has not timely complied with the provisions of subdivision (3) of this subsection, any client lessees with services attributable to and performed for the client lessees shall be jointly and severally liable for any unpaid payments in lieu of contributions, interest, penalties and surcharges due pursuant to this law. The lessor employing unit shall keep separate records and submit separate quarterly contribution and wage reports for each of its client lessees. Delinquent payments in lieu of contributions, interest, penalties and surcharges shall be collected in accordance with subsection 3 of section 288.090 . The election to be liable for payments in lieu of contributions made by a governmental entity or nonprofit organization meeting the definition of lessor employing unit may be terminated by the division in accordance with subsection 3 of section 288.090 .
(3) In order to relieve a client lessees from joint and several liability and the separate reporting requirements imposed pursuant to this subsection, any lessor employing unit may post and maintain a surety bond issued by a corporate surety authorized to do business in Missouri in an amount equivalent to the contributions or payments in lieu of contributions for which the lessor employing unit was liable in the last calendar year in which he or she accrued contributions or payments in lieu of contributions, or one hundred thousand dollars, whichever amount is the greater, to ensure prompt payment of contributions or payments in lieu of contributions, interest, penalties and surcharges for which the lessor employing unit may be, or becomes, liable pursuant to this law. In lieu of a surety bond, the lessor employing unit may deposit in a depository designated by the director, securities with marketable value equivalent to the amount required for a surety bond. The securities so deposited shall include authorization to the director to sell any securities in an amount sufficient to pay any contributions or payments in lieu of contributions, interest, penalties and surcharges which the lessor employing unit fails to promptly pay when due. In lieu of a surety bond or securities as described in this subdivision, any lessor employing unit may provide the director with an irrevocable letter of credit, as defined in section 409.5-103 * , issued by any state or federally chartered financial institution, in an amount equivalent to the amount required for a surety bond as described in this subdivision. In lieu of a surety bond, securities or an irrevocable letter of credit, a lessor employing unit may obtain a certificate of deposit issued by any state or federally chartered financial institution, in an amount equivalent to the amount required for a surety bond as described in this subdivision. The certificate of deposit shall be pledged to the director until release by the director. As used in this subdivision, the term "certificate of deposit" means a certificate representing any deposit of funds in a state or federally chartered financial institution for a specified period of time which earns interest at a fixed or variable rate, where such funds cannot be withdrawn prior to a specified time without forfeiture of some or all of the earned interest.
(4) Any lessor employing unit which is currently engaged in the business of leasing individuals to client lessees shall comply with the provisions of subdivision (3) of this subsection by September 28, 1992. Lessor employing units not currently engaged in the business of leasing individuals to client lessees shall comply with subdivision (3) of this subsection before entering into a written lease agreement with client lessees.
(5) As used in this subsection, the term "lessor employing unit" means an independently established business entity, governmental entity as defined in subsection 1 of section 288.030 or nonprofit organization as defined in subsection 3 of section 288.090 which, pursuant to a written lease agreement between the lessor employing unit and the client lessees, engages in the business of providing individuals to any other employer, individual, organization, partnership, corporation, other legal entity or employing unit referred to in this subsection as a client lessee.
(6) The provisions of this subsection shall not be applicable to private employment agencies who provide their employees to employers on a temporary help basis provided the private employment agencies are liable as employers for the payment of contributions on wages paid to temporary workers so employed.
3. After September 30, 1986, notwithstanding any provision of section 288.034 , for the purpose of this law, in no event shall a for-hire motor carrier as regulated by the Missouri division of motor carrier and railroad safety or whose operations are confined to a commercial zone be determined to be the employer of a lessor as defined in 49 CFR Section 376.2(f), or of a driver receiving remuneration from a lessor as defined in 49 CFR Section 376.2(f), provided, however, the term "for-hire motor carrier" shall in no event include an organization described in Section 501(c)(3) of the Internal Revenue Code or any governmental entity.
4. The owner or operator of a beauty salon or similar establishment shall not be determined to be the employer of a person who utilizes the facilities of the owner or operator but who receives neither salary, wages or other compensation from the owner or operator and who pays the owner or operator rent or other payments for the use of the facilities.
5. For purposes of this chapter, a taxicab driver shall not be considered to be an employee of the company that leases the taxicab to the driver or that provides dispatching or similar rider referral services unless the driver is shown to be an employee of that company by application of the Internal Revenue Service twenty-factor right-to-control test.
(L. 1951 p. 564 § 288.030, A.L. 1957 p. 531 § 288.031, A.L. 1965 p. 420, A.L. 1972 S.B. 474, A.L. 1977 H.B. 707, A.L. 1986 H.B. 1572, A.L. 1988 H.B. 1485, A.L. 1992 S.B. 626, A.L. 1994 S.B. 559, A.L. 1995 H.B. 300 & 95, A.L. 1996 H.B. 1368, A.L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456, A.L. 2016 S.B. 702) *Section 409.5-103 does not exist. CROSS REFERENCE: Division of motor carrier and railroad safety abolished, duties and functions transferred to highways and transportation commission and department of transportation, 226.008
Mo. Rev. Stat. § 288.034 Employment defined.
288.034. Employment defined. — 1. "Employment" means service, including service in interstate commerce, performed for wages or under any contract of hire, written or oral, express or implied, and notwithstanding any other provisions of this section, service with respect to which a tax is required to be paid under any federal unemployment tax law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund or which, as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required to be covered under this law.
2. The term "employment" shall include an individual's entire service, performed within or both within and without this state if:
(1) The service is localized in this state; or
(2) The service is not localized in any state but some of the service is performed in this state and the base of operations, or, if there is no base of operations, then the place from which such service is directed or controlled, is in this state; or the base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed but the individual's residence is in this state.
3. Service performed by an individual for wages shall be deemed to be employment subject to this law:
(1) If covered by an election filed and approved pursuant to subdivision (2) of subsection 3 of section 288.080 ;
(2) If covered by an arrangement pursuant to section 288.340 between the division and the agency charged with the administration of any other state or federal unemployment insurance law, pursuant to which all services performed by an individual for an employing unit are deemed to be performed entirely within this state.
4. Service shall be deemed to be localized within a state if the service is performed entirely within such state; or the service is performed both within and without such state, but the service performed without such state is incidental to the individual's service within the state; for example, is temporary or transitory in nature or consists of isolated transactions.
5. Service performed by an individual for remuneration shall be deemed to be employment subject to this law unless it is shown to the satisfaction of the division that such services were performed by an independent contractor. In determining the existence of the independent contractor relationship, the common law of agency right to control shall be applied. The common law of agency right to control test shall include but not be limited to: if the alleged employer retains the right to control the manner and means by which the results are to be accomplished, the individual who performs the service is an employee. If only the results are controlled, the individual performing the service is an independent contractor.
6. The term "employment" shall include service performed for wages as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his or her principal; or as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his or her principal (except for sideline sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations, provided:
(1) The contract of service contemplates that substantially all of the services are to be performed personally by such individual; and
(2) The individual does not have a substantial investment in facilities used in connection with the performance of the services (other than in facilities for transportation); and
(3) The services are not in the nature of a single transaction that is not part of a continuing relationship with the person for whom the services are performed.
7. Service performed by an individual in the employ of this state or any political subdivision thereof or any instrumentality of any one or more of the foregoing which is wholly owned by this state and one or more other states or political subdivisions, or any service performed in the employ of any instrumentality of this state or of any political subdivision thereof, and one or more other states or political subdivisions, provided that such service is excluded from employment as defined in the Federal Unemployment Tax Act by Section 3306(c)(7) of that act and is not excluded from employment pursuant to subsection 9 of this section, shall be employment subject to this law.
8. Service performed by an individual in the employ of a corporation or any community chest, fund, or foundation organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, or other organization described in Section 501(c)(3) of the Internal Revenue Code which is exempt from income tax under Section 501(a) of that code if the organization had four or more individuals in employment for some portion of a day in each of twenty different weeks whether or not such weeks were consecutive within a calendar year regardless of whether they were employed at the same moment of time shall be employment subject to this law.
9. For the purposes of subsections 7 and 8 of this section, the term "employment" does not apply to service performed:
(1) In the employ of a church or convention or association of churches, or an organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches; or
(2) By a duly ordained, commissioned, or licensed minister of a church in the exercise of such minister's ministry or by a member of a religious order in the exercise of duties required by such order; or
(3) In the employ of a governmental entity referred to in subdivision (3) of subsection 1 of section 288.032 if such service is performed by an individual in the exercise of duties:
(a) As an elected official;
(b) As a member of a legislative body, or a member of the judiciary, of a state or political subdivision;
(c) As a member of the state National Guard or Air National Guard;
(d) As an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood or similar emergency;
(e) In a position which, under or pursuant to the laws of this state, is designated as (i) a major nontenured policy-making or advisory position, or (ii) a policy-making or advisory position the performance of the duties of which ordinarily does not require more than eight hours per week; or
(4) In a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury or providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market, by an individual receiving such rehabilitation or remunerative work; or
(5) As part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof, by an individual receiving such work relief or work training; or
(6) By an inmate of a custodial or penal institution; or
(7) In the employ of a school, college, or university, if such service is performed (i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or (ii) by the spouse of such a student, if such spouse is advised, at the time such spouse commences to perform such service, that (I) the employment of such spouse to perform such service is provided under a program to provide financial assistance to such student by such school, college, or university, and (II) such employment will not be covered by any program of unemployment insurance.
10. The term "employment" shall include the service of an individual who is a citizen of the United States, performed outside the United States (except in Canada), if:
(1) The employer's principal place of business in the United States is located in this state; or
(2) The employer has no place of business in the United States, but:
(a) The employer is an individual who is a resident of this state; or
(b) The employer is a corporation which is organized under the laws of this state; or
(c) The employer is a partnership or a trust and the number of the partners or trustees who are residents of this state is greater than the number who are residents of any one other state; or
(3) None of the criteria of subdivisions (1) and (2) of this subsection is met but the employer has elected coverage in this state or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on such service, under the law of this state;
(4) As used in this subsection and in subsection 11 of this section, the term "United States" includes the states, the District of Columbia and the Commonwealth of Puerto Rico.
11. An "American employer" , for the purposes of subsection 10 of this section, means a person who is:
(1) An individual who is a resident of the United States; or
(2) A partnership, if two-thirds or more of the partners are residents of the United States; or
(3) A trust, if all of the trustees are residents of the United States; or
(4) A corporation organized under the laws of the United States or of any state.
12. The term "employment" shall not include:
(1) Service performed by an individual in agricultural labor;
(a) For the purposes of this subdivision, the term "agricultural labor" means remunerated service performed:
a. On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and furbearing animals and wildlife;
b. In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm;
c. In connection with the production or harvesting of any commodity defined as an agricultural commodity in Section 15(g) of the Federal Agricultural Marketing Act, as amended (46 Stat. 1550, Sec. 3; 12 U.S.C. 1441j), or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes;
d. (i) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed;
(ii) In the employ of a group of operators of farms (or a cooperative organization of which such operators are members) in the performance of services described in item (i) of this subparagraph, but only if such operators produced more than one-half of the commodity with respect to which such service is performed;
(iii) The provisions of items (i) and (ii) of this subparagraph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption; or
e. On a farm operated for profit if such service is not in the course of the employer's trade or business. As used in this paragraph, the term "farm" includes stock, dairy, poultry, fruit, furbearing animals, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures, used primarily for the raising of agricultural or horticultural commodities, and orchards;
(b) The term "employment" shall include service performed after December 31, 1977, by an individual in agricultural labor as defined in paragraph (a) of this subdivision when such service is performed for a person who, during any calendar quarter, paid remuneration in cash of twenty thousand dollars or more to individuals employed in agricultural labor or for some portion of a day in a calendar year in each of twenty different calendar weeks, whether or not such weeks were consecutive, employed in agricultural labor ten or more individuals, regardless of whether they were employed at the same moment of time;
(c) For the purposes of this subsection any individual who is a member of a crew furnished by a crew leader to perform service in agricultural labor for any other person shall be considered as employed by such crew leader:
a. If such crew leader holds a valid certificate of registration under the Farm Labor Contractor Registration Act of 1963; or substantially all the members of such crew operate or maintain tractors, mechanized harvesting or crop-dusting equipment, or any other mechanized equipment, which is provided by such crew leader; and
b. If such individual is not in employment by such other person;
c. If any individual is furnished by a crew leader to perform service in agricultural labor for any other person and that individual is not in the employment of the crew leader:
(i) Such other person and not the crew leader shall be treated as the employer of such individual; and
(ii) Such other person shall be treated as having paid cash remuneration to such individual in an amount equal to the amount of cash remuneration paid to such individual by the crew leader (either on his or her own behalf or on behalf of such other person) for the service in agricultural labor performed for such other person;
d. For the purposes of this subsection, the term "crew leader" means an individual who:
(i) Furnishes individuals to perform service in agricultural labor for any other person;
(ii) Pays (either on his or her own behalf or on behalf of such other person) the individuals so furnished by him or her for the service in agricultural labor performed by them; and
(iii) Has not entered into a written agreement with such other person under which such individual is designated as in employment by such other person;
(2) Domestic service in a private home except as provided in subsection 13 of this section;
(3) Service performed by an individual under the age of eighteen years in the delivery or distribution of newspapers or shopping news but shall not include delivery or distribution to any point for subsequent delivery or distribution;
(4) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers under an arrangement under which the newspapers or magazines are to be sold by him or her at a fixed price, his or her compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him or her, whether or not he or she is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;
(5) Service performed by an individual in the employ of his or her son, daughter, or spouse, and service performed by a child under the age of twenty-one in the employ of his or her father or mother;
(6) Except as otherwise provided in this law, service performed in the employ of a corporation, community chest, fund or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual;
(7) Services with respect to which unemployment insurance is payable under an unemployment insurance system established by an act of Congress;
(8) Service performed in the employ of a foreign government;
(9) Service performed in the employ of an instrumentality wholly owned by a foreign government:
(a) If the service is of a character similar to that performed in foreign countries by employees of the United States government or of an instrumentality thereof; and
(b) If the division finds that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States government and of instrumentalities thereof. The certification of the United States Secretary of State to the United States Secretary of Treasury shall constitute prima facie evidence of such equivalent exemption;
(10) Service covered by an arrangement between the division and the agency charged with the administration of any other state or federal unemployment insurance law pursuant to which all services performed by an individual for an employing unit during the period covered by the employing unit's approved election are deemed to be performed entirely within the jurisdiction of such other state or federal agency;
(11) Service performed in any calendar quarter in the employ of a school, college or university not otherwise excluded, if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university, and the remuneration for such service does not exceed fifty dollars (exclusive of board, room, and tuition);
(12) Service performed by an individual for a person as a licensed insurance agent, a licensed insurance broker, or an insurance solicitor, if all such service performed by such individual for such person is performed for remuneration solely by way of commissions;
(13) Domestic service performed in the employ of a local college club or of a local chapter of a college fraternity or sorority, except as provided in subsection 13 of this section;
(14) Services performed after March 31, 1982, in programs authorized and funded by the Comprehensive Employment and Training Act by participants of such programs, except those programs with respect to which unemployment insurance coverage is required by the Comprehensive Employment and Training Act or regulations issued pursuant thereto;
(15) Service performed by an individual who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on, as a student in a full-time program, taken for credit at such institution, which combines academic instruction with work experience, if such service is an integral part of such program, and such institution has so certified to the employer; except, that this subdivision shall not apply to service performed in a program established for or on behalf of an employer or group of employers;
(16) Services performed by a licensed real estate salesperson or licensed real estate broker if substantially all of the remuneration, whether or not paid in cash, for the services performed, rather than to the number of hours worked, is directly related to sales or other output, including the performance of services, performed pursuant to a written contract between such individual and the person for whom the services are performed and such contract provides that the individual will not be treated as an employee with respect to such services for federal tax purposes;
(17) Services performed as a direct seller who is engaged in the trade or business of the delivering or distribution of newspapers or shopping news, including any services directly related to such trade or business, or services performed as a direct seller who is engaged in the trade or business of selling, or soliciting the sale of, consumer products in the home or otherwise than in, or affiliated with, a permanent, fixed retail establishment, if eighty percent or more of the remuneration, whether or not paid in cash, for the services performed rather than the number of hours worked is directly related to sales performed pursuant to a written contract between such direct seller and the person for whom the services are performed, and such contract provides that the individual will not be treated as an employee with respect to such services for federal tax purposes;
(18) Services performed as a volunteer research subject who is paid on a per-study basis for scientific, medical or drug-related testing for any organization other than one described in Section 501(c)(3) of the Internal Revenue Code or any governmental entity.
13. The term "employment" shall include domestic service as defined in subdivisions (2) and (13) of subsection 12 of this section performed after December 31, 1977, if the employing unit for which such service is performed paid cash wages of one thousand dollars or more for such services in any calendar quarter after December 31, 1977.
14. The term "employment" shall include or exclude the entire service of an individual for an employing unit during a pay period in which such individual's services are not all excluded under the foregoing provisions, on the following basis: if the services performed during one-half or more of any pay period constitute employment as otherwise defined in this law, all the services performed during such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period do not constitute employment as otherwise defined in this law, then none of the services for such period shall be deemed to be employment. (As used in this subsection, the term "pay period" means a period of not more than thirty-one consecutive days for which a payment of remuneration is ordinarily made to the individual by the employing unit employing such individual.) This subsection shall not be applicable with respect to service performed in a pay period where any such service is excluded pursuant to subdivision (8) of subsection 12 of this section.
15. The term "employment" shall not include the services of a full-time student who performed such services in the employ of an organized summer camp for less than thirteen calendar weeks in such calendar year.
16. For the purpose of subsection 15 of this section, an individual shall be treated as a full-time student for any period:
(1) During which the individual is enrolled as a full-time student at an educational institution; or
(2) Which is between academic years or terms if:
(a) The individual was enrolled as a full-time student at an educational institution for the immediately preceding academic year or term; and
(b) There is a reasonable assurance that the individual will be so enrolled for the immediately succeeding academic year or term after the period described in paragraph (a) of this subdivision.
17. For the purpose of subsection 15 of this section, an "organized summer camp" shall mean a summer camp which:
(1) Did not operate for more than seven months in the calendar year and did not operate for more than seven months in the preceding calendar year; or
(2) Had average gross receipts for any six months in the preceding calendar year which were not more than thirty-three and one-third percent of its average gross receipts for the other six months in the preceding calendar year.
18. The term "employment" shall not mean service performed by a remodeling salesperson acting as an independent contractor; however, if the federal Internal Revenue Service determines that a contractual relationship between a direct provider and an individual acting as an independent contractor pursuant to the provisions of this subsection is in fact an employer-employee relationship for the purposes of federal law, then that relationship shall be considered as an employer-employee relationship for the purposes of this chapter.
(L. 1951 p. 564 § 288.030, A.L. 1957 p. 531 § 288.033, A.L. 1965 p. 420, A.L. 1972 S.B. 474, H.B. 1017, A.L. 1975 H.B. 42 & 441, A.L. 1977 H.B. 707, A.L. 1982 H.B. 1521, A.L. 1984 H.B. 1251 & 1549, A.L. 1985 H.B. 373, A.L. 1988 H.B. 1485, A.L. 1989 H.B. 380 & 427, A.L. 1991 H.B. 422, et al., A.L. 1992 S.B. 626, A.L. 1997 H.B. 472, A.L. 1998 S.B. 922, A.L. 2004 H.B. 1268 & 1211, A.L. 2010 H.B. 1692, et al.) (1976) "Employment" construed with regard to real estate salesmen and insurance salesmen. Beal v. Industrial Commission (A.), 535 S.W.2d 450. (1977) Flower arranging held to be "manufacturing" and not agricultural labor even though employer grew the flowers. George F. Deutschmann, Inc. v. Leiser (A.), 546 S.W.2d 560.
Mo. Rev. Stat. § 288.035 Owner and operator leasing motor vehicle with driver to a for-hire common ...
288.035. Owner and operator leasing motor vehicle with driver to a for-hire common or contract carrier not deemed employed for unemployment compensation, exception. — Notwithstanding the provisions of section 288.034 , in the case of an individual who is the owner, as defined in section 301.010 , and operator of a motor vehicle which is leased or contracted with a driver to a for-hire common or contract motor vehicle carrier operating within a commercial zone as defined in section 390.020 or 390.041 , or operating under a certificate issued by the Missouri department of transportation or by the United States Department of Transportation or any of its subagencies, such owner/operator shall not be deemed to be an employee, provided, however, such individual owner and operator shall be deemed to be in employment if the for-hire common or contract vehicle carrier is an organization described in Section 501(c)(3) of the Internal Revenue Code or any governmental entity.
(L. 1985 H.B. 157 § 2, A.L. 1988 H.B. 1485, A.L. 2006 H.B. 1456, A.L. 2017 S.B. 8 merged with S.B. 222 merged with S.B. 225) CROSS REFERENCE: Division of motor carrier and railroad safety abolished, duties and functions transferred to highways and transportation commission and department of transportation, 226.008
Mo. Rev. Stat. § 288.036 Wages defined - state taxable wage base.
*288.036. Wages defined — state taxable wage base. — 1. "Wages" means all remuneration, payable or paid, for personal services including commissions and bonuses and, except as provided in subdivision (7) of this section , the cash value of all remuneration paid in any medium other than cash. Gratuities, including tips received from persons other than the employing unit, shall be considered wages only if required to be reported as wages pursuant to the Federal Unemployment Tax Act, 26 U.S.C. Section 3306 , and shall be, for the purposes of this chapter, treated as having been paid by the employing unit. Severance pay shall be considered as wages to the extent required pursuant to the Federal Unemployment Tax Act, 26 U.S.C. Section 3306(b). Vacation pay, termination pay, severance pay and holiday pay shall be considered as wages for the week with respect to which it is payable. The total amount of wages derived from severance pay, if paid to an insured in a lump sum, shall be prorated on a weekly basis at the rate of pay received by the insured at the time of termination for the purposes of determining unemployment benefits eligibility. The term "wages" shall not include:
(1) The amount of any payment made (including any amount paid by an employing unit for insurance or annuities, or into a fund, to provide for any such payment) to, or on behalf of, an individual under a plan or system established by an employing unit which makes provision generally for individuals performing services for it or for a class or classes of such individuals, on account of:
(a) Sickness or accident disability, but in case of payments made to an employee or any of the employee's dependents this paragraph shall exclude from the term wages only payments which are received pursuant to a workers' compensation law; or
(b) Medical and hospitalization expenses in connection with sickness or accident disability; or
(c) Death;
(2) The amount of any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employing unit to, or on behalf of, an individual performing services for it after the expiration of six calendar months following the last calendar month in which the individual performed services for such employing unit;
(3) The amount of any payment made by an employing unit to, or on behalf of, an individual performing services for it or his or her beneficiary:
(a) From or to a trust described in 26 U.S.C. Section 401(a) which is exempt from tax pursuant to 26 U.S.C. Section 501(a) at the time of such payment unless such payment is made to an employee of the trust as remuneration for services rendered as such an employee and not as a beneficiary of the trust; or
(b) Under or to an annuity plan which, at the time of such payments, meets the requirements of Section 404(a)(2) of the Federal Internal Revenue Code (26 U.S.C.A. Section 404);
(4) The amount of any payment made by an employing unit (without deduction from the remuneration of the individual in employment) of the tax imposed pursuant to Section 3101 of the Federal Internal Revenue Code (26 U.S.C.A. Section 3101) upon an individual with respect to remuneration paid to an employee for domestic service in a private home or for agricultural labor;
(5) Remuneration paid in any medium other than cash to an individual for services not in the course of the employing unit's trade or business;
(6) Remuneration paid in the form of meals provided to an individual in the service of an employing unit where such remuneration is furnished on the employer's premises and at the employer's convenience, except that remuneration in the form of meals that is considered wages and required to be reported as wages pursuant to the Federal Unemployment Tax Act, 26 U.S.C. Section 3306 shall be reported as wages as required thereunder;
(7) For the purpose of determining wages paid for agricultural labor as defined in paragraph (b) of subdivision (1) of subsection 12 of section 288.034 and for domestic service as defined in subsection 13 of section 288.034 , only cash wages paid shall be considered;
(8) Beginning on October 1, 1996, any payment to, or on behalf of, an employee or the employee's beneficiary under a cafeteria plan, if such payment would not be treated as wages pursuant to the Federal Unemployment Tax Act.
2. The increases or decreases to the state taxable wage base for the remainder of calendar year 2004 shall be eight thousand dollars, and the state taxable wage base in calendar year 2005, and each calendar year thereafter, shall be determined by the provisions within this subsection. On January 1, 2005, the state taxable wage base for calendar year 2005, 2006, and 2007 shall be eleven thousand dollars. The taxable wage base for calendar year 2008 shall be twelve thousand dollars. The state taxable wage base for each calendar year thereafter shall be determined by the average balance of the unemployment compensation trust fund of the four preceding calendar quarters (September thirtieth, June thirtieth, March thirty-first, and December thirty-first of the preceding calendar year), less any outstanding federal Title XII advances received pursuant to section 288.330 , less the principal, interest, and administrative expenses related to any credit instrument issued under section 288.030 , and less the principal, interest, and administrative expenses related to any financial agreements under subdivision (17) of subsection 2 of section 288.330 . When the average balance of the unemployment compensation trust fund of the four preceding quarters (September thirtieth, June thirtieth, March thirty-first, and December thirty-first of the preceding calendar year), as so determined is:
(1) Less than, or equal to, three hundred fifty million dollars, then the wage base shall increase by one thousand dollars; or
(2) Six hundred fifty million or more, then the state taxable wage base for the subsequent calendar year shall be decreased by five hundred dollars. In no event, however, shall the state taxable wage base increase beyond twelve thousand five hundred dollars, or decrease to less than seven thousand dollars. For calendar year 2009, the tax wage base shall be twelve thousand five hundred dollars. For calendar year 2010 and each calendar year thereafter, in no event shall the state taxable wage base increase beyond thirteen thousand dollars, or decrease to less than seven thousand dollars. For any calendar year, the state taxable wage base shall not be reduced to less than that part of the remuneration which is subject to a tax under a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment compensation trust fund. Nothing in this section shall be construed to prevent the wage base from increasing or decreasing by increments of five hundred dollars.
(L. 1951 p. 564 § 288.030, A.L. 1957 p. 531 § 288.037, A.L. 1965 p. 420, A.L. 1972 S.B. 474, A.L. 1975 S.B. 325, A.L. 1977 H.B. 707, A.L. 1979 S.B. 477, A.L. 1984 H.B. 1251 & 1549, A.L. 1986 H.B. 1577, A.L. 1988 H.B. 1485, A.L. 1993 H.B. 502, A.L. 1994 S.B. 593, A.L. 1995 H.B. 300 & 95, A.L. 1996 H.B. 1368, A.L. 1997 H.B. 472, A.L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456, A.L. 2015 H.B. 150) *Effective 10-16-15, see § 21.250. H.B. 150 was vetoed on May 5, 2015. The veto was overridden by the House on May 12, 2015, and by the Senate on September 16, 2015. *Revisor's Note: This section was declared unconstitutional in Pestka et al. v. State , see 2016 annotation below. (1993) Federally mandated payments made pursuant to federal Worker Adjustment and Retraining Notification Act (WARN) are not considered termination or severance pay and are fully deductible from Missouri unemployment benefits. Labor and Industrial Relations Commission v. Division of Employment Security, 856 S.W.2d 376 (Mo. App. E.D.). (2016) Only bills returned by the Governor on or after the fifth day before the end of the regular legislative session can be taken up during September veto session, thus Senate veto session vote to override the Governor's veto of HB 150 was untimely. Pestka et al. v. State, No. SC95369 (Mo.).
Mo. Rev. Stat. § 288.037 Indian tribes considered employers for purposes of unemployment ...
288.037. Indian tribes considered employers for purposes of unemployment compensation payments, when — definitions — requirements. — 1. The term "employer" shall include any Indian tribe for which service in employment as defined in section 288.034 is performed.
2. The term "employment" shall include service performed in the employ of an Indian tribe, as defined in Section 3306(u) of the Federal Unemployment Tax Act (FUTA), provided such service is excluded from employment as defined in FUTA solely by reason of Section 3306(c)(7), FUTA, and is not otherwise excluded from employment under this chapter. For purposes of this section, the exclusions from employment in subsection 9 of section 288.034 shall be applicable to services performed in the employ of an Indian tribe.
3. Benefits based on service in employment defined in this section shall be payable in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other service subject to this chapter. The provisions of subsection 3 of section 288.040 pertaining to services performed at an educational institution while in the employ of an educational service agency shall apply to services performed in an educational institution or educational service agency wholly owned and operated by an Indian tribe or tribal unit.
4. (1) Indian tribes or tribal units, including subdivisions, subsidiaries, or business enterprises wholly owned by such Indian tribes, subject to this chapter shall pay contributions under the same terms and conditions as all other subject employers, unless they elect to pay into the state unemployment fund amounts equal to the amount of benefits attributable to service in the employ of the Indian tribe. An Indian tribe and all tribal units of such Indian tribe shall be jointly and severally liable for any and all contributions, payments in lieu of contributions, interest, penalties, and surcharges owed by the Indian tribe and all tribal units of such Indian tribe.
(2) Indian tribes electing to make payments in lieu of contributions must make such election in the same manner and under the same conditions as provided in subsection 3 of section 288.090 pertaining to state and local governments and nonprofit organizations subject to this chapter. Indian tribes will determine if reimbursement for benefits paid will be elected by the tribe as a whole, by individual tribal units, or by combinations of individual tribal units. Termination of an Indian tribe's coverage pursuant to subdivision (5) of this subsection shall terminate the election of such Indian tribe and any tribal units of such Indian tribe to make payments in lieu of contributions.
(3) Indian tribes or tribal units will be billed for the full amount of benefits attributable to service in the employ of the Indian tribe or tribal unit on the same schedule as other employing units that have elected to make payments in lieu of contributions.
(4) Any Indian tribe or tribal unit that elects to become liable for payments in lieu of contributions shall be required, prior to the effective date of its election, to post with the division a surety bond issued by a corporate surety authorized to do business in Missouri in an amount equivalent to the contributions or payments in lieu of contributions for which the Indian tribe or tribal unit was liable in the last calendar year in which it accrued contributions or payments in lieu of contributions, or one hundred thousand dollars, whichever amount is the greater, to ensure prompt payment of contributions or payments in lieu of contributions, interest, penalties, and surcharges for which the Indian tribe or tribal unit may be, or becomes, jointly and severally liable pursuant to this chapter.
(5) Failure of the Indian tribe or tribal unit to maintain the required surety bond, including the posting of an additional surety bond or a replacement surety bond within ninety days of being directed by the division, will cause services performed for such Indian tribe to not be treated as employment for purposes of subsection 2 of this section.
(6) The director may determine that any Indian tribe that loses coverage under subdivision (5) of this subsection may have services performed for such tribe again included as employment for purposes of subsection 2 of this section if all contributions, payments in lieu of contributions, penalties, surcharges, and interest have been paid. Upon reinstatement of coverage under this subdivision, an Indian tribe or any tribal unit may elect, in accordance with the provisions of this subsection, to make payments in lieu of contributions.
(7) If an Indian tribe fails to maintain the required surety bond by posting an additional surety bond or a replacement surety bond within ninety days of being directed by the division, the director will immediately notify the United States Internal Revenue Service and the United States Department of Labor.
(8) Notices of surety bond deficiency to Indian tribes or their tribal units shall include information that failure to post an additional surety bond or a replacement surety bond within the prescribed time frame:
(a) Will cause the Indian tribe to be liable for taxes under FUTA;
(b) Will cause the Indian tribe to be excepted from the definition of employer, as provided in subsection 1 of this section, and services in the employ of the Indian tribe, as provided in subsection 2 of this section, to be excepted from employment.
5. (1) Failure of the Indian tribe or tribal unit to make required payments, including assessments of interest and penalty, within ninety days of receipt of the bill will cause services performed for such Indian tribe to not be treated as employment for purposes of subsection 2 of this section.
(2) The director may determine that any Indian tribe that loses coverage under subdivision (1) of this subsection may have services performed for such tribe again included as employment for purposes of subsection 2 of this section if all contributions, payments in lieu of contributions, penalties, surcharges, and interest have been paid.
(3) If an Indian tribe fails to make payments required under this section, including assessments of interest and penalty, within ninety days of a final notice of delinquency, the director will immediately notify the United States Internal Revenue Service and the United States Department of Labor.
6. Notices of payment and reporting delinquency to Indian tribes or their tribal units shall include information that failure to make full payment within the prescribed time frame:
(1) Will cause the Indian tribe to be liable for taxes under FUTA;
(2) Will cause the Indian tribe to be excepted from the definition of employer, as provided in subsection 1 of this section, and services in the employ of the Indian tribe, as provided in subsection 2 of this section, to be excepted from employment.
7. Extended benefits paid that are attributable to service in the employ of an Indian tribe and not reimbursed by the federal government shall be financed in their entirety by such Indian tribe.
(L. 2003 S.B. 194 & 189) Effective 5-08-03
Mo. Rev. Stat. § 288.038 Maximum weekly benefit amount defined.
288.038. Maximum weekly benefit amount defined. — With respect to initial claims filed during calendar years 2004 and 2005, the "maximum weekly benefit amount" means four percent of the total wages paid to an eligible insured worker during that quarter of the worker's base period in which the worker's wages were the highest, but the maximum weekly benefit amount shall not exceed two hundred fifty dollars in the calendar years 2004 and 2005. With respect to initial claims filed during calendar years 2006 and 2007 the "maximum weekly benefit amount" means four percent of the total wages paid to an eligible insured worker during that quarter of the worker's base period in which the worker's wages were the highest, but the maximum weekly benefit amount shall not exceed two hundred seventy dollars in calendar year 2006 and the maximum weekly benefit amount shall not exceed two hundred eighty dollars in calendar year 2007. With respect to initial claims filed during calendar year 2008 and each calendar year thereafter, the "maximum weekly benefit amount" means four percent of the total wages paid to an eligible insured worker during the average of the two highest quarters of the worker's base period, but the maximum weekly benefit amount shall not exceed three hundred twenty dollars. If such benefit amount is not a multiple of one dollar, such amount shall be reduced to the nearest lower full dollar amount.
(L. 1951 p. 564 § 288.030, A.L. 1957 p. 531 § 288.039, A.L. 1961 p. 430, A.L. 1965 p. 433, A.L. 1967 p. 394, A.L. 1972 H.B. 1017, A.L. 1975 S.B. 325, A.L. 1979 S.B. 477, A.L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1993 H.B. 502, A.L. 1994 S.B. 559, A.L. 1997 H.B. 472, A.L. 1999 H.B. 162 merged with S.B. 32, A.L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456) Effective 10-01-06
Mo. Rev. Stat. § 288.040 Eligibility for benefits - exceptions - report, contents.
288.040. Eligibility for benefits — exceptions — report, contents. — 1. A claimant who is unemployed and has been determined to be an insured worker shall be eligible for benefits for any week only if the deputy finds that:
(1) The claimant has registered for work at and thereafter has continued to report at an employment office in accordance with such regulations as the division may prescribe;
(2) The claimant is able to work and is available for work. No person shall be deemed available for work unless such person has been and is actively and earnestly seeking work. Upon the filing of an initial or renewed claim, and prior to the filing of each weekly claim thereafter, the deputy shall notify each claimant of the number of work search contacts required to constitute an active search for work. Unless the deputy directs otherwise, a claimant shall make a minimum of three work search contacts during any week for which he or she claims benefits. No person shall be considered not available for work, pursuant to this subdivision, solely because he or she is a substitute teacher or is on jury duty. A claimant shall not be determined to be ineligible pursuant to this subdivision because of not actively and earnestly seeking work if:
(a) The claimant is participating in training approved pursuant to Section 236 of the Trade Act of 1974, as amended, (19 U.S.C.A. Sec. 2296, as amended);
(b) The claimant is temporarily unemployed through no fault of his or her own and has a definite recall date within eight weeks of his or her first day of unemployment; however, upon application of the employer responsible for the claimant's unemployment, such eight-week period may be extended not to exceed a total of sixteen weeks at the discretion of the director;
(3) The claimant has reported to an office of the division as directed by the deputy, but at least once every four weeks, except that a claimant shall be exempted from the reporting requirement of this subdivision if:
(a) The claimant is claiming benefits in accordance with division regulations dealing with partial or temporary total unemployment; or
(b) The claimant is temporarily unemployed through no fault of his or her own and has a definite recall date within eight weeks of his or her first day of unemployment; or
(c) The director of the division of employment security has determined that the claimant belongs to a group or class of workers whose opportunities for reemployment will not be enhanced by reporting, or is prevented from reporting due to emergency conditions that limit access by the general public to an office that serves the area where the claimant resides, but only during the time such circumstances exist.
Ineligibility pursuant to this subdivision shall begin on the first day of the week which the claimant was scheduled to claim and shall end on the last day of the week preceding the week during which the claimant does report to the division's office;
(4) Prior to the first week of a period of total or partial unemployment for which the claimant claims benefits he or she has been totally or partially unemployed for a waiting period of one week. No more than one waiting week will be required in any benefit year. During calendar year 2008 and each calendar year thereafter, the one-week waiting period shall become compensable once his or her remaining balance on the claim is equal to or less than the compensable amount for the waiting period. No week shall be counted as a week of total or partial unemployment for the purposes of this subsection unless it occurs within the benefit year which includes the week with respect to which the claimant claims benefits;
(5) The claimant has made a claim for benefits within fourteen days from the last day of the week being claimed. The fourteen-day period may, for good cause, be extended to twenty-eight days;
(6) The claimant has reported to an employment office to participate in a reemployment assessment and reemployment services as directed by the deputy or designated staff of an employment office, unless the deputy determines that good cause exists for the claimant's failure to participate in such reemployment assessment and reemployment services. For purposes of this section, "reemployment services" may include, but not be limited to, the following:
(a) Providing an orientation to employment office services;
(b) Providing job search assistance; and
(c) Providing labor market statistics or analysis;
Ineligibility under this subdivision shall begin on the first day of the week which the claimant was scheduled to report for the reemployment assessment or reemployment services and shall end on the last day of the week preceding the week during which the claimant does report in person to the employment office for such reemployment assessment or reemployment services;
(7) The claimant is participating in reemployment services, such as job search assistance services, as directed by the deputy if the claimant has been determined to be likely to exhaust regular benefits and to need reemployment services pursuant to a profiling system established by the division, unless the deputy determines that:
(a) The individual has completed such reemployment services; or
(b) There is justifiable cause for the claimant's failure to participate in such reemployment services.
2. A claimant shall be ineligible for waiting week credit or benefits for any week for which the deputy finds he or she is or has been suspended by his or her most recent employer for misconduct connected with his or her work. Suspensions of four weeks or more shall be treated as discharges.
3. (1) Benefits based on "service in employment", described in subsections 7 and 8 of section 288.034 , shall be payable in the same amount, on the same terms and subject to the same conditions as compensation payable on the basis of other service subject to this law; except that:
(a) With respect to service performed in an instructional, research, or principal administrative capacity for an educational institution, benefits shall not be paid based on such services for any week of unemployment commencing during the period between two successive academic years or terms, or during a similar period between two regular but not successive terms, or during a period of paid sabbatical leave provided for in the individual's contract, to any individual if such individual performs such services in the first of such academic years (or terms) and if there is a contract or a reasonable assurance that such individual will perform services in any such capacity for any educational institution in the second of such academic years or terms;
(b) With respect to services performed in any capacity (other than instructional, research, or principal administrative capacity) for an educational institution, benefits shall not be paid on the basis of such services to any individual for any week which commences during a period between two successive academic years or terms if such individual performs such services in the first of such academic years or terms and there is a contract or a reasonable assurance that such individual will perform such services in the second of such academic years or terms;
(c) With respect to services described in paragraphs (a) and (b) of this subdivision, benefits shall not be paid on the basis of such services to any individual for any week which commences during an established and customary vacation period or holiday recess if such individual performed such services in the period immediately before such vacation period or holiday recess, and there is reasonable assurance that such individual will perform such services immediately following such vacation period or holiday recess;
(d) With respect to services described in paragraphs (a) and (b) of this subdivision, benefits payable on the basis of services in any such capacity shall be denied as specified in paragraphs (a), (b), and (c) of this subdivision to any individual who performed such services at an educational institution while in the employ of an educational service agency, and for this purpose the term "educational service agency" means a governmental agency or governmental entity which is established and operated exclusively for the purpose of providing such services to one or more educational institutions.
(2) If compensation is denied for any week pursuant to paragraph (b) or (d) of subdivision (1) of this subsection to any individual performing services at an educational institution in any capacity (other than instructional, research or principal administrative capacity), and such individual was not offered an opportunity to perform such services for the second of such academic years or terms, such individual shall be entitled to a retroactive payment of the compensation for each week for which the individual filed a timely claim for compensation and for which compensation was denied solely by reason of paragraph (b) or (d) of subdivision (1) of this subsection.
4. (1) A claimant shall be ineligible for waiting week credit, benefits or shared work benefits for any week for which he or she is receiving or has received remuneration exceeding his or her weekly benefit amount or shared work benefit amount in the form of:
(a) Compensation for temporary partial disability pursuant to the workers' compensation law of any state or pursuant to a similar law of the United States;
(b) A governmental or other pension, retirement or retired pay, annuity, or other similar periodic payment which is based on the previous work of such claimant to the extent that such payment is provided from funds provided by a base period or chargeable employer pursuant to a plan maintained or contributed to by such employer; but, except for such payments made pursuant to the Social Security Act or the Railroad Retirement Act of 1974 (or the corresponding provisions of prior law), the provisions of this paragraph shall not apply if the services performed for such employer by the claimant after the beginning of the base period (or remuneration for such services) do not affect eligibility for or increase the amount of such pension, retirement or retired pay, annuity or similar payment.
(2) If the remuneration referred to in this subsection is less than the benefits which would otherwise be due, the claimant shall be entitled to receive for such week, if otherwise eligible, benefits reduced by the amount of such remuneration, and, if such benefit is not a multiple of one dollar, such amount shall be lowered to the next multiple of one dollar.
(3) Notwithstanding the provisions of subdivisions (1) and (2) of this subsection, if a claimant has contributed in any way to the Social Security Act or the Railroad Retirement Act of 1974, or the corresponding provisions of prior law, no part of the payments received pursuant to such federal law shall be deductible from the amount of benefits received pursuant to this chapter.
5. A claimant shall be ineligible for waiting week credit or benefits for any week for which or a part of which he or she has received or is seeking unemployment benefits pursuant to an unemployment insurance law of another state or the United States; provided, that if it be finally determined that the claimant is not entitled to such unemployment benefits, such ineligibility shall not apply.
6. (1) A claimant shall be ineligible for waiting week credit or benefits for any week for which the deputy finds that such claimant's total or partial unemployment is due to a stoppage of work which exists because of a labor dispute in the factory, establishment or other premises in which such claimant is or was last employed. In the event the claimant secures other employment from which he or she is separated during the existence of the labor dispute, the claimant must have obtained bona fide employment as a permanent employee for at least the major part of each of two weeks in such subsequent employment to terminate his or her ineligibility. If, in any case, separate branches of work which are commonly conducted as separate businesses at separate premises are conducted in separate departments of the same premises, each such department shall for the purposes of this subsection be deemed to be a separate factory, establishment or other premises. This subsection shall not apply if it is shown to the satisfaction of the deputy that:
(a) The claimant is not participating in or financing or directly interested in the labor dispute which caused the stoppage of work; and
(b) The claimant does not belong to a grade or class of workers of which, immediately preceding the commencement of the stoppage, there were members employed at the premises at which the stoppage occurs, any of whom are participating in or financing or directly interested in the dispute.
(2) "Stoppage of work" as used in this subsection means a substantial diminution of the activities, production or services at the establishment, plant, factory or premises of the employing unit. This definition shall not apply to a strike where the employees in the bargaining unit who initiated the strike are participating in the strike. Such employees shall not be eligible for waiting week credit or benefits during the period when the strike is in effect, regardless of diminution, unless the employer has been found guilty of an unfair labor practice by the National Labor Relations Board or a federal court of law for an act or actions preceding or during the strike.
7. On or after January 1, 1978, benefits shall not be paid to any individual on the basis of any services, substantially all of which consist of participating in sports or athletic events or training or preparing to so participate, for any week which commences during the period between two successive sport seasons (or similar periods) if such individual performed such services in the first of such seasons (or similar periods) and there is a reasonable assurance that such individual will perform such services in the later of such seasons (or similar periods).
8. Benefits shall not be payable on the basis of services performed by an alien, unless such alien is an individual who was lawfully admitted for permanent residence at the time such services were performed, was lawfully present for purposes of performing such services, or was permanently residing in the United States under color of law at the time such services were performed (including an alien who was lawfully present in the United States as a result of the application of the provisions of Section 212(d)(5) of the Immigration and Nationality Act ).
(1) Any data or information required of individuals applying for benefits to determine whether benefits are not payable to them because of their alien status shall be uniformly required from all applicants for benefits.
(2) In the case of an individual whose application for benefits would otherwise be approved, no determination that benefits to such individual are not payable because of such individual's alien status shall be made except upon a preponderance of the evidence.
9. A claimant shall be ineligible for waiting week credit or benefits for any week such claimant has an outstanding penalty which was assessed based upon an overpayment of benefits, as provided for in subsection 9 of section 288.380 .
10. The directors of the division of employment security and the division of workforce development shall submit to the governor, the speaker of the house of representatives, and the president pro tem of the senate no later than October 15, 2006, a report outlining their recommendations for how to improve work search verification and claimant reemployment activities. The recommendations shall include, but not limited to how to best utilize "greathires.org", and how to reduce the average duration of unemployment insurance claims. Each calendar year thereafter, the directors shall submit a report containing their recommendations on these issues by December thirty-first of each year.
11. For purposes of this section, a claimant may satisfy reporting requirements provided under this section by reporting by internet communication or any other means deemed acceptable by the division of employment security.
(L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1965 p. 420, A.L. 1967 p. 395, A.L. 1969 S.B. 109, A.L. 1972 S.B. 474, H.B. 1017, A.L. 1975 S.B. 358, A.L. 1977 H.B. 707, A.L. 1978 H.B. 1824, A.L. 1982 H.B. 1521, A.L. 1984 H.B. 1251 & 1549, A.L. 1987 S.B. 153, A.L. 1988 H.B. 1485, A.L. 1991 H.B. 422, et al., A.L. 1993 H.B. 502, A.L. 1995 H.B. 300 & 95, A.L. 1997 H.B. 472, A.L. 1999 H.B. 162 merged with S.B. 32, A.L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456, A.L. 2008 H.B. 2041, A.L. 2011 H.B. 163, A.L. 2013 H.B. 196, A.L. 2019 S.B. 90) (2009) Provision of unfair labor practice statute authorizing payment of unemployment compensation benefits to striking employees does not violate federal or state equal protection rights. St. John's Mercy Health System v. Division of Employment Security, 273 S.W.3d 510 (Mo.banc).
Mo. Rev. Stat. § 288.041 Employer to provide notice of ineligibility for unemployment benefits, when.
288.041. Employer to provide notice of ineligibility for unemployment benefits, when. — Individuals whose services are not defined as employment pursuant to subsection 8 of section 288.034 or whose services are excluded from the term "employment" in subdivision (1) or (2) of subsection 9 of section 288.034 shall be provided a written notice by the employing unit that wages earned by the individual for services performed for this employing unit will not be used to determine insured worker status for unemployment benefits. Such notice shall be provided to each individual:
(1) At the time of initial employment, for all initial employments occurring on or after August 28, 1999;
(2) Upon the change in status of the employing unit's liability pursuant to this chapter;
(3) For all individuals employed by such employing unit as of August 28, 1999, within thirty days of August 28, 1999.
(L. 1999 H.B. 162 merged with S.B. 32)
Mo. Rev. Stat. § 288.042 War on terror veterans, defined - eligible for benefits - time period - ...
288.042. War on terror veterans, defined — eligible for benefits — time period — penalty — offer of similar wages — fund — rulemaking authority. — 1. For purposes of this section, a "war on terror veteran" is a Missouri resident who serves or has served in the military and to whom the following criteria apply:
(1) The person is or was a member of the National Guard or a member of a United States Armed Forces reserves unit who was officially domiciled in the state of Missouri immediately prior to deployment;
(2) The person was deployed as part of his or her military unit at any time after September 11, 2001, and such deployment caused the person to be unable to continue working for his or her employer;
(3) The person was employed either part time or full time before deployment; and
(4) A Missouri court or United States district court located in Missouri has found that the person was discharged from or laid off from his or her nonmilitary employment during deployment or within thirty days after the completion of his or her deployment.
2. Notwithstanding any provisions of sections 288.010 to 288.500 , any war on terror veteran shall be entitled to receive veterans' unemployment compensation benefits under this section. A war on terror veteran shall be entitled to a weekly benefit amount of eight percent of the wages paid to the war on terror veteran during that calendar quarter during which the war on terror veteran earned the highest amount within the five completed calendar quarters during which the war on terror veteran received wages immediately before deployment. The maximum amount of a weekly benefit amount shall be one thousand one hundred fifty-three dollars and sixty-four cents.
3. A war on terror veteran shall be entitled to a weekly benefit amount for twenty-six weeks. The division of employment security shall pursue recovery of overpaid unemployment compensation benefits against any person receiving such overpaid benefits through billing, setoffs against state tax refunds, setoffs against federal tax refunds to the extent permitted by federal law, intercepts of lottery winnings under section 313.321 , and collection efforts as provided for in sections 288.160 , 288.170 , and 288.175 .
4. Any employer who is found in any Missouri court or United States district court located in Missouri to have terminated, demoted, or taken an adverse employment action against a war on terror veteran due to his or her absence while deployed shall be subject to an administrative penalty in the amount of thirty-five thousand dollars. The director of the division of employment security shall take judicial notice of judgments in suits brought under the Uniformed Service Employment and Reemployment Rights Act (38 U.S.C. 4301). Such judgments may be considered to have a res judicata effect on the director's determination. The administrative penalty shall be collectible in the manner provided in sections 288.160 and 288.170 .
5. A war on terror veteran shall be considered to have been discharged from his or her employment if he or she is not offered the same wages, benefits, and similar work schedule upon his or her return after deployment.
6. There is hereby created in the state treasury the "War on Terror Unemployment Compensation Fund", which shall consist of money collected under this section and such other state funds appropriated by the general assembly. The state treasurer shall be custodian of the fund and shall approve disbursements from the fund in accordance with sections 30.170 and 30.180 . Upon appropriation, money in the fund shall be used solely for the administration, including payment of benefits and refunds, of this section. Notwithstanding the provisions of section 33.080 to the contrary, any moneys remaining in the fund at the end of the biennium shall not revert to the credit of the general revenue fund. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and money earned on such investments shall be credited to the fund.
7. The division of employment security may promulgate rules to enforce this section. Any rule or portion of a rule, as that term is defined in section 536.010 , that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028 . This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2006, shall be invalid and void.
(L. 2006 H.B. 1456, A.L. 2007 S.B. 433, A.L. 2008 H.B. 2041) Effective 10-01-08
Mo. Rev. Stat. § 288.045 Misconduct connected with the claimant's work, when - controlled substance ...
288.045. Misconduct connected with the claimant's work, when — controlled substance and blood alcohol content levels — notice — tests conducted, when — violation, penalty — preemployment testing — testing provision not to apply, when — specimens for testing — confirmation tests — prescriptions — section not applicable, when — implementation of testing program. — 1. If a claimant is at work with a detectible amount of alcohol or a controlled substance as defined in section 195.010 in the claimant's system, in violation of the employer's alcohol and controlled substance workplace policy, the claimant shall have committed misconduct connected with the claimant's work.
2. A test conducted by a laboratory certified by the United States Department of Health and Human Services, or another certifying organization so long as the certification requirements meet the minimum standards of the United States Department of Health and Human Services, and the laboratory's trial packet shall be included in the administrative record and considered as evidence.
3. The claimant must have previously been notified of the employer's alcohol and controlled substance workplace policy by conspicuously posting the policy in the workplace, by including the policy in a written personnel policy or handbook, or by statement of such policy in a collective bargaining agreement governing employment of the employee. The policy, public posting, handbook, collective bargaining agreement or other written notice provided to the employee must state that a positive test result may result in suspension or termination of employment.
4. Test results shall be admissible if the employer's policy clearly states an employee may be subject to random, preemployment, reasonable suspicion or post-accident testing. An employer may require a preemployment test for alcohol or controlled substance use as a condition of employment, and test results shall be admissible so long as the claimant was informed of the test requirement prior to taking the test. A random, preemployment, reasonable suspicion or post-accident test result, conducted under this section, which is positive for alcohol or controlled substance use shall be considered misconduct.
5. The application of this section for alcohol and controlled substance testing, relating only to methods of testing, criteria for testing, chain of custody for samples or specimens and due process for employee notification procedures shall not apply in the event that the claimant is subject to the provisions of any applicable collective bargaining agreement, so long as said agreement contains methods for alcohol or controlled substance testing that meet or exceed the minimum standards established in this section. Nothing in this chapter is intended to authorize any employer to test any applicant or employee for alcohol or drugs in any manner inconsistent with Missouri or United States Constitution, law, statute or regulation, including those imposed by the Americans with Disabilities Act and the National Labor Relations Act.
6. All specimen collection for drugs and alcohol under this chapter shall be performed in accordance with the procedures provided for by the United States Department of Transportation rules for workplace drug and alcohol testing compiled at 49 C.F.R., Part 40. Any employer that performs drug testing or specimen collection shall use chain-of-custody procedures established by regulations of the United States Department of Transportation. "Specimen" means tissue, fluid, or a product of the human body capable of revealing the presence of alcohol or drugs or their metabolites. "Chain of custody" refers to the methodology of tracking specified materials or substances for the purpose of maintaining control and accountability from initial collection to final disposition for all such materials or substances, and providing for accountability at each stage in handling, testing, and storing specimens and reporting test results.
7. The employee may request that a confirmation test on the specimen be conducted. "Confirmation test" means a second analytical procedure used to identify the presence of a specific drug or alcohol or metabolite in a specimen, which test must be different in scientific principle from that of the initial test procedure and must be capable of providing requisite specificity, sensitivity and quantitative accuracy. In the event that a confirmation test is requested, such shall be obtained from a separate, unrelated certified laboratory and shall be at the employee's expense only if said test confirms the original, positive test results. For purposes of this section, confirmation test shall be a split specimen test.
8. Use of a controlled substance as defined under section 195.010 under and in conformity with the lawful order of a healthcare practitioner, shall not be deemed to be misconduct connected with work for the purposes of this section.
9. This section shall have no effect on employers who do not avail themselves of the requirements and regulations for alcohol and controlled drug testing determinations that are required to affirm misconduct connected with work findings.
10. Any employer that initiates an alcohol and drug testing policy after January 1, 2005, shall ensure that at least sixty days elapse between a general one-time notice to all employees that an alcohol and drug testing workplace policy is being implemented and the effective date of the program.
11. Notwithstanding any provision of this chapter to the contrary, any claimant found to be in violation of this section shall be subject to the cancellation of all or part of the claimants wage credits as provided by subsection 2 of section 288.050 .
(L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456) Effective 10-01-06
Mo. Rev. Stat. § 288.046 General assembly's intent to abrogate certain case law - determining ...
288.046. General assembly's intent to abrogate certain case law — determining misconduct, evidence of impairment. — 1. In applying provisions of this chapter, it is the intent of the general assembly to reject and abrogate previous case law interpretations of "misconduct connected with work" requiring a finding of evidence of impairment of work performance, including but not limited to, the holdings contained in Baldor Electric Company v. Raylene Reasoner and Missouri Division of Employment Security, 66 S.W.3d 130 (Mo.App. E.D. 2001).
2. In determining whether misconduct connected with work has occurred, neither the state, any agency of the state, nor any court of the state of Missouri shall require a finding of evidence of impairment of work performance.
(L. 2006 H.B. 1456) Effective 10-01-06
Mo. Rev. Stat. § 288.050 Benefits denied unemployed workers, when - pregnancy, requirements for ...
288.050. Benefits denied unemployed workers, when — pregnancy, requirements for benefit eligibility. — 1. Notwithstanding the other provisions of this law, a claimant shall be disqualified for waiting week credit or benefits until after the claimant has earned wages for work insured pursuant to the unemployment compensation laws of any state equal to ten times the claimant's weekly benefit amount if the deputy finds:
(1) That the claimant has left work voluntarily without good cause attributable to such work or to the claimant's employer. A temporary employee of a temporary help firm will be deemed to have voluntarily quit employment if the employee does not contact the temporary help firm for reassignment prior to filing for benefits. Failure to contact the temporary help firm will not be deemed a voluntary quit unless the claimant has been advised of the obligation to contact the firm upon completion of assignments and that unemployment benefits may be denied for failure to do so. "Good cause" , for the purposes of this subdivision, shall include only that cause which would compel a reasonable employee to cease working or which would require separation from work due to illness or disability. The claimant shall not be disqualified:
(a) If the deputy finds the claimant quit such work for the purpose of accepting a more remunerative job which the claimant did accept and earn some wages therein;
(b) If the claimant quit temporary work to return to such claimant's regular employer; or
(c) If the deputy finds the individual quit work, which would have been determined not suitable in accordance with paragraphs (a) and (b) of subdivision (3) of this subsection, within twenty-eight calendar days of the first day worked;
(d) As to initial claims filed after December 31, 1988, if the claimant presents evidence supported by competent medical proof that she was forced to leave her work because of pregnancy, notified her employer of such necessity as soon as practical under the circumstances, and returned to that employer and offered her services to that employer as soon as she was physically able to return to work, as certified by a licensed and practicing physician, but in no event later than ninety days after the termination of the pregnancy. An employee shall have been employed for at least one year with the same employer before she may be provided benefits pursuant to the provisions of this paragraph;
(e) If the deputy finds that, due to the spouse's mandatory and permanent military change of station order, the claimant quit work to relocate with the spouse to a new residence from which it is impractical to commute to the place of employment and the claimant remained employed as long as was reasonable prior to the move. The claimant's spouse shall be a member of the U.S. Armed Forces who is on active duty, or a member of the National Guard or other reserve component of the U.S. Armed Forces who is on active National Guard or reserve duty. The provisions of this paragraph shall only apply to individuals who have been determined to be an insured worker as provided in subdivision (22) of subsection 1 of section 288.030 ;
(2) That the claimant has retired pursuant to the terms of a labor agreement between the claimant's employer and a union duly elected by the employees as their official representative or in accordance with an established policy of the claimant's employer; or
(3) That the claimant failed without good cause either to apply for available suitable work when so directed by a deputy of the division or designated staff of an employment office as defined in subsection 1 of section 288.030 , or to accept suitable work when offered the claimant, either through the division or directly by an employer by whom the individual was formerly employed, or to return to the individual's customary self-employment, if any, when so directed by the deputy. An offer of work shall be rebuttably presumed if an employer notifies the claimant in writing of such offer by sending an acknowledgment via any form of certified mail issued by the United States Postal Service stating such offer to the claimant at the claimant's last known address. Nothing in this subdivision shall be construed to limit the means by which the deputy may establish that the claimant has or has not been sufficiently notified of available work.
(a) In determining whether or not any work is suitable for an individual, the division shall consider, among other factors and in addition to those enumerated in paragraph (b) of this subdivision, the degree of risk involved to the individual's health, safety and morals, the individual's physical fitness and prior training, the individual's experience and prior earnings, the individual's length of unemployment, the individual's prospects for securing work in the individual's customary occupation, the distance of available work from the individual's residence and the individual's prospect of obtaining local work; except that, if an individual has moved from the locality in which the individual actually resided when such individual was last employed to a place where there is less probability of the individual's employment at such individual's usual type of work and which is more distant from or otherwise less accessible to the community in which the individual was last employed, work offered by the individual's most recent employer if similar to that which such individual performed in such individual's last employment and at wages, hours, and working conditions which are substantially similar to those prevailing for similar work in such community, or any work which the individual is capable of performing at the wages prevailing for such work in the locality to which the individual has moved, if not hazardous to such individual's health, safety or morals, shall be deemed suitable for the individual.
(b) Notwithstanding any other provisions of this law, no work shall be deemed suitable and benefits shall not be denied pursuant to this law to any otherwise eligible individual for refusing to accept new work under any of the following conditions:
a. If the position offered is vacant due directly to a strike, lockout, or other labor dispute;
b. If the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality;
c. If as a condition of being employed the individual would be required to join a company union or to resign from or refrain from joining any bona fide labor organization.
2. If a deputy finds that a claimant has been discharged for misconduct connected with the claimant's work, such claimant shall be disqualified for waiting week credit and benefits, and no benefits shall be paid nor shall the cost of any benefits be charged against any employer for any period of employment within the base period until the claimant has earned wages for work insured under the unemployment laws of this state or any other state as prescribed in this section. In addition to the disqualification for benefits pursuant to this provision the division may in the more aggravated cases of misconduct cancel all or any part of the individual's wage credits, which were established through the individual's employment by the employer who discharged such individual, according to the seriousness of the misconduct. A disqualification provided for pursuant to this subsection shall not apply to any week which occurs after the claimant has earned wages for work insured pursuant to the unemployment compensation laws of any state in an amount equal to six times the claimant's weekly benefit amount. Should a claimant be disqualified on a second or subsequent occasion within the base period or subsequent to the base period the claimant shall be required to earn wages in an amount equal to or in excess of six times the claimant's weekly benefit amount for each disqualification.
3. Notwithstanding the provisions of subsection 1 of this section, a claimant may not be determined to be disqualified for benefits because the claimant is in training approved pursuant to Section 236 of the Trade Act of 1974, as amended, (19 U.S.C.A. Sec. 2296, as amended), or because the claimant left work which was not suitable employment to enter such training. For the purposes of this subsection "suitable employment" means, with respect to a worker, work of a substantially equal or higher skill level than the worker's past adversely affected employment, and wages for such work at not less than eighty percent of the worker's average weekly wage as determined for the purposes of the Trade Act of 1974.
(L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1975 S.B. 325, A.L. 1979 S.B. 477, A.L. 1982 H.B. 1521, A.L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1996 H.B. 1368, A.L. 1997 H.B. 472, A.L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456, A.L. 2011 H.B. 136, A.L. 2014 S.B. 510) (1954) Where substantial evidence supported finding that truck driver was discharged for drinking while on duty in violation of employer's rule and union contract, his disqualification for benefits was proper. Ritch v. Industrial Comm. (A.), 271 S.W.2d 791. (1958) Offer of employment by former employer must be communicated to claimant so that where former employee who moved to new address and so did not receive letter offering him work would not be disqualified for failing to accept such work. ACF Industries v. Industrial Comm. (A.), 309 S.W.2d 676. Overruled (Mo.), 320 S.W.2d 484 (1959) where it was held that since claimant's own neglect or voluntary action prevented communication of offer and effected a breach of his contract, he was ineligible for benefits. (1959) Word "attributable" as used in the statute as to the cause of leaving work requires a causal connection between the leaving and the work of claimant. Bussmann Mfg. Co. v. Industrial Comm. of Mo., 327 S.W.2d 487. (1960) Claimant who left her work with appellant solely because of pregnancy, and on being ready to return to work approximately two and one-half months after baby's birth, was told there was no work available, was not entitled to unemployment compensation as she had left work voluntarily without good cause attributable to her or to her employer. Bussmann Mfg. Co. v. Industrial Commission (A.), 335 S.W.2d 456. (1960) Where a moving picture projectionist acted as a substitute for the regular projectionist and worked one day a week for several months and finally ceased working because the regular projectionist decided to work full time, the substitute was deemed to have voluntarily left his employment without good cause attributable to his work or employer since the employer had nothing to do with the arrangement between the regular projectionist and the substitute. Kilgore v Industrial Commission (A.), 337 S.W.2d 91. (1964) Where claimant, who was granted year's leave of absence due to pregnancy and was at first denied permission to return to work but was later allowed to return to work prior to expiration of leave, filed claim for benefits after having made five applications for work with other employers, commission's decision disqualifying claimant was proper. Neely v. Industrial Comm. of Mo., Div. of Emp. Sec. (A.), 379 S.W.2d 201. (1968) Held lack of cordiality of supervisor not good cause for quitting employment. Citizens Bank of Shelbyville v. Industrial Commission (A.), 428 S.W.2d 895. (1973) Even though claimant received compensation at the approximate rate of $3.54 per hour at the time of her termination, her refusal to accept work at anything less than $3.23 per hour when offered $2.50 per hour justified the determination that she was ineligible for unemployment benefits on the grounds she was unavailable for work. Blackman v. Industrial Commission, Div. of Emp. Sec. (A.), 491 S.W.2d 18. (1976) Termination of employee for refusal to shave beard held not termination because of misconduct connected with work so as to disqualify employee from waiting week credit or benefits as provided in this section, where evidence was that employee had been assured by his immediate supervisor that employer's rule against beards did not apply to him, that employee had worn beard without question of a rule violation for over a year while receiving satisfactory ratings and a wage increase, and that employee had not acted in wanton or willful disregard of his employer's interest. Laswell v. Industrial Com'n. of Missouri, etc. (A.),534 S.W.2d 613. (1977) Refusal to accept transfer to another job with forty-four percent reduction in pay would not disqualify claimant for unemployment benefits. Armco Steel Corp. v. Labor and Indus. Relations Commission (A.), 553 S.W.2d 506. (1978) Held employee who made fraudulent claims for insurance benefits on divorced wife committed action which constituted "misconduct connected with work" and disqualified him for unemployment compensation. Sain v. Labor and Industrial Relations Commission (A.), 564 S.W.2d 59. (1984) Profane language of employer in criticizing employee did not constitute "good cause" for employee to leave his employment, particularly when employee was not called any profane names. Backer's Potato Chip v. Labor and Industrial Relations (Mo. App), 679 S.W.2d 909. (1985) Claimant who voluntarily left her employment due to pregnancy was not entitled to unemployment compensation benefits. Wimberly v. Labor and Industrial Relations Commission (Mo. banc), 688 S.W.2d 344. (1987) This section has been held consistent with Federal law. Wimberly v. Labor and Industrial Relations Commission of Missouri, 107 S.Ct. 821. (1987) This statute represents a neutral policy toward the fundamental right to bear children and decision to deny unemployment compensation to women who quit job to have a child pursuant to this statute is lawful. Sokol v. Smith, 671 F.Supp. 1243 (W.D. Mo.). (2014) Employee's disregard of standards of behavior that an employer has a right to expect, such as falsification of a doctor's return-to-work certificate, need not be "misconduct" in determining eligibility for unemployment compensation. Seck v. Department of Transportation, 434 S.W.3d 74 (Mo.banc).
Mo. Rev. Stat. § 288.051 Temporary employees, defined, deemed to have voluntarily quit employment, when.
288.051. Temporary employees, defined, deemed to have voluntarily quit employment, when. — 1. For the purposes of this section, "temporary help firm" means a firm that hires its own employees and assigns them to clients to support or supplement the client's workforce in work situations such as employee absences, temporary skill shortages, seasonal workloads, and special assignments and projects. "Temporary employee" means an employee assigned to work for the clients of a temporary help firm.
2. A temporary employee of a temporary help firm will be deemed to have voluntarily quit employment if the employee does not contact the temporary help firm for reassignment prior to filing for benefits. Failure to contact the temporary help firm will not be deemed a voluntary quit unless the claimant has been advised of the obligation to contact the firm upon completion of assignments and that unemployment benefits may be denied for failure to do so.
(L. 2004 S.B. 966 § 288.401)
Mo. Rev. Stat. § 288.055 Retraining programs, eligibility to receive benefits while in program, ...
288.055. Retraining programs, eligibility to receive benefits while in program, requirements. — 1. Notwithstanding any other provision of this chapter, an unemployed claimant otherwise eligible for benefits shall not become ineligible for benefits because of his enrollment in and satisfactory pursuit of a retraining course of instruction which the director has approved for the individual.
2. An unemployed individual who files a claim for benefits may apply to the division for a determination of potential eligibility for benefits during a period of retraining or with respect to a claimant who has not applied for such determination, if the director finds the circumstances under subdivision (1) of subsection 3 of this section to exist, then the director shall make a complete determination under subsection 3 of this section, and where potential eligibility is determined, the director shall require the claimant to take a retraining course of instruction to be eligible for benefit payments.
3. A determination of potential eligibility for benefits under this section and chapter shall be issued to an unemployed claimant if the director finds that:
(1) Reasonable employment opportunities for which the unemployed claimant is fitted by training and experience do not exist or have substantially diminished in the labor market area in this state in which he is claiming benefits;
(2) The retraining course of instruction relates to an occupation or skill for which there are, or are expected to be in the immediate future, reasonable employment opportunities in any labor market area in this state in which the claimant agrees to seek work;
(3) The retraining course of instruction is one prescribed by the director;
(4) The individual has the required qualifications and aptitudes to complete the course successfully and profit therefrom; and
(5) Upon completion of his retraining course of instruction the individual should be qualified to use the skills acquired under labor organization rules where applicable to such skills.
4. Notwithstanding the provisions of subdivision (2) of section 288.040 , an unemployed claimant who is able to work is eligible to receive benefits under this section and chapter, with respect to any week during a period of retraining only if the director finds that:
(1) He has been determined potentially eligible under subsection 3 of this section; and
(2) He submits with each claim a written certification executed by a responsible person connected with the retraining program certifying that he was enrolled in and satisfactorily pursuing the retraining course of instruction.
5. If an individual fails to submit for any week during a period of retraining the certification required by subsection 4 of this section, he shall be ineligible to receive any benefits for that week. This subsection shall not render a claimant ineligible for benefits for any week during a period of retraining if on or before Monday of that week he notifies the division that his retraining course of instruction has been or is being discontinued or terminated prior to that week.
6. An unemployed claimant otherwise eligible for benefits under this section and chapter shall not be disqualified for refusing suitable employment offered to him, or failing to apply for suitable employment when notified by an employment office, or for leaving his most recent temporary work, accepted during his retraining, if the acceptance of or applying for suitable employment or continuing such work would require him to terminate his retraining course of instruction.
7. Notwithstanding any other provision of this section, no payment of benefits shall be made to any individual for any week or part of any week with respect to which he is entitled to receive training benefits as a result of participation by this state pursuant to the provision of any federal law providing for the payment of such benefits unless required by such federal law.
8. Words and phrases used in this section have the meanings ascribed to them in this chapter.
9. Notwithstanding any other provision of this section, the director may determine upon application of a claimant who is unemployed due to a permanent mass layoff, that such claimant is eligible for training, and such claimant shall be eligible to receive benefits under this section and chapter if he meets the requirements of subdivision (2) of subsection 4 of this section and is otherwise eligible for benefits.
(L. 1961 p. 433 §§ 1 to 8, A.L. 1975 S.B. 270, A.L. 1988 H.B. 1485) Effective 3-01-88
Mo. Rev. Stat. § 288.060 Benefits, how paid - wage credits - limitation on duration of benefits - ...
*288.060. Benefits, how paid — wage credits — limitation on duration of benefits — benefits due decedent — benefit warrants cancelled, when — electronic funds transfer system, allowed — remote claims filing procedures required, contents, duties. — 1. All benefits shall be paid through employment offices in accordance with such regulations as the division may prescribe.
2. Each eligible insured worker who is totally unemployed in any week shall be paid for such week a sum equal to his or her weekly benefit amount.
3. Each eligible insured worker who is partially unemployed in any week shall be paid for such week a partial benefit. Such partial benefit shall be an amount equal to the difference between his or her weekly benefit amount and that part of his or her wages for such week in excess of twenty dollars, and, if such partial benefit amount is not a multiple of one dollar, such amount shall be reduced to the nearest lower full dollar amount. For calendar year 2007 and each year thereafter, such partial benefit shall be an amount equal to the difference between his or her weekly benefit amount and that part of his or her wages for such week in excess of twenty dollars or twenty percent of his or her weekly benefit amount, whichever is greater, and, if such partial benefit amount is not a multiple of one dollar, such amount shall be reduced to the nearest lower full dollar amount. Pay received by an eligible insured worker who is a member of the organized militia for training or duty authorized by Section 502(a)(1) of Title 32, United States Code, shall not be considered wages for the purpose of this subsection.
4. The division shall compute the wage credits for each individual by crediting him or her with the wages paid to him or her for insured work during each quarter of his or her base period or twenty-six times his or her weekly benefit amount, whichever is the lesser. In addition, if a claimant receives wages in the form of termination pay or severance pay and such payment appears in a base period established by the filing of an initial claim, the claimant may, at his or her option, choose to have such payment included in the calendar quarter in which it was paid or choose to have it prorated equally among the quarters comprising the base period of the claim. For the purpose of this section, wages shall be counted as wage credits for any benefit year, only if such benefit year begins subsequent to the date on which the employing unit by whom such wages were paid has become an employer. The wage credits of an individual earned during the period commencing with the end of a prior base period and ending on the date on which he or she filed an allowed initial claim shall not be available for benefit purposes in a subsequent benefit year unless, in addition thereto, such individual has subsequently earned either wages for insured work in an amount equal to at least five times his or her current weekly benefit amount or wages in an amount equal to at least ten times his or her current weekly benefit amount.
** 5. The duration of benefits payable to any insured worker during any benefit year shall be limited to:
(1) Twenty weeks if the Missouri average unemployment rate is nine percent or higher;
(2) Nineteen weeks if the Missouri average unemployment rate is between eight and one-half percent and nine percent;
(3) Eighteen weeks if the Missouri average unemployment rate is eight percent up to and including eight and one-half percent;
(4) Seventeen weeks if the Missouri average unemployment rate is between seven and one-half percent and eight percent;
(5) Sixteen weeks if the Missouri average unemployment rate is seven percent up to and including seven and one-half percent;
(6) Fifteen weeks if the Missouri average unemployment rate is between six and one-half percent and seven percent;
(7) Fourteen weeks if the Missouri average unemployment rate is six percent up to and including six and one-half percent;
(8) Thirteen weeks if the Missouri average unemployment rate is below six percent. As used in this subsection, the phrase "Missouri average unemployment rate" means the average of the seasonally adjusted statewide unemployment rates as published by the United States Department of Labor, Bureau of Labor Statistics, for the time periods of January first through March thirty-first and July first through September thirtieth. The average of the seasonally adjusted statewide unemployment rates for the time period of January first through March thirty-first shall be effective on and after July first of each year and shall be effective through December thirty-first. The average of the seasonally adjusted statewide unemployment rates for the time period of July first through September thirtieth shall be effective on and after January first of each year and shall be effective through June thirtieth; and
(9) The provisions of this subsection shall become effective January 1, 2016.
6. In the event that benefits are due a deceased person and no petition has been filed for the probate of the will or for the administration of the estate of such person within thirty days after his or her death, the division may by regulation provide for the payment of such benefits to such person or persons as the division finds entitled thereto and every such payment shall be a valid payment to the same extent as if made to the legal representatives of the deceased.
7. The division is authorized to cancel any benefit warrant remaining outstanding and unpaid one year after the date of its issuance and there shall be no liability for the payment of any such benefit warrant thereafter.
8. The division may establish an electronic funds transfer system to transfer directly to claimants' accounts in financial institutions benefits payable to them pursuant to this chapter. To receive benefits by electronic funds transfer, a claimant shall satisfactorily complete a direct deposit application form authorizing the division to deposit benefit payments into a designated checking or savings account. Any electronic funds transfer system created pursuant to this subsection shall be administered in accordance with regulations prescribed by the division.
9. The division may issue a benefit warrant covering more than one week of benefits.
10. Prior to January 1, 2005, the division shall institute procedures including, but not limited to, name, date of birth, and Social Security verification matches for remote claims filing via the use of telephone or the internet in accordance with such regulations as the division shall prescribe. At a minimum, the division shall verify the Social Security number and date of birth when an individual claimant initially files for unemployment insurance benefits. If verification information does not match what is on file in division databases to what the individual is stating, the division shall require the claimant to submit a division-approved form requesting an affidavit of eligibility prior to the payment of additional future benefits. The division of employment security shall cross-check unemployment compensation applicants and recipients with Social Security Administration data maintained by the federal government at least weekly. The division of employment security shall cross-check at least monthly unemployment compensation applicants and recipients with department of revenue drivers license databases.
(L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1961 p. 430, A.L. 1965 p. 420, A.L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1992 S.B. 626, A.L. 1993 H.B. 502, A.L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456, A.L. 2011 H.B. 163, A.L. 2015 H.B. 150) *Effective 10-16-15, see § 21.250. H.B. 150 was vetoed on May 5, 2015. The veto was overridden by the House on May 12, 2015, and by the Senate on September 16, 2015. *Revisor's Note: This section was declared unconstitutional in Pestka et al. v. State , see 2016 annotation below. **Subsection 5 effective 1-01-16 (2016) Only bills returned by the Governor on or after the fifth day before the end of the regular legislative session can be taken up during September veto session, thus Senate veto session vote to override the Governor's veto of HB 150 was untimely. Pestka et al. v. State, No. SC95369 (Mo.).
Mo. Rev. Stat. § 288.062 "On" and "Off" indicators, state and national, how determined - extended ...
288.062. "On" and "Off" indicators, state and national, how determined — extended benefits, defined — amount and how computed. — 1. As used in this section, unless the context clearly requires otherwise:
(1) "Extended benefit period" means a period which begins with the third week after a week for which there is a state "on" indicator, and ends with either of the following weeks, whichever occurs later:
(a) The third week after the first week for which there is a state "off" indicator; or
(b) The thirteenth consecutive week of such period; provided, that no extended benefit period may begin by reason of a state "on" indicator before the fourteenth week following the end of a prior extended benefit period which was in effect with respect to this state;
(2) There is a "state 'on' indicator" for this state for a week if the director determines, in accordance with the regulations of the United States Secretary of Labor, that for the period consisting of such week and the immediately preceding twelve weeks, the rate of insured unemployment (not seasonally adjusted) under this law:
(a) a. Equaled or exceeded one hundred twenty percent of the average of such rates for the corresponding thirteen-week period ending in each of the preceding two calendar years; and
b. Equaled or exceeded four percent for weeks beginning prior to or on September 25, 1982, or five percent for weeks beginning after September 25, 1982; except that, if the rate of insured unemployment as contemplated in this subdivision equals or exceeds five percent for weeks beginning prior to or on September 25, 1982, or six percent for weeks beginning after September 25, 1982, the determination of an "on" indicator shall be made under this subdivision as if this subdivision did not contain the provisions of subparagraph a. of paragraph (a) of this subdivision; or
(b) With respect to weeks of unemployment beginning on or after February 1, 2009, and ending on or before the week ending four weeks prior to the last week of unemployment for which one hundred percent federal sharing is available under the provisions of Public Law 111-5, Section 2005(a) or August 28, 2013, whichever should occur first:
a. The average rate of total unemployment in the state (seasonally adjusted), as determined by the United States Secretary of Labor, for the period consisting of the most recent three months for which data for all states are published before the close of such week equals or exceeds six and one-half percent; and
b. The average rate of total unemployment in the state (seasonally adjusted), as determined by the United States Secretary of Labor, for the three-month period referred to in subparagraph a. of this paragraph, equals or exceeds one hundred and ten percent of such average for either or both of the corresponding three-month periods ending in the two preceding calendar years; or
c. Effective with respect to compensation for weeks of unemployment beginning after the date of enactment of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Public Law 111-312, and ending on or before the last day allowable by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, the average rate of total unemployment in the state (seasonally adjusted), as determined by the United States Secretary of Labor, for the three-month period referred to in subparagraph a. of this paragraph, equals or exceeds one hundred and ten percent of such average for any or all of the corresponding three-month periods ending in the three preceding calendar years;
(3) There is a "state 'off' indicator" for this state for a week if the director determines, in accordance with the regulations of the United States Secretary of Labor, that for the period consisting of such week and the immediately preceding twelve weeks, the rate of insured unemployment (not seasonally adjusted) under this law:
(a) Was less than one hundred twenty percent of the average of such rates for the corresponding thirteen-week period ending in each of the preceding two calendar years; or
(b) Was less than four percent (five percent for weeks beginning after September 25, 1982); except, there shall not be an "off" indicator for any week in which an "on" indicator as contemplated in subparagraph b. of paragraph (a) of subdivision (2) of this subsection exists;
(4) "Rate of insured unemployment" , for the purposes of subdivisions (2) and (3) of this subsection, means the percentage derived by dividing:
(a) The average weekly number of individuals filing claims for regular compensation in this state for weeks of unemployment with respect to the most recent thirteen-consecutive-week period, as determined by the director on the basis of his or her reports to the United States Secretary of Labor, by
(b) The average monthly employment covered under this law for the first four of the most recent six completed calendar quarters ending before the end of such thirteen-week period;
(5) "Regular benefits" means benefits payable to an individual under this law or under any other state law (including benefits payable to federal civilian employees and ex-servicemen pursuant to 5 U.S.C. Chapter 85) other than extended benefits;
(6) "Extended benefits" means benefits (including benefits payable to federal civilian employees and to ex-servicemen pursuant to 5 U.S.C. Chapter 85) payable to an individual under the provisions of this section for weeks of unemployment in his or her eligibility period;
(7) "Eligibility period" of an individual means the period consisting of the weeks in his or her benefit year which begin in an extended benefit period and, if his or her benefit year ends within such extended benefit period, any weeks thereafter which begin in such period;
(8) "Exhaustee" means an individual who, with respect to any week of unemployment in his or her eligibility period:
(a) Has received, prior to such week, all of the regular benefits that were available to him or her under this law or any other state law (including dependents' allowances and benefits payable to federal civilian employees and ex-servicemen under 5 U.S.C. Chapter 85) in his or her current benefit year that includes such week; provided, that, for the purposes of this paragraph, an individual shall be deemed to have received all of the regular benefits that were available to him or her although as a result of a pending appeal with respect to wages or employment, or both, that were not considered in the original monetary determination in his or her benefit year, he may subsequently be determined to be entitled to added regular benefits; or
(b) Has received, prior to such week, all the regular compensation available to him or her in his or her current benefit year that includes such week under the unemployment compensation law of the state in which he or she files a claim for extended compensation or the unemployment compensation law of any other state after a cancellation of some or all of his or her wage credits or the partial or total reduction of his or her right to regular compensation; or
(c) His or her benefit year having expired prior to such week, he or she has insufficient wages or employment, or both, on the basis of which he or she could establish in any state a new benefit year that would include such week, or having established a new benefit year that includes such week, he or she is precluded from receiving regular compensation by reason of a state law provision which meets the requirement of Section 3304(a)(7) of the Internal Revenue Code of 1954; and
(d) a. Has no right to unemployment benefits or allowances, as the case may be, under the Railroad Unemployment Insurance Act, the Trade Expansion Act of 1962, the Automotive Products Trade Act of 1965 and such other federal laws as are specified in regulations issued by the United States Secretary of Labor; and
b. Has not received and is not seeking unemployment benefits under the unemployment compensation law of Canada; but if he or she is seeking such benefits and the appropriate agency finally determines that he or she is not entitled to benefits under such law he or she is considered an exhaustee;
(9) "State law" means the unemployment insurance law of any state, approved by the United States Secretary of Labor under Section 3304 of the Internal Revenue Code of 1954.
2. Except when the result would be inconsistent with the other provisions of this section, as provided in the regulations of the director, the provisions of this law which apply to claims for, or the payment of, regular benefits shall apply to claims for, and the payment of, extended benefits.
3. An individual shall be eligible to receive extended benefits with respect to any week of unemployment in his or her eligibility period only if the deputy finds that with respect to such week:
(1) He or she is an exhaustee as defined in subdivision (8) of subsection 1 of this section;
(2) He or she has satisfied the requirements of this law for the receipt of regular benefits that are applicable to individuals claiming extended benefits, including not being subject to a disqualification for the receipt of benefits; except that, in the case of a claim for benefits filed in another state, which is acting as an agent state under the Interstate Benefits Payment Plan as provided by regulation, which claim is based on benefit credits accumulated in this state, eligibility for extended benefits shall be limited to the first two compensable weeks unless there is an extended benefit period in effect in both this state and the agent state in which the claim was filed;
(3) The other provisions of this law notwithstanding, as to new extended benefit claims filed after September 25, 1982, an individual shall be eligible to receive extended benefits with respect to any week of unemployment in his or her eligibility period only if the deputy finds that the total wages in the base period of his or her benefit year equal at least one and one-half times the wages paid during that quarter of his or her base period in which his or her wages were highest.
4. A claimant shall not be eligible for extended benefits following any disqualification imposed under subsection 1 or 2 of section 288.050 , unless subsequent to the effective date of the disqualification, the claimant has been employed during at least four weeks and has earned wages equal to at least four times his or her weekly benefit amount.
5. For the purposes of determining eligibility for extended benefits, the term "suitable work" means any work which is within such individual's capabilities except that, if the individual furnishes satisfactory evidence that the prospects for obtaining work in his or her customary occupation within a reasonably short period are good, the determination of what constitutes suitable work shall be made in accordance with the provisions of subdivision (3) of subsection 1 of section 288.050 . If a deputy finds that a person who is claiming extended benefits has refused to accept or to apply for suitable work, as defined in this subsection, or has failed to actively engage in seeking work subsequent to the effective date of his or her claim for extended benefits, that person shall be ineligible for extended benefits for the period beginning with the first day of the week in which such refusal or failure occurred. That ineligibility shall remain in effect until the person has been employed for at least four weeks after the week in which the refusal or failure occurred and has earned wages equal to at least four times his or her weekly benefit amount.
6. Extended benefits shall not be denied under subsection 5 of this section to any individual for any week by reason of a failure to accept an offer of or apply for suitable work if:
(1) The gross average weekly remuneration for such work does not exceed the individual's weekly benefit amount plus the amount of any supplemental unemployment benefits, as defined in Section 501(c)(17) (d) of the Internal Revenue Code, payable to such individual for such week; or
(2) The position was not offered to such individual in writing or was not listed with the state employment service; or
(3) If the remuneration for the work offered is less than the minimum wage provided by Section 6(a)(1) of the Fair Labor Standards Act of 1938 , as amended, without regard to any exemption or any applicable minimum wage as provided in Section 202(a)(3)(D)(iv)(II) of the Federal-State Extended Unemployment Compensation Act of 1970 , whichever is the greater. Pursuant to section 290.528 , a local minimum wage is not authorized under state law.
7. For the purposes of this section, an individual shall be considered as actively engaged in seeking work during any week with respect to which the individual has engaged in a systematic and sustained effort to obtain work as indicated by tangible evidence which the individual provides to the division.
8. Extended benefits shall not be denied for failure to apply for or to accept suitable work if such failure would not result in a denial of benefits under subdivision (3) of subsection 1 of section 288.050 to the extent that the provisions of subdivision (3) of subsection 1 of section 288.050 are not inconsistent with the provisions of subsections 5 and 6 of this section.
9. The division shall refer any claimant entitled to extended benefits under this law to any suitable work which meets the criteria established in subsections 5 and 6 of this section.
10. Notwithstanding other provisions of this chapter to the contrary, as to claims of extended benefits, subsections 4 to 9 of this section shall not apply to weeks of unemployment beginning after March 6, 1993, and before January 1, 1995. Entitlement to extended benefits for weeks beginning after March 6, 1993, and before January 1, 1995, shall be determined in accordance with provisions of this chapter not excluded by this subsection.
11. "Weekly extended benefit amount." The weekly extended benefit amount payable to an individual for a week of total unemployment in his or her eligibility period shall be an amount equal to the weekly benefit amount payable to him or her during his or her applicable benefit year, reduced by a percentage equal to the percentage of the reduction in federal payments to states under Section 204 of the Federal State Extended Unemployment Compensation Act of 1970 , in accord with any order issued under any law of the United States. Such weekly benefit amount, if not a multiple of one dollar, shall be reduced to the nearest lower full dollar amount.
12. (1) "Total extended benefit amount." The total extended benefit amount payable to any eligible individual with respect to his or her applicable benefit year shall be the lesser of the following amounts:
(a) Fifty percent of the total amount of regular benefits which were payable to him or her under this law in his or her applicable benefit year;
(b) Thirteen times his or her weekly benefit amount which was payable to him or her under this law for a week of total unemployment in the applicable benefit year.
(2) Notwithstanding subdivision (1) of this subsection, during any fiscal year in which federal payments to states under Section 204 of the Federal State Extended Unemployment Compensation Act of 1970 are reduced under any order issued under any law of the United States, the total extended benefit amount payable to an individual with respect to his or her applicable benefit year shall be reduced by an amount equal to the aggregate of the reductions under subsection 11 of this section in the weekly amounts paid to the individual.
(3) Notwithstanding the other provisions of this subsection, if the benefit year of any individual ends within an extended benefit period, the remaining balance of extended benefits that such individual would, but for this subdivision, be entitled to receive in that extended benefit period, with respect to weeks of unemployment beginning after the end of the benefit year, shall be reduced, but not below zero, by the product of the number of weeks for which the individual received trade readjustment allowances under the Trade Act of 1974, as amended, within that benefit year, multiplied by the individual's weekly benefit amount for extended benefits.
(4) (a) Effective with respect to weeks beginning in a high unemployment period, subdivision (1) of this subsection shall be applied by substituting:
a. Eighty percent for fifty percent in paragraph (a) of subdivision (1) of this subsection; and
b. Twenty times for thirteen times in paragraph (b) of subdivision (1) of this subsection.
(b) For purposes of paragraph (a) of this subdivision, the term "high unemployment period" means any period during which an extended benefit period would be in effect if subparagraph a. of paragraph (b) of subdivision (2) of subsection 1 of this section were applied by substituting eight percent for six and one-half percent.
13. (1) Whenever an extended benefit period is to become effective in this state as a result of a state "on" indicator, or an extended benefit period is to be terminated in this state as a result of a state "off" indicator, the director shall make an appropriate public announcement.
(2) Computations required by the provisions of subdivision (4) of subsection 1 of this section shall be made by the director, in accordance with regulations prescribed by the United States Secretary of Labor.
(L. 1972 S.B. 474, A.L. 1977 H.B. 707, A.L. 1982 H.B. 1521, A.L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1993 H.B. 492, A.L. 2009 H.B. 1075, A.L. 2010 H.B. 1544, A.L. 2011 H.B. 163, A.L. 2017 H.B. 1194 & 1193)
Mo. Rev. Stat. § 288.070 Claims for benefits - procedure - payment pending appeal.
288.070. Claims for benefits — procedure — payment pending appeal. — 1. All claims shall be made in accordance with such regulations as the division may prescribe; except that such regulations shall not require the filing of a claim for benefits by the claimant in person for a week of unemployment occurring immediately prior to the claimant's reemployment, but claims in such cases may be made by mail, or otherwise if authorized by regulation. Notice of each initial claim filed by an insured worker which establishes the beginning of such worker's benefit year shall be promptly mailed by the division to each base period employer of such individual, except notice of an initial claim shall not be mailed to any contributing base period employer which paid such individual gross wages in the amount of four hundred dollars or less during such individual's base period, and to the last employing unit whose name is furnished by the individual when such individual files such claim. In similar manner, a notice of each renewed claim filed by an insured worker during a benefit year after a period in such year during which the insured worker was employed shall be given to the last employing unit whose name is furnished by the individual when the individual files such renewed claim or to any other base period or subsequent employer of the worker who has requested such a notice. Any such base period employer or any employing unit, which employed the claimant since the beginning of the base period, who within ten calendar days after the mailing of notice of the initial claim or a renewed claim to the employer or employing unit's last known address files a written protest against the allowance of benefits, and any employing unit from whom the claimant was separated during a week claimed other than a week in which an initial or renewed claim is effective, shall be deemed an interested party to any determination allowing benefits during the benefit year until such time as the issue or issues raised by the protest are resolved by a determination or decision which has become final.
2. If the last employer or any base period employer files a written protest against the allowance of benefits based upon the claimant's refusal to accept suitable work when offered the claimant, either through the division or directly by such last or base period employer, and such protest is filed within ten calendar days of the claimant's refusal of work, such employer shall be deemed an interested party to any determination concerning the claimant's refusal of work until such time as the issue or issues raised by the protest are resolved by a determination or decision which has become final.
3. Any base period employer or any employing unit, which employed the claimant since the beginning of the base period, who files a written protest against the allowance of benefits based upon the claimant not being able to work or available for work shall be deemed an interested party to any determination concerning claimant's ability to work or availability for work until such time as the issue or issues raised by the protest are resolved by a determination or decision which has become final.
4. A deputy shall promptly examine each initial claim and make a determination of the claimant's status as an insured worker. Each such determination shall be based on a written statement showing the amount of wages for insured work paid to the claimant by each employer during the claimant's base period and shall include a finding as to whether such wages meet the requirements for the claimant to be an insured worker, and, if so, the first day of the claimant's benefit year, the claimant's weekly benefit amount, and the maximum total amount of benefits which may be payable to the claimant for weeks of unemployment in the claimant's benefit year. The deputy shall in respect to all claims for benefits thereafter filed by such individual in the claimant's benefit year make a written determination as to whether and in what amount the claimant is entitled to benefits for the week or weeks with respect to which the determination is made. Whenever claims involve complex questions of law or fact, the deputy, with the approval of the director, may refer such claims to the appeals tribunal, without making a determination, for a fair hearing and decision as provided in section 288.190 .
5. The deputy shall, in writing, promptly notify the claimant of such deputy's determination on an initial claim, including the reason therefor, and a copy of the written statement as provided in subsection 4 of this section. The deputy shall promptly notify the claimant and all other interested parties of such deputy's determination on any claim for benefits and shall give the reason therefor; except that, where a determination on a later claim for benefits in a benefit year is the same as the determination on a preceding claim, no additional notice shall be given. A determination shall be final, when unappealed, in respect to any claim to which it applies except that an appeal from a determination on a claim for benefits shall be considered as an appeal from all later claims to which the same determination applies. The deputy may, however, not later than one year following the end of a benefit year, for good cause, reconsider any determination on any claim and shall promptly notify the claimant and other interested parties of such deputy's redetermination and the reasons therefor. Whenever the deputy shall have notified any interested employer of the denial of benefits to a claimant for any week or weeks and shall thereafter allow benefits to such claimant for a subsequent week or weeks, the deputy shall notify such interested employer of the beginning date of the allowance of benefits for such subsequent period.
6. Unless the claimant or any interested party within thirty calendar days after notice of such determination is either delivered in person or mailed to the last known address of such claimant or interested party files an appeal from such determination, it shall be final. If, pursuant to a determination or redetermination, benefits are payable in any amount or in respect to any week as to which there is no dispute, such amount of benefits shall be promptly paid regardless of any appeal.
7. Benefits shall be paid promptly in accordance with a determination or redetermination pursuant to this section, or the decision of an appeals tribunal, the labor and industrial relations commission of Missouri or a reviewing court upon the issuance of such determination, redetermination or decision (regardless of the pendency of the period to apply for reconsideration, file an appeal, or petition for judicial review as provided in this section, or section 288.190 , 288.200 , or 288.210 , as the case may be, or the pendency of any such application, appeal, or petition) unless and until such determination, redetermination or decision has been modified or reversed by a subsequent redetermination or decision, in which event benefits shall be paid or denied for weeks of unemployment thereafter in accordance with such modified or reversed redetermination or decision.
8. Benefits paid during the pendency of the period to apply for reconsideration, file an appeal, or petition for judicial review or during the pendency of any such application, appeal, or petition shall be considered as having been due and payable regardless of any redetermination or decision unless the modifying or reversing redetermination or decision establishes that the claimant willfully failed to disclose or falsified any fact which would have disqualified the claimant or rendered the claimant ineligible for such benefits as contemplated in subsection 9 of section 288.380 .
9. Benefits paid during the pendency of the period to apply for reconsideration, file an appeal, or petition for judicial review or during the pendency of any such application, appeal, or petition which would not have been payable under a redetermination or decision which becomes final shall not be chargeable to any employer. Beginning with benefits paid on and after January 1, 1998, the provisions of this subsection shall not apply to employers who have elected to make payments in lieu of contributions pursuant to subsection 3 of section 288.090 .
10. The ten-day period mentioned in subsections 1 and 2 of this section and the thirty-day period mentioned in subsection 6 of this section may, for good cause, be extended.
11. Any notice of claim or notice of determination required to be mailed by the division to an employer or claimant under this section may be transmitted electronically by the division to any employer or claimant requesting such method of delivery. The date the division transmits such notice of claim or notice of determination shall be deemed the date of mailing for purposes of filing a protest to the notice of * claim or filing an appeal concerning a notice of determination.
(L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1972 S.B. 473, A.L. 1974 S.B. 450, A.L. 1979 S.B. 477, A.L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1993 H.B. 502, A.L. 1996 H.B. 1368, A.L. 2008 H.B. 2041) Effective 10-01-08 *Word "or" appears in original rolls.
Mo. Rev. Stat. § 288.080 Employer, when subject to law - election of coverage - termination.
288.080. Employer, when subject to law — election of coverage — termination. — 1. Except as provided in subsection 3, any individual, type of organization or employing unit which is or becomes an employer subject to this law within any calendar year shall be subject to this law during the whole of such calendar year.
2. Except as otherwise provided in subsection 3
(1) An employing unit which became a liable employer under any of the provisions of section 288.032 shall cease to be an employer as of the first day of January of any calendar year, if it files with the division, on or before the tenth day of February of such year, a written application for termination of coverage, and the division makes a determination that during the preceding calendar year the employing unit did not have a sufficient number of workers in employment and did not pay sufficient wages for services in employment to meet any of the conditions for establishing liability as an employer as set out in section 288.032 . Notwithstanding the above set out time limit for the filing of an application, any employing unit not having knowledge of its liability as an employer subject to the law for a prior year shall cease to be an employer as of the first day of January of any later calendar year, if it files with the division within ninety days after it was notified of its liability, a written application for termination of coverage, and the division makes a determination that the employing unit meets the requirements of this subsection for the year preceding the year for which termination of coverage is requested.
3. (1) Any individual, type of organization or employing unit, not otherwise subject to this law, which files with the division its written election to become a subject employer for not less than two calendar years, shall, with the written approval of such election by the division, become an employer to the same extent as all other employers, as of the date stated in such approval.
(2) Any employing unit for which services that do not constitute employment are performed may file with the division a written election that all such services with respect to which payments are not required under an unemployment insurance law of any other state or of the federal government shall be deemed to constitute employment for all the purposes of this law for not less than two calendar years. Upon the written approval of such election by the division such services shall be deemed to constitute employment from and after the date stated in such approval. Such services shall cease to be deemed employment as of January first of any calendar year subsequent to such two calendar years only if the employing unit files with the * division on or before the tenth day of February of such year, a written application for termination of such coverage.
4. The division may at any time on its own initiative terminate the status of any individual, type of organization or employing unit as an employer subject to this law, which is an employer pursuant to an approved election, and the division may likewise terminate the status of any employing unit as an employer subject to this law when satisfied that such employer has had no individuals in employment at any time during the two preceding calendar years.
5. Any employer whose liability under this law is terminated shall notify all individuals performing services for him of such termination, shall for a period of ninety days thereafter keep notice thereof conspicuously posted, and shall for a period of five calendar quarters after such termination supply to his workers copies of any printed statements relating to claims for benefits when and as the division may by regulations prescribe.
(L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1972 S.B. 474, A.L. 1977 H.B. 707) *Word "the" does not appear.
Mo. Rev. Stat. § 288.090 Contributions required, when - payments in lieu of contributions, ...
288.090. Contributions required, when — payments in lieu of contributions, procedures — common paymaster arrangements. — 1. Contributions shall accrue and become payable by each employer for each calendar year in which he is subject to this law. Such contributions shall become due and be paid by each employer to the division for the fund on or before the last day of the month following each calendar quarterly period of three months except when regulation requires monthly payment. Any employer upon application, or pursuant to a general or special regulation, may be granted an extension of time, not exceeding three months, for the making of his or her quarterly contribution and wage reports or for the payment of such contributions. Payment of contributions due shall be made to the treasurer designated pursuant to section 288.290 .
(1) In the payment of any contributions due, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent;
(2) Contributions shall not be deducted in whole or in part from the wages of individuals in employment.
2. As of June thirtieth of each year, the division shall establish an average industry contribution rate for the next succeeding calendar year for each of the industrial classification divisions listed in the industrial classification system established by the federal government. The average industry contribution rate for each standard industrial classification division shall be computed by multiplying total taxable wages paid by each employer in the industrial classification division during the twelve consecutive months ending on June thirtieth by the employer's contribution rate established for the next calendar year and dividing the aggregate product for all employers in the industrial classification division by the total of taxable wages paid by all employers in the industrial classification division during the twelve consecutive months ending on June thirtieth. Each employer will be assigned to an industrial classification code division as determined by the division in accordance with the definitions contained in the industrial classification system established by the federal government, and shall pay contributions at the average industry rate established for the preceding calendar year for the industrial classification division to which it is assigned or two and seven-tenths percent of taxable wages paid by it, whichever is the greater, unless there have been at least twelve consecutive calendar months immediately preceding the calculation date throughout which its account could have been charged with benefits. The division shall classify all employers meeting this chargeability requirement for each calendar year in accordance with their actual experience in the payment of contributions on their own behalf and with respect to benefits charged against their accounts, with a view to fixing such contribution rates as will reflect such experience. The division shall determine the contribution rate of each such employer in accordance with sections 288.113 to 288.126 . Notwithstanding the provisions of this subsection, any employing unit which becomes an employer pursuant to the provisions of subsection 7 or 8 of section 288.034 shall pay contributions equal to one percent of wages paid by it until its account has been chargeable with benefits for the period of time sufficient to enable it to qualify for a computed rate on the same basis as other employers.
3. Benefits paid to employees of any governmental entity and nonprofit organizations shall be financed in accordance with the provisions of this subsection. For the purpose of this subsection, a "nonprofit organization" is an organization (or group of organizations) described in Section 501(c)(3) of the United States Internal Revenue Code which is exempt from income tax under Section 501(a) of such code.
(1) A governmental entity which, pursuant to subsection 7 of section 288.034 , or nonprofit organization which, pursuant to subsection 8 of section 288.034 , is, or becomes, subject to this law on or after April 27, 1972, shall pay contributions due under the provisions of subsections 1 and 2 of this section unless it elects, in accordance with this subdivision, to pay to the division for the unemployment compensation fund an amount equal to the amount of regular benefits and of one-half of the extended benefits paid, that is attributable to service in the employ of such governmental entity or nonprofit organization, to individuals for weeks of unemployment which begin during the effective period of such election; except that, with respect to benefits paid for weeks of unemployment beginning on or after January 1, 1979, any such election by a governmental entity shall be to pay to the division for the unemployment compensation fund an amount equal to the amount of all regular benefits and all extended benefits paid that is attributable to service in the employ of such governmental entity.
(a) A governmental entity or nonprofit organization which is, or becomes, subject to this law on or after April 27, 1972, may elect to become liable for payments in lieu of contributions for a period of not less than one calendar year, provided it files with the division a written notice of its election within the thirty-day period immediately following the date of the determination of such subjectivity. The provisions of paragraphs (a) through (f) of subdivision (4) of subsection 1 of section 288.100 shall not apply in the calendar year 1998 and each calendar year thereafter, in the case of an employer who has elected to become liable for payments in lieu of contributions.
(b) A governmental entity or nonprofit organization which makes an election in accordance with paragraph (a) of this subdivision will continue to be liable for payments in lieu of contributions until it files with the division a written notice terminating its election not later than thirty days prior to the beginning of the calendar year for which such termination shall first be effective.
(c) A governmental entity or any nonprofit organization which has been paying contributions under this law for a period subsequent to January 1, 1972, may change to a reimbursable basis by filing with the division not later than thirty days prior to the beginning of any calendar year a written notice of election to become liable for payments in lieu of contributions. Such election shall not be terminable by the organization for that and the next calendar year.
(d) The division, in accordance with such regulations as may be adopted, shall notify each governmental entity or nonprofit organization of any determination of its status of an employer and of the effective date of any election which it makes and of any termination of such election. Such determination shall be subject to appeal as is provided in subsection 4 of section 288.130 .
(2) Payments in lieu of contributions shall be made in accordance with the provisions of paragraph (a) of this subdivision, as follows:
(a) At the end of each calendar quarter, or at the end of any other period as determined by the director, the division shall bill the governmental entity or nonprofit organization (or group of such organizations) which has elected to make payments in lieu of contributions for an amount equal to the full amount of regular benefits plus one-half of the amount of extended benefits paid during such quarter or other prescribed period that is attributable to service in the employ of such organization; except that, with respect to extended benefits paid for weeks of unemployment beginning on or after January 1, 1979, which are attributable to service in the employ of a governmental entity, the governmental entity shall be billed for the full amount of such extended benefits.
(b) Payment of any bill rendered under paragraph (a) of this subdivision shall be due and shall be made not later than thirty days after such bill was mailed to the last known address of the governmental entity or nonprofit organization or was otherwise delivered to it.
(c) Payments made by the governmental entity or nonprofit organization under the provisions of this subsection shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the organization.
(d) Past due payments of amounts in lieu of contributions shall be subject to the same interest and penalties that apply to past due contributions. Also, unpaid amounts in lieu of contributions, interest, penalties and surcharges are subject to the same assessment, civil action and compromise provisions of this law as apply to unpaid contributions. Further, the provisions of this law which provide for the adjustment or refund of contributions shall apply to the adjustment or refund of payments in lieu of contributions.
(3) If any governmental entity or nonprofit organization fails to timely file a required quarterly wage report, the division shall assess such entity or organization a penalty as provided in subsections 1 and 2 of section 288.160 .
(4) Except as provided in subsection 4 of this section, each employer that is liable for payments in lieu of contributions shall pay to the division for the fund the amount of regular benefits plus the amount of one-half of extended benefits paid that are attributable to service in the employ of such employer; except that, with respect to benefits paid for weeks of unemployment beginning on or after January 1, 1979, a governmental entity that is liable for payments in lieu of contributions shall pay to the division for the fund the amount of all regular benefits and all extended benefits paid that are attributable to service in the employ of such employer. If benefits paid to an individual are based on wages paid by more than one employer in the base period of the claim, the amount chargeable to each employer shall be obtained by multiplying the benefits paid by a ratio obtained by dividing the base period wages from such employer by the total wages appearing in the base period.
(5) Two or more employers that have become liable for payments in lieu of contributions, in accordance with the provisions of subdivision (1) of this subsection, may file a joint application to the division for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such employers. Each such application shall identify and authorize a group representative to act as the group's agent for the purposes of this subdivision. Upon approval of the application, the division shall establish a group account for such employers effective as of the beginning of the calendar quarter in which the application was received and shall notify the group's representative of the effective date of the account. Such account shall remain in effect for not less than two years and thereafter until terminated at the discretion of the director or upon application by the group. Upon establishment of the account, each member of the group shall be liable for payments in lieu of contributions with respect to each calendar quarter in the amount that bears the same ratio to the total benefits paid in such quarter that are attributable to service performed in the employ of all members of the group as the total wages paid for service in employment by such member in such quarter bears to the total wages paid during such quarter for service performed in the employ of all members of the group. The director shall prescribe such regulations as he or she deems necessary with respect to applications for establishment, maintenance and termination of group accounts that are authorized by this subdivision, for addition of new members to, and withdrawal of active members from, such accounts, and for the determination of the amounts that are payable under this subdivision by members of the group and the time and manner of such payments.
4. Any employer which elects to make payments in lieu of contributions into the unemployment compensation fund as provided in subdivision (1) of subsection 3 of this section shall not be liable to make such payments with respect to the benefits paid to any individual whose base period wages include wages for previous work not classified as insured work as defined in section 288.030 to the extent that the unemployment compensation fund is reimbursed for such benefits pursuant to Section 121 of Public Law 94-566.
5. Beginning January 1, 1998, and each calendar year thereafter, any employer which elects to make payments in lieu of contributions pursuant to subsection 3 of this section shall be liable for all benefit payments and shall not have charges relieved pursuant to the provisions of paragraphs (a) through (f) of subdivision (4) of subsection 1 of section 288.100 .
6. (1) For the purposes of this chapter, a common paymaster arrangement will not exist unless approval has been obtained from the division. To receive a division-approved common paymaster arrangement, the related corporation designated to be the common paymaster for the related corporations must notify the division in writing at least thirty days prior to the beginning of the quarter in which the common paymaster reporting is to be effective. The common paymaster shall furnish the name and account number of each corporation in the related group that will be utilizing the one corporation as the common paymaster. The common paymaster shall also notify the division at least thirty days prior to any change in the related group of corporations or termination of the common paymaster arrangement. The common paymaster shall be responsible for keeping books and records for the payroll with respect to its own employees and the concurrently employed individuals of the related corporations. In order for remuneration to be eligible for the provisions applicable to a common paymaster, the individuals must be concurrently employed and the remuneration must be disbursed through the common paymaster. The common paymaster shall have the primary responsibility for remitting all required quarterly contribution and wage reports, contributions due with respect to the remuneration it disburses as the common paymaster and/or payments in lieu of contributions. The common paymaster shall compute the contributions due as though it were the sole employer of the concurrently employed individuals. If the common paymaster fails to remit the quarterly contribution and wage reports, contributions due and/or payments in lieu of contributions, in whole or in part, it shall remain liable for submitting the quarterly contribution and wage reports and the full amount of the unpaid portion of the contributions due and/or payments in lieu of contributions. In addition, each of the related corporations using the common paymaster shall be jointly and severally liable for submitting quarterly contribution and wage reports, its share of the contributions due and/or payments in lieu of contributions, penalties, interest and surcharges which are not submitted and/or paid by the common paymaster. All contributions due, payments in lieu of contributions, penalties, interest and surcharges which are not timely paid to the division under a common paymaster arrangement shall be subject to the collection provisions of this chapter.
(2) For the purposes of this subsection, "concurrent employment" means the simultaneous existence of an employment relationship between an individual and two or more related corporations for any calendar quarter in which employees are compensated through a common paymaster which is one of the related corporations, those corporations shall be considered one employing unit and be subject to the provisions of this chapter.
(3) For the purposes of this subsection, "related corporations" means that corporations shall be considered related corporations for an entire calendar quarter if they satisfy any one of the following tests at any time during the calendar quarter:
(a) The corporations are members of a controlled group of corporations. The term "controlled group of corporations" means:
a. Two or more corporations connected through stock ownership with a common parent corporation, if the parent corporation owns stock possessing at least fifty percent of the total combined voting power of all classes of stock entitled to vote or at least fifty percent of the total value of shares of all classes of stock of each of the other corporations; or
b. Two or more corporations, if five or less persons who are individuals, estates or trusts own stock possessing at least fifty percent of the total combined voting power of all classes of stock entitled to vote or at least fifty percent of the total value of shares of all classes of stock of each of the other corporations; or
(b) In the case of corporations which do not issue stock, at least fifty percent of the members of one corporation's board of directors are members of the board of directors of the other corporations; or
(c) At least fifty percent of one corporation's officers are concurrently officers of the other corporations; or
(d) At least thirty percent of one corporation's employees are concurrently employees of the other corporations.
(L. 1951 p. 564, A.L. 1965 p. 420, A.L. 1967 p. 396, A.L. 1972 S.B. 474, H.B. 1017, A.L. 1975 S.B. 275, A.L. 1977 H.B. 707, A.L. 1980 S.B. 583, A.L. 1984 H.B. 1251 & 1549, A.L. 1991 H.B. 422, et al., A.L. 1992 S.B. 626, A.L. 1993 H.B. 502, A.L. 1994 S.B. 559, A.L. 1995 H.B. 300 & 95, A.L. 1998 S.B. 922, A.L. 2004 H.B. 1268 & 1211, A.L. 2010 H.B. 1965, A.L. 2011 H.B. 136)
Mo. Rev. Stat. § 288.100 Experience rating - employer accounts, credits and charges.
288.100. Experience rating — employer accounts, credits and charges. — 1. (1) The division shall maintain a separate account for each employer which is paying contributions, and shall credit each employer's account with all contributions which each employer has paid. A separate account shall be maintained for each employer making payments in lieu of contributions to which shall be credited all such payments made. The account shall also show payments due as provided in section 288.090 . The division may close and cancel such separate account after a period of four consecutive calendar years during which such employer has had no employment in this state subject to contributions. Nothing in this law shall be construed to grant any employer or individuals in the employer's service prior claims or rights to the amounts paid by the employer into the fund either on the employer's own behalf or on behalf of such individuals. Except as provided in subdivision (4) of this subsection, regular benefits and that portion of extended benefits not reimbursed by the federal government paid to an eligible individual shall be charged against the accounts of the individual's base period employers who are paying contributions subject to the provisions of subdivision (4) of subsection 3 of section 288.090 . With respect to initial claims filed after December 31, 1984, for benefits paid to an individual based on wages paid by one or more employers in the base period of the claim, the amount chargeable to each employer shall be obtained by multiplying the benefits paid by a ratio obtained by dividing the base period wages from such employer by the total wages appearing in the base period. Except as provided in this subdivision, the maximum amount of extended benefits paid to an individual and charged against the account of any employer shall not exceed one-half of the product obtained by multiplying the benefits paid by a ratio obtained by dividing the base period wages from such employer by the total wages appearing in the base period. The provisions of this subdivision notwithstanding, with respect to weeks of unemployment beginning after December 31, 1978, the maximum amount of extended benefits paid to an individual and charged against the account of an employer which is an employer pursuant to subdivision (3) of subsection 1 of section 288.032 and which is paying contributions pursuant to subsections 1 and 2 of section 288.090 shall not exceed the calculated entitlement for the extended benefit claim based upon the wages appearing within the base period of the extended benefit claim.
(2) Beginning as of June 30, 1951, and as of June thirtieth of each year thereafter, any unassigned surplus in the unemployment compensation fund which is five hundred thousand dollars or more in excess of five-tenths of one percent of the total taxable wages paid by all employers for the preceding calendar year as shown on the division's records on such June thirtieth shall be credited on a pro rata basis to all employer accounts having a credit balance in the same ratio that the balance in each such account bears to the total of the credit balances subject to use for rate calculation purposes for the following year in all such accounts on the same date. As used in this subdivision, the term "unassigned surplus" means the amount by which the total cash balance in the unemployment compensation fund exceeds a sum equal to the total of all employer credit account balances. The amount thus prorated to each separate employer's account shall for tax rating purposes be considered the same as contributions paid by the employer and credited to the employer's account for the period preceding the calculation date except that no such amount can be credited against any contributions due or that may thereafter become due from such employer.
(3) At the conclusion of each calendar quarter the division shall, within thirty days, notify each employer by mail of the benefits paid to each claimant by week as determined by the division which have been charged to such employer's account subsequent to the last notice.
(4) (a) No benefits based on wages paid for services performed prior to the date of any act for which a claimant is disqualified pursuant to section 288.050 shall be chargeable to any employer directly involved in such disqualifying act.
(b) In the event the deputy has in due course determined pursuant to paragraph (a) of subdivision (1) of subsection 1 of section 288.050 that a claimant quit his or her work with an employer for the purpose of accepting a more remunerative job with another employer which the claimant did accept and earn some wages therein, no benefits based on wages paid prior to the date of the quit shall be chargeable to the employer the claimant quit.
(c) In the event the deputy has in due course determined pursuant to paragraph (b) of subdivision (1) of subsection 1 of section 288.050 that a claimant quit temporary work in employment with an employer to return to the claimant's regular employer, then, only for the purpose of charging base period employers, all of the wages paid by the employer who furnished the temporary employment shall be combined with the wages actually paid by the regular employer as if all such wages had been actually paid by the regular employer. Further, charges for benefits based on wages paid for part-time work shall be removed from the account of the employer furnishing such part-time work if that employer continued to employ the individual claiming such benefits on a regular recurring basis each week of the claimant's claim to at least the same extent that the employer had previously employed the claimant and so informs the division within thirty days from the date of notice of benefit charges.
(d) No charge shall be made against an employer's account in respect to benefits paid an individual if the gross amount of wages paid by such employer to such individual is four hundred dollars or less during the individual's base period on which the individual's benefit payments are based. Further, no charge shall be made against any employer's account in respect to benefits paid any individual unless such individual was in employment with respect to such employer longer than a probationary period of twenty-eight days, if such probationary period of employment has been reported to the division as required by regulation.
(e) In the event the deputy has in due course determined pursuant to paragraph (c) of subdivision (1) of subsection 1 of section 288.050 that a claimant is not disqualified, no benefits based on wages paid for work prior to the date of the quit shall be chargeable to the employer the claimant quit.
(f) In the event the deputy has in due course determined under paragraph (e) of subdivision (1) of subsection 1 of section 288.050 that a claimant is not disqualified, no benefits based on wages paid for work prior to the date of the quit shall be chargeable to the employer the claimant quit.
(g) Nothing in paragraph (b), (c), (d), (e), or (f) of this subdivision shall in any way affect the benefit amount, duration of benefits or the wage credits of the claimant.
2. The division may prescribe regulations for the establishment, maintenance, and dissolution of joint accounts by two or more employers, and shall, in accordance with such regulations and upon application by two or more employers to establish such an account, or to merge their several individual accounts in a joint account, maintain such joint account as if it constituted a single employer's account.
3. The division may by regulation provide for the compilation and publication of such data as may be necessary to show the amounts of benefits not charged to any individual employer's account classified by reason no such charge was made and to show the types and amounts of transactions affecting the unemployment compensation fund.
(L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1959 S.B. 231, A.L. 1961 p. 430, A.L. 1972 H.B. 1017, A.L. 1977 H.B. 707, A.L. 1979 S.B. 477, A.L. 1980 S.B. 583, A.L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1994 S.B. 559, A.L. 1996 H.B. 1368, A.L. 2004 H.B. 1268 & 1211, A.L. 2011 H.B. 136)
Mo. Rev. Stat. § 288.102 Rules, procedures.
288.102. Rules, procedures. — No rule or portion of a rule promulgated under the authority of this chapter shall become effective unless it has been promulgated pursuant to the provisions of section 536.024 .
(L. 1977 H.B. 707 § 2, A.L. 1981 S.B. 200, A.L. 1994 S.B. 559, A.L. 1995 S.B. 3)
Mo. Rev. Stat. § 288.110 Transfer of employer accounts - successor employer liabilities - ...
288.110. Transfer of employer accounts — successor employer liabilities — unemployment experience, how treated — penalties — definitions. — 1. Any individual, type of organization or employing unit which has acquired substantially all of the business of an employer, excepting in any such case any assets retained by such employer incident to the liquidation of the employer's obligations, and in respect to which the division finds that immediately after such change such business of the predecessor employer is continued without interruption solely by the successor, shall stand in the position of such predecessor employer in all respects, including the predecessor's separate account, actual contribution and benefit experience, annual payrolls, and liability for current or delinquent contributions, interest and penalties. If two or more individuals, organizations, or employing units acquired at approximately the same time substantially all of the business of an employer (excepting in any such case any assets retained by such employer incident to the liquidation of his obligations) and in respect to which the division finds that immediately after such change all portions of such business of the predecessor are continued without interruption solely by such successors, each such individual, organization, or employing unit shall stand in the position of such predecessor with respect to the proportionate share of the predecessor's separate account, actual contribution and benefit experience and annual payroll as determined by the portion of the predecessor's taxable payroll applicable to the portion of the business acquired, and each such individual, organization or employing unit shall be liable for current or delinquent contributions, interest and penalties of the predecessor in the same relative proportion. Further, any successor under this section which was not an employer at the time the acquisition occurred shall pay contributions for the balance of the current rate year at the same contribution rate as the contribution rate of the predecessor whether such rate is more or less than two and seven-tenths percent, provided there was only one predecessor or there were only predecessors with identical rates. If the predecessors' rates were not identical, the division shall calculate a rate as of the date of acquisition applicable to the successor for the remainder of the rate year, which rate shall be based on the combined experience of all predecessor employers. In the event that any successor was, prior to an acquisition, an employer, and there is a difference in the contribution rate established for such calendar year applicable to any acquired or acquiring employer, the division shall make a recalculation of the contribution rate applicable to any successor employer based upon the combined experience of all predecessor and successor employers as of the date of the acquisition, unless the date of the acquisition is other than the first day of the calendar quarter. If the date of any such acquisition is other than the first day of the calendar quarter, the division shall make the recalculation of the rate on the first day of the next calendar quarter after the acquisition. When the date of the acquisition is other than the first day of a calendar quarter, the successor employer shall use its rate for the calendar quarter in which the acquisition was made. The revised contribution rate shall apply to employment after the rate recalculation. For this purpose a calculation date different from July first may be established. When the division has determined that a successor or successors stand in the position of a predecessor employer, the predecessor's liability shall be terminated as of the date of the acquisition.
2. If an employer transfers its trade or business, or a portion thereof, to another employer and at the time of the transfer there is substantially common ownership, management, or control of the two employers, then the unemployment experience attributable to the transferred trade or business shall be transferred to the employer to whom such business is so transferred. The rates and liabilities of both employers shall be recalculated and made effective under this section.
3. Whenever any individual, type of organization, or employing unit is not an employer under this chapter at the time it acquires the trade or business of an employer, the unemployment experience of the acquired business shall not be transferred to such individual, organization, or employing unit if the division finds that such individual, organization, or employing unit acquired the business solely or primarily for the purpose of obtaining a lower rate of contributions. Instead, such individual, organization, or employing unit shall be assigned the applicable new employer rate under section 288.090 . In determining whether the business was acquired solely or primarily for the purpose of obtaining a lower rate of contributions, the division shall use objective factors which may include the cost of acquiring the business, whether the individual, organization, or employing unit continued the business enterprise of the acquired business, how long such business enterprise was continued, or whether a substantial number of new employees were hired for performance of duties unrelated to the business activity conducted prior to acquisition.
4. (1) If an individual, organization, or employing unit knowingly violates or attempts to violate this section or any other provision of this chapter related to determining the assignment of a contribution rate, or if an individual, organization or employing unit knowingly advises another individual, organization, or employing unit in a manner that results in a violation of such provision, the individual, organization, or employing unit shall be subject to the following penalties:
(a) If the individual, organization, or employing unit is an employer under this chapter, then for the current year and the three rate years immediately following this rate year, such employer's base rate shall be the maximum base rate applicable to such type of employer, or the employer's current base rate plus two percent, whichever is greater;
(b) If the individual, organization, or employing unit is not an employer under this chapter, such individual, organization, or employing unit shall be subject to a civil monetary penalty of not more than five thousand dollars. Any such fine shall be deposited in the special employment security fund established under section 288.310 .
(2) In addition to the penalty imposed by this subsection, any violation of this section may be prosecuted under section 288.395 .
5. For purposes of this section, the following terms mean:
(1) "Base rate" , the employer's contribution rate as determined by section 288.090 , subsection 1, 2, or 3 of section 288.120 , or section 288.126 , or a federal base rate assignment;
(2) "Knowingly" , having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved;
(3) "Violates or attempts to violate" , includes, but is not limited to, intent to invade , misrepresentation, or willful nondisclosure.
6. The division shall establish procedures to identify the transfer or acquisition of a business for purposes of this section.
7. This section shall be interpreted and applied in such a manner as to meet the minimum requirements contained in any guidance or regulations issued by the United States Department of Labor.
(L. 1951 p. 564 § 288.120, A.L. 1965 p. 420, A.L. 2004 H.B. 1268 & 1211, A.L. 2005 H.B. 500 & 533) Effective 1-01-06 (1954) Where home furnishing company sold entire furnishing business and same was continued without interruption by purchaser, account was properly transferred notwithstanding seller retained accounts receivable of a value in excess of the value of the furniture business and continued to exist for the purpose of collecting the accounts. Union-May-Stern Co. v. Industrial Commission (A.), 273 S.W.2d 766. (1963) Motor truck carrier acquired, within meaning of this section, substantially all business of predecessor where it took over assets and liabilities under an agreement to purchase with a temporary rental agreement, and under a temporary operating authority granted by I.C.C. and used, for a year and a half, its equipment as well as its certificate of authority and hired all its former employees, although the purchase agreement was subsequently disapproved by the I.C.C. Chief Freight Lines Co. v. Industrial Commission (A.), 366 S.W.2d 48. (1978) Literal interpretation of statute would cause unreasonable result, thus where publishing company which transferred its radio and television facilities to wholly owned subsidiary, subsidiary could properly succeed to parent company's unemployment contribution tax rate, notwithstanding company did not "acquire" newspaper from third party as required. KSD/ KSD-TV, Inc. v. Labor Indust. Rel., Etc. (Mo.), 562 S.W.2d 346. (1996) Section applies to both voluntary and involuntary acquisitions. Division of Employment Security v. Taney County District R-III, 922 S.W.2d 391 (Mo.banc).
Mo. Rev. Stat. § 288.113 Employer's rate, how determined.
288.113. Employer's rate, how determined. — Each employer's rate for the twelve months commencing January first of any calendar year shall be determined on the basis of the employer's record through the preceding June thirtieth. In the event the division has been unable to calculate the rate, or the calculation of such rate by the division has not yet become final, in time to advise such employer of such rate a reasonable time before the date any contribution payment may be due, the rate in effect for the preceding calendar year shall be paid by each employer and an adjustment of any overpayment shall be permitted or additional payment demanded in the event of an underpayment, in connection with any different rate established for such calendar year, but no interest shall accrue on any such underpayment until the expiration of thirty days from the mailing of such demand.
(L. 1951 p. 564 § 288.110, A.L. 1957 p. 531, A.L. 1965 p. 420, A.L. 1965 2d Ex. Sess. p. 927, A.L. 1967 pp. 396 and 401, subdiv. (1) of subsec. 1 of §288.120, A.L. 1994 S.B. 559, A.L. 1996 H.B. 1368)
Mo. Rev. Stat. § 288.120 Employer's contribution rate, how determined - exception shared work plan, ...
*288.120. Employer's contribution rate, how determined — exception shared work plan, how computed — surcharges for employers taxed at the maximum rate — overpayments, time limit for appeal. — 1. On each June thirtieth, or within a reasonable time thereafter as may be fixed by regulation, the balance of an employer's experience rating account, except an employer participating in a shared work plan under section 288.500 , shall determine his contribution rate for the following calendar year as determined by the following table:
2. Using the same mathematical principles used in constructing the table provided in subsection 1 of this section, the following table has been constructed. The contribution rate for the following calendar year of any employer participating in a shared work plan under section 288.500 during the current calendar year or any calendar year during a prior three-year period shall be determined from the balance in such employer's experience rating account as of the previous June thirtieth, or within a reasonable time thereafter as may be fixed by regulation, from the following table:
3. Notwithstanding the provisions of subsection 2 of section 288.090 , any employer participating in a shared work plan under section 288.500 who has not had at least twelve calendar months immediately preceding the calculation date throughout which his account could have been charged with benefits shall have a contribution rate equal to the highest contribution rate in the table in subsection 2 of this section, until such time as his account has been chargeable with benefits for the period of time sufficient to enable him to qualify for a computed rate on the same basis as other employers participating in shared work plans.
4. Employers who have been taxed at the maximum rate pursuant to this section for two consecutive years shall have a surcharge of one-quarter percent added to their contribution rate calculated pursuant to this section. In the event that an employer remains at the maximum rate pursuant to this section for a third or subsequent year, an additional surcharge of one-quarter percent shall be annually assessed, but in no case shall the surcharge authorized in this subsection cumulatively exceed one percent. Additionally, if an employer continues to remain at the maximum rate pursuant to this section an additional surcharge of one-half percent shall be assessed. In no case shall the total surcharge assessed to any employer exceed one and one-half percent in any given year.
5. For a period of sixty days beginning ** October 16, 2015, an employer who reasonably believes that he or she has been assigned an erroneous experience rating as a result of the purchase of a company shall have the right to file a timely appeal for recovery of overpayments for the last five years due to such erroneous assignment.
(L. 1972 H.B. 1017, A.L. 1979 S.B. 477, A.L. 1984 H.B. 1251 & 1549, A.L. 1987 S.B. 153, A.L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456, A.L. 2015 H.B. 150) *Effective 10-16-15, see § 21.250. H.B. 150 was vetoed on May 5, 2015. The veto was overridden by the House on May 12, 2015, and by the Senate on September 16, 2015. *Revisor's Note: This section was declared unconstitutional in Pestka et al. v. State , see 2016 annotation below. **Word "with" appears in original rolls. (2016) Only bills returned by the Governor on or after the fifth day before the end of the regular legislative session can be taken up during September veto session, thus Senate veto session vote to override the Governor's veto of HB 150 was untimely. Pestka et al. v. State, No. SC95369 (Mo.).
Mo. Rev. Stat. § 288.121 Rate increased when average balance in fund is less than certain amount, ...
288.121. Rate increased when average balance in fund is less than certain amount, how — rate calculations for certain years. — On October first of each calendar year, if the average balance, less any federal advances, of the unemployment compensation trust fund of the four preceding quarters (September thirtieth, June thirtieth, March thirty-first and December thirty-first of the preceding calendar year) is less than four hundred fifty million dollars, then each employer's contribution rate calculated for the four calendar quarters of the succeeding calendar year shall be increased by the percentage determined from the following table:
For calendar years 2005, 2006, and 2007, the contribution rate of any employer who is paying the maximum contribution rate shall be increased by forty percent, instead of thirty percent as previously indicated in the table in this section.
(L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1992 S.B. 626, A.L. 1993 H.B. 502, A.L. 1994 S.B. 559, A.L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456, A.L. 2018 S.B. 975 & 1024 Revision)
Mo. Rev. Stat. § 288.122 If cash in fund exceeds certain amounts, contribution rate to decrease, ...
*288.122. If cash in fund exceeds certain amounts, contribution rate to decrease, amount — table. — On October first of each calendar year, if the average balance, less any federal advances, of the unemployment compensation trust fund of the four preceding quarters (September thirtieth, June thirtieth, March thirty-first and December thirty-first of the preceding calendar year) is more than seven hundred twenty million dollars, then each employer's contribution rate calculated for the four calendar quarters of the succeeding calendar year shall be decreased by the percentage determined from the following table:
Notwithstanding the table in this section, if the balance in the unemployment insurance compensation trust fund as calculated in this section is more than eight hundred seventy million dollars, the percentage of decrease of the employer's contribution rate calculated for the four calendar quarters of the succeeding calendar year shall be no greater than ten percent for any employer whose calculated contribution rate under section 288.120 is six percent or greater.
(L. 1982 H.B. 1521, A.L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1992 S.B. 626, A.L. 1994 S.B. 559, A.L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456, A.L. 2015 H.B. 150) *Effective 10-16-15, see § 21.250. H.B. 150 was vetoed on May 5, 2015. The veto was overridden by the House on May 12, 2015, and by the Senate on September 16, 2015. *Revisor's Note: This section was declared unconstitutional in Pestka et al. v. State , see 2016 annotation below. (2016) Only bills returned by the Governor on or after the fifth day before the end of the regular legislative session can be taken up during September veto session, thus Senate veto session vote to override the Governor's veto of HB 150 was untimely. Pestka et al. v. State, No. SC95369 (Mo.).
Mo. Rev. Stat. § 288.124 Average annual payroll defined.
288.124. Average annual payroll defined. — The term "average annual payroll" as used in sections 288.113 to 288.127 means one-third of the total amount of taxable wages paid for insured work during the thirty-six consecutive months' period immediately preceding any July first calculation date; provided, however, if an employer during any one calendar half year in such period paid no wages for insured work, whether taxable or not, such employer's average annual payroll shall be twice the total amount of taxable wages paid by him in the calendar half year of such period wherein the taxable wages paid by him were highest, and except that for an employer who has been subject to the Missouri employment security law less than thirty-six months the term shall mean the total amount of taxable wages paid by him during the twelve-month period immediately preceding any July first calculation date. If an employer during any one calendar half year in such period paid no wages for insured work, such employer's average annual payroll shall be twice the total amount of taxable wages paid by him in the calendar half year during the twenty-four consecutive months preceding the July first calculation date wherein taxable wages paid by him were highest.
(L. 1951 p. 564 § 288.110, A.L. 1957 p. 531, A.L. 1965 p. 420, A.L. 1965 2d Ex. Sess. p. 927, A.L. 1967 pp. 396 and 401, subdiv. (1) of subsec. 1 of § 288.120)
Mo. Rev. Stat. § 288.125 Voluntary payments by employer.
288.125. Voluntary payments by employer. — Any employer may make voluntary payments in addition to the contributions required under this law, which shall be credited to his account, in accordance with regulations established by the division. Such payments shall be included in the employer's account as of the preceding calculation date if they are made on or before the following January fifteenth. Such voluntary payments when accepted from an employer will not be refunded in whole or in part.
(L. 1951 p. 564 § 288.110, A.L. 1957 p. 531, A.L. 1965 p. 420, A.L. 1965 2d Ex. Sess. p. 927, A.L. 1967 p. 396 § 288.120.2 and p. 401)
Mo. Rev. Stat. § 288.126 Ineligibility for rate calculation, rate used, positive and negative ...
288.126. Ineligibility for rate calculation, rate used, positive and negative experience rate account balances. — 1. If an employer with a positive experience rate account balance is not eligible for a rate calculation after once becoming eligible because the employer did not have twelve consecutive calendar months immediately preceding the calculation date throughout which its account could have been charged with benefits, such employer's rate shall be no less than two and seven-tenths percent.
2. If an employer with a deficit experience rate account balance is not eligible for a rate calculation after once becoming eligible because the employer did not have twelve consecutive calendar months immediately preceding the calculation date throughout which its account could have been charged with benefits, such employer's rate shall be no less than five and four-tenths percent.
(L. 1951 p. 564 § 288.110, A.L. 1957 p. 531, A.L. 1965 p. 420, A.L. 1965 2d Ex. Sess. p. 927, A.L. 1967 p. 396 § 288.120.3 and p. 401, A.L. 1975 S.B. 276, A.L. 1984 H.B. 1251 & 1549, A.L. 1994 S.B. 561, A.L. 1998 S.B. 922, A.L. 1999 H.B. 162 merged with S.B. 32)
Mo. Rev. Stat. § 288.128 Additional assessment for interest on federal advancements and proceeds of ...
288.128. Additional assessment for interest on federal advancements and proceeds of credit instruments, procedure — excess collections, use of — credit instrument and financing agreement repayment surcharge. — 1. If the fund is utilizing moneys advanced by the federal government under the provisions of 42 U.S.C.A., Section 1321, pursuant to section 288.330 , each employer may be assessed an amount solely for the payment of interest due on such federal advancements. The rate shall be determined by dividing the interest due on federal advancements by ninety-five percent of the total taxable wages paid by all Missouri employers in the preceding calendar year. Each employer's proportionate share shall be the product obtained by multiplying such employer's total taxable wages for the preceding calendar year by the rate specified in this section. Each employer shall be notified of the amount due under this section by June thirtieth of each year and such amount shall be considered delinquent thirty days thereafter. The moneys collected from each employer for the payment of interest due on federal advances shall be deposited in the special employment security fund.
2. If on December thirty-first of any year the money collected under subsection 1 of this section exceeds the amount of interest due on federal advancements by one hundred thousand dollars or more, then each employer's experience rating account shall be credited with an amount which bears the same ratio to the excess moneys collected under this section as that employer's payment collected under this section bears to the total amount collected under this section. Further, if on December thirty-first of any year the moneys collected under this section exceed the amount of interest due on the federal advancements by less than one hundred thousand dollars, the balance shall be transferred from the special employment security fund to the Secretary of the Treasury of the United States to be credited to the account of this state in the unemployment trust fund.
3. If the fund is utilizing moneys from the proceeds of credit instruments issued under section 288.330 , or from the moneys advanced under financial agreements under subdivision (17) of subsection 2 of section 288.330 , or a combination of credit instrument proceeds and moneys advanced under financial agreements each employer may be assessed a credit instrument and financing agreement repayment surcharge. The total of such surcharge shall be calculated as an amount up to one hundred fifty percent of the amount required in the twelve-month period following the due date for the payment of such surcharge for the payment of the principal, interest, and administrative expenses related to such credit instruments, or in the case of financial agreements for the payment of principal, interest, and administrative expenses related to such financial agreements, or in the case of a combination of credit instruments and financial agreements for the payment of principal, interest, and administrative expenses for both. The total annual surcharge to be collected shall be calculated by the division as a percentage of the total statewide contributions collected during the previous calendar year. Each employer's proportionate share shall be the product obtained by multiplying the percentage calculated under this subsection by each employer's contributions due under this chapter for each filing period during the preceding calendar year. Each employer shall be notified by the division of the amount due under this section by April thirtieth of each year and such amount shall be considered delinquent thirty days thereafter. Any moneys overcollected in excess of the actual administrative, interest, and principal repayments costs for the credit instruments or financial agreements used shall be deposited into the state unemployment insurance trust fund and credited to the employer's experience account.
(L. 1984 H.B. 1251 & 1549 § 288.129 , A.L. 1994 S.B. 559, A.L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456, A.L. 2018 S.B. 975 & 1024 Revision)
Mo. Rev. Stat. § 288.130 Employer records - form of report - benefit information - liability ...
288.130. Employer records — form of report — benefit information — liability determination — final when — extension of time period for cause — reconsideration, when. — 1. Each employing unit shall keep true and accurate payroll and other related records, containing such information as the division may by regulation prescribe for a period of at least three calendar years after the record was made. Such records shall be open to inspection and be subject to being copied by authorized representatives of the division at any reasonable time and as often as may be necessary. Any authorized person engaged in administering this law may require from any employing unit any sworn or unsworn reports, with respect to individuals performing services for it, which are deemed necessary for the effective administration of this law.
2. All employers with fifty or more workers shall report quarterly wage information due pursuant to section 288.090 to the division in an electronic format prescribed by the division. However, for good cause shown, the director may permit an employer with fifty or more workers to report quarterly wage information on a paper form approved by the division.
3. Each employer shall post and maintain in places readily accessible to the employer's workers printed statements concerning benefit rights, claims for benefits and such other matters related to the administration of this law as the division may by regulation prescribe. Each employer shall supply to workers copies of any printed statements relating to claims for benefits when and as the division may by regulation prescribe. Such printed statements and other materials shall be supplied by the division without cost.
4. A deputy shall make an ex parte determination after investigation but without hearing with respect to any matter pertaining to the liability of an employing unit which does not involve a claimant. The deputy shall promptly notify any interested employing units of each such determination and the reason for it. The division shall grant a hearing before an appeals tribunal to any employing unit appealing from any such ex parte determination provided an appeal is filed in writing within thirty days following the date of notification or the mailing of such determination to the party's last known address. In the absence of an appeal any such determination shall become final at the expiration of a thirty-day period. The deputy may, however, at any time within a year from the date of the deputy's determination, for good cause, reconsider the determination and shall promptly notify all interested employing units of his amended determination and the reason for it.
5. The thirty-day period provided in subsection 4 of this section may, for good cause, be extended.
(L. 1951 p. 564, A.L. 1988 H.B. 1485, A.L. 1996 H.B. 1368, A.L. 1998 S.B. 922, A.L. 2019 S.B. 90)
Mo. Rev. Stat. § 288.132 Unemployment automation fund created, use of moneys.
288.132. Unemployment automation fund created, use of moneys. — 1. There is hereby created in the state treasury the "Unemployment Automation Fund", which shall consist of money collected pursuant to section 288.133 , and such other state funds appropriated by the general assembly. The state treasurer shall be custodian of the fund and may approve disbursements from the fund in accordance with sections 30.170 and 30.180 . Upon appropriation, money in the fund shall be used solely for the purpose of providing automated systems, and the payment of associated costs, to improve the administration of the state's unemployment insurance program. Notwithstanding the provisions of section 33.080 to the contrary, all moneys remaining in the fund at the end of the biennium shall not revert to the credit of the general revenue fund. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and money earned on such investments shall be credited to the fund.
2. The unemployment automation fund shall not be used in whole or in part for any purpose or in any manner that would permit its substitution for, or a corresponding reduction in, federal funds that would be available in its absence to finance expenditures for the administration of this chapter, or cause the appropriate agency of the United States government to withhold any part of an administrative grant which would otherwise be made.
(L. 2008 H.B. 2041 § 288.312, A.L. 2022 H.B. 2168) Effective 1-01-23
Mo. Rev. Stat. § 288.133 Unemployment automation adjustment, amount - reductions, when.
288.133. Unemployment automation adjustment, amount — reductions, when. — 1. Each employer liable for contributions pursuant to this chapter, except employers with a contribution rate equal to zero, shall pay an annual unemployment automation adjustment in an amount equal to two one-hundredths of one percent of such employer's total taxable wages for the twelve-month period ending the preceding June thirtieth.
2. Notwithstanding subsection 1 of this section to the contrary, the division may reduce the automation adjustment percentage to ensure that the total amount of adjustment due from all employers under this section shall not exceed five million dollars annually.
3. Each employer liable to pay an automation adjustment shall be notified of the amount due under this section by March thirty-first of each year and such amount shall be considered delinquent thirty days thereafter. Delinquent unemployment automation adjustment amounts may be collected in the manner provided under sections 288.160 and 288.170 . All moneys collected under this section shall be deposited in the unemployment automation fund established in section 288.132 .
4. For the first quarter of each calendar year, the total amount of contribution otherwise due from each employer liable to pay contributions under this chapter shall be reduced by the dollar amount of unemployment automation adjustment due from such employer pursuant to subsection 1 of this section. However, the amount of contributions due from such employer for the first quarter of the calendar year in question shall not be reduced below zero.
(L. 2022 H.B. 2168) Effective 1-01-23
Mo. Rev. Stat. § 288.140 Contribution adjustments or refunds.
288.140. Contribution adjustments or refunds. — If not later than three years after the date on which any contributions would have been required to be paid if due, an employing unit who has paid such contributions or interest thereon shall make application for an adjustment thereof in connection with subsequent contribution payments, or for a refund thereof because such adjustment is not practicable, and if the division shall determine that such contributions or interest or any portion thereof was erroneously collected, the division shall make an adjustment thereof, without interest, in connection with subsequent contribution payments, or if such adjustment is not practicable, the division shall refund such payment, without interest, from the fund. The division may, in its discretion, at any time and under such conditions and limitations as it may deem proper, make an adjustment or refund of contributions or interest paid thereon which the division finds has been erroneously collected, or any part thereof, if it finds there is good cause why such adjustment or refund should be made. The division shall not be required to refund any contributions based upon wages payable or paid which have been included in a determination of a claimant's benefit rights and which determination has become final.
(L. 1951 p. 564, A.L. 1996 H.B. 1368)
Mo. Rev. Stat. § 288.150 Unpaid contributions, interest rate due, abatement during extensions - ...
288.150. Unpaid contributions, interest rate due, abatement during extensions — exceptions. — Contributions unpaid for any quarter which become due and payable after the last day of the calendar quarter in which this act became * effective (August 28, 1994) shall bear interest at the rate established by the Internal Revenue Code pursuant to Title 26, Section 6621(b), in effect on the date on which such contribution became due, provided, however, that such interest shall abate for any period of any extension of time granted by the division pursuant to the provisions of section 288.090 . Such interest shall accrue for each month, or part of a month, after such date until payment is received by the division, except that:
(1) An employing unit not previously subject to this law, which becomes an employer and does not refuse to make the reports required under this law shall not be liable for such interest until thirty days after it has been notified that the division has made a determination that it is an employer subject to this law; or
(2) An employing unit previously subject to this law, which acquires substantially all of the business of an employer under section 288.110 and whose contribution rate increases after the accounts were combined and does not refuse to make the reports required under this law shall not be liable for such interest until thirty days after it has been notified that the division has made a determination that it is a successor employer under this chapter.
(L. 1951 p. 564, A.L. 1982 H.B. 1521, A.L. 1994 S.B. 559, A.L. 1998 S.B. 922) Effective 1-01-99 *Word "becomes" appears in original rolls.
Mo. Rev. Stat. § 288.160 Assessment of delinquent contributions - limitations - refusal to file, penalty.
288.160. Assessment of delinquent contributions — limitations — refusal to file, penalty. — 1. If any employer neglects or refuses to make a report as required by this chapter the division shall make an estimate based on any information in its possession or that may come into its possession of the amount of wages paid by such employer for the period in respect to which the employer failed to make the report, and upon the basis of such estimated amount compute and assess the contributions and interest payable by such employer, adding to such sum a penalty as set forth in subsection 2 of this section. Promptly thereafter, the division shall give to such employer written notice of such estimated contributions, interest and penalties as so assessed, the notice to be served by certified mail, directed to the last known address of such employer.
2. If any employer neglects or refuses to file any required report by the last day of the month following the due date there shall be imposed a penalty, equal to the greater of one hundred dollars or ten percent of the contributions required to be shown on the report, for each month or fraction thereof during which such failure continues, provided, however, that the penalty shall not exceed the greater of two hundred dollars or twenty percent of the contributions in the aggregate.
3. In any case in which any contributions, interest or penalties imposed by this chapter are not paid when due, it shall be the duty of the division, when the amount of contributions, interest or penalties is determined, either by the report of the employer or by such investigation as the division may make, to assess the contributions, interest and penalties so determined against such employer and to certify the amount of such contributions, interest and penalties and give such employer written notice, served by certified mail, directed to the last known address of such employer.
4. If fraud or evasion on the part of any employer is discovered by the division, the division shall determine the amount by which the state has been defrauded, shall add to the amount so determined a penalty equal to twenty-five percent thereof, and shall assess the same against the employer. The amount so assessed shall be immediately due and payable; provided, however, that the division shall promptly thereafter give to such employer written notice of such assessment.
5. Any employer against whom an assessment is made pursuant to the provisions of subsections 1, 2, 3 and 4 of this section may petition for reassessment. The petition for such reassessment shall be filed with the division during the thirty-day period following the mailing of the notice of such assessment. In the absence of the filing of such a petition for reassessment the assessment shall become final upon the expiration of such a thirty-day period. Each such petition for reassessment shall set forth specifically and in detail the grounds upon which it is claimed the assessment is erroneous.
6. (1) In any case in which any contributions, interest or penalties imposed by this chapter are not paid when due, the notice of the assessment of such contributions, interest and penalties shall be served upon or mailed to the employer within three years of the date upon which the payment of the contributions was due except that in any case of fraud or misrepresentation on the part of the employer, the notice of the assessment of the contributions, interest and penalties may be served by mail to the last known address of such employer at any time.
(2) The giving of the notice of the making of the assessment shall toll any statute of limitations on the collection of any contributions, interest and penalties assessed.
(3) In the event any employer is entitled to the advantage of the Soldiers' and Sailors' Civil Relief Act of 1940 , or any amendment thereto, prior to the date any assessment becomes final, such employer shall be permitted to file a petition for reassessment at any time within ninety days following such employer's discharge from the armed services.
(4) The certificate of assessment which, pursuant to the provisions of section 288.170 , may be filed with the clerk of the circuit court shall, upon such filing, thereafter be treated in all respects as a final judgment of the circuit court against the employer and the general statute of limitations applying to other judgments of courts of record shall apply.
(L. 1951 p. 564 § 288.150, A.L. 1996 H.B. 1368, A.L. 1998 S.B. 922, A.L. 2019 S.B. 90)
Mo. Rev. Stat. § 288.170 Collection of delinquent contributions.
288.170. Collection of delinquent contributions. — 1. In any case in which any contributions, interest or penalties imposed under this law are not paid when due and the assessment of which has become final, the division may file for record in the office of the clerk of the circuit court in the county in which the employer owing said contributions, interest or penalties resides, or has his place of business, or any other county in which he has property, or all of them, a certificate specifying the amount of the contributions, interest and penalties due and the name of the employer liable for the same and it shall be the duty of the clerk of the circuit court to file such certificate of record and enter the same in the record of the circuit court for judgments and decrees under the procedure prescribed for filing transcripts of judgments. From the time of the filing of such certificate, the amount of the contributions, interest and penalties specified therein shall have the force and effect of a judgment of the circuit court until the same is satisfied by the division through its duly authorized agents. Execution shall be issuable at the request of the division, its agent or attorney as is provided in the case of other judgments. No exemption shall be allowed from the levy of an execution issued for such contributions, interest and penalties and no indemnifying bond shall be required by the sheriff before making levy.
2. If any employer defaults in the payment of contributions, interest, or penalties the amount due shall be collected by civil action in the name of the division. Such suit shall be brought in the county wherein the employer resides or has a place of business or agent for the transaction of business in this state or where he or it may be found, and the employer adjudged in default shall pay the cost of such action. Any civil action brought under this law shall be heard by the court at the earliest possible date and shall be entitled to preference on the calendar of the court over all other civil actions except petitions for judicial review under this law and cases arising under the workmen's compensation law of this state. If any employer shall fail to resort to the remedy herein provided for reassessment of any contributions, interest or penalties within the time as provided herein, such employer shall thereafter be precluded from asserting any defense in a direct suit for the collection of the contributions.
3. The foregoing remedies shall be cumulative and no action taken shall be construed as an election on the part of the state or any of its officers to pursue any remedy or action hereunder to the exclusion of any other remedy or action for which provision is made.
(L. 1951 p. 564 § 288.150)
Mo. Rev. Stat. § 288.175 Debtor's federal income tax refund may be intercepted - debt defined - ...
288.175. Debtor's federal income tax refund may be intercepted — debt defined — debtor defined — use of collection agencies authorized. — 1. Notwithstanding any other provisions to the contrary, the division may collect any debt by interception of the debtor's federal income tax refund, in the manner and to the extent allowed by federal law.
2. "Debt" shall mean any established overpayment or sum past due that is legally owed and enforceable under the Missouri employment security law, which has accrued through contract or operation of law and which has become final under state law and remains uncollected.
3. "Debtor" shall mean any individual, sole proprietorship, partnership, corporation, limited liability company, or other legal entity owing a debt.
4. The division may utilize collection agencies to collect any debt as defined in this section to the extent and manner allowed by federal law.
(L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456) Effective 10-01-06
Mo. Rev. Stat. § 288.180 Compromise of delinquent contributions.
288.180. Compromise of delinquent contributions. — In any case in which the director finds, upon consideration of a sworn financial statement and through such other investigation as is deemed necessary, that an employer or a former employer who no longer conducts an active business, has insufficient net assets to pay the full amount of all contributions, interest, or penalties that may be due, and where such employer or former employer can pay some but not all of such amount, the director may agree to accept any amount he finds reasonable under the circumstances, as consideration for the settlement of the full amount of contributions, interest or penalties due, if he is satisfied that failure to accept such amount would result in the loss of opportunity to collect any substantial portion of the contributions, interest or penalties. Wherever such an agreement is made there shall be placed in the division's files a statement of the full amount of the contributions, interest or penalties, the amount paid as consideration under the terms of the agreement, and the reason for the agreement. Any such agreement shall be final and conclusive as to the matters agreed upon except upon a showing of fraud, or malfeasance, or misrepresentation of a material fact.
(L. 1951 p. 564 § 288.150)
Mo. Rev. Stat. § 288.190 Administrative appeals on disputed determinations - party subject to appeal ...
288.190. Administrative appeals on disputed determinations — party subject to appeal decision, right to counsel. — 1. The director shall designate an impartial referee or referees to hear and decide disputed determinations, claims referred pursuant to subsection 2 of section 288.070 , and petitions for reassessment. No employee of the division shall participate on behalf of the division in any case in which the division employee is an interested party.
2. The manner in which disputed determinations, referred claims, and petitions for reassessment shall be presented and the conduct of hearings shall be in accordance with regulations prescribed by the division for determining the rights of the parties, whether or not such regulations conform to common law or statutory rules of evidence and other technical rules of procedure. When the same or substantially similar evidence is relevant and material to the matters in issue in claims by more than one individual or in claims by a single individual in respect to two or more weeks of unemployment, the same time and place for considering each such claim or claims may be fixed, hearings thereon jointly conducted, a single record of the proceedings made, and evidence introduced with respect to one proceeding considered as introduced in the others, if in the judgment of the appeals tribunal or the commission having jurisdiction of the proceeding such consolidation would not be prejudicial to any party. A full and complete record shall be kept of all proceedings in connection with a disputed determination, referred claim, or petition for reassessment. The appeals tribunal shall include in the record and consider as evidence all records of the division that are material to the issues. All testimony at any hearing shall be recorded but need not be transcribed unless the matter is further appealed.
3. Unless an appeal on a disputed determination or referred claim is withdrawn, an appeals tribunal, after affording the parties reasonable opportunity for fair hearing, shall affirm, modify, or reverse the determination of the deputy, or shall remand the matter to the deputy with directions. In addition, in any case wherein the appellant, after having been duly notified of the date, time, and place of the hearing, shall fail to appear at such hearing, the appeals tribunal may enter an order dismissing the appeal. The director may transfer to another appeals tribunal the proceedings on an appeal determination before an appeals tribunal. The parties shall be duly notified of an appeals tribunal's decision or order, together with its reason therefor, which shall be deemed to be the final decision or order of the division unless, within thirty days after the date of notification or mailing of such decision, further appeal is initiated pursuant to section 288.200 ; except that, within thirty days of either notification or mailing of the appeals tribunal's decision or order, the appeals tribunal, on its own motion, or on motion of any party to the case, may reconsider any decision or order when it appears that such reconsideration is essential to the accomplishment of the object and purpose of this law. The authority of the appeals tribunal to reconsider any decision or order under this section shall continue throughout the thirty-day time limit, regardless of whether any party has initiated further appeal under section 288.200 during the thirty-day period.
4. Unless a petition for reassessment is withdrawn or is allowed without a hearing, the petitioners shall be given a reasonable opportunity for a fair hearing before an appeals tribunal upon each such petition. The appeals tribunal shall promptly notify the interested parties of its decision upon such petition together with its reason therefor. In addition, in any case wherein the appellant, after having been duly notified of the date, time, and place of the hearing, shall fail to appear at such hearing, the appeals tribunal may enter an order dismissing the appeal. In the absence of the filing of an application for review of such decision, the decision, whether it results in a reassessment or otherwise, shall become final thirty days after the date of notification or mailing thereof; except that, within thirty days of either notification or mailing of the appeals tribunal's decision or order, the appeals tribunal, on its own motion, or on motion of any party to the case, may reconsider any decision or order when it appears that such reconsideration is essential to the accomplishment of the object and purposes of this law. The authority of the appeals tribunal to reconsider any decision under this section shall continue throughout the thirty-day time limit, regardless of whether any party has initiated further appeal under section 288.200 during that thirty-day period.
5. Any party subject to any decision of an appeals tribunal pursuant to this chapter has a right to counsel and shall be notified prior to a hearing conducted pursuant to this chapter that a decision of the appeals tribunal is presumptively conclusive for the purposes of this chapter as provided in section 288.200 .
(L. 1951 p. 564 § 288.160, A.L. 1972 S.B. 473, A.L. 1979 S.B. 477, A.L. 1984 H.B. 1251 & 1549, A.L. 1996 H.B. 1368, A.L. 2006 H.B. 1456) Effective 10-01-06 (1962) When it was stipulated by counsel with referee that certain evidence previously heard in some prior proceedings would be applicable to and considered in proceedings on claim for benefits, no part of which was made part of the record, neither the appeals tribunal, the commission, nor the circuit court could have rendered a decision authorized by law and the cause was remanded. Gidley v. Industrial Commission (A.), 356 S.W.2d 550.
Mo. Rev. Stat. § 288.200 Appeals to labor and industrial relations commission.
288.200. Appeals to labor and industrial relations commission. — 1. Any of the parties (including the division) to any decision of an appeals tribunal, may file with the commission within thirty days following the date of notification or mailing of such decision, an application to have such decision reviewed by the commission. The commission may allow or deny an application for review. If an application is allowed, the commission may affirm, modify, reverse, or set aside the decision of the appeals tribunal on the basis of the evidence previously submitted in such case or may take additional evidence or may remand the matter to the appeals tribunal with directions. Any additional hearing shall be conducted in accordance with the requirements of subsection 2 of section 288.190 . The commission shall promptly notify the parties of its decision and its reasons therefor. If an application for review is denied, the decision of the appeals tribunal shall be deemed to be the decision of the commission for the purpose of judicial review and shall be subject to judicial review within the time and in the manner provided for with respect to decisions of the commission except that the time limitations shall run from the date of notice of the order of the commission denying the application for review.
2. Any decision of the commission shall become final ten days after the date of notification or mailing thereof to the parties. Any right, fact or matter in issue, directly based upon or necessarily involved in a determination or redetermination which has become final or in a decision on appeal which has become final, shall be conclusive with respect to the parties who had notice of such determination, redetermination, or decision for all the purposes of the employment security law in any other proceeding; except that, the commission may on its own motion and by a written decision reconsider any determination or redetermination or decision wherein any such right, fact or matter at issue was determined or necessarily involved when it appears that such reconsideration is essential to accomplish the object and purposes of the law. Judicial review of any decision of the commission shall be permitted only after the party claiming to be aggrieved thereby has exhausted the administrative remedies as provided by this law and the rules and regulations of the division.
(L. 1951 p. 564 § 288.170, A.L. 1984 H.B. 1251 & 1549, A.L. 1992 S.B. 626, A.L. 1996 H.B. 1368)
Mo. Rev. Stat. § 288.210 Judicial review of decisions of industrial commission, grounds - division ...
288.210. Judicial review of decisions of industrial commission, grounds — division to be a party, when. — Within twenty days after a decision of the commission has become final, the director or any party aggrieved by such decision may appeal the decision to the appellate court having jurisdiction in the area where the claimant or any one of the claimants reside. In such cases involving a claimant who is not a resident of this state, and in all cases not involving a claimant, the Missouri court of appeals for the western district shall have jurisdiction of the appeal. Such appeal may be taken by filing notice of appeal with the commission, whereupon the commission shall, under its certificate, return to the court all documents and papers filed in the matter, together with a transcript of the evidence, the findings and the award, which shall become the record of the cause. The commission shall notify the division of the commencement of the appeal, and, upon receipt of such notice, the division shall be a party to any judicial action involving any such decision and may be represented by any qualified attorney who may be employed or appointed by the director and designated by the director for this purpose. Upon appeal no additional evidence shall be heard. The findings of the commission as to the facts, if supported by competent and substantial evidence and in the absence of fraud, shall be conclusive, and the jurisdiction of the appellate court shall be confined to questions of law. The court, on appeal, may modify, reverse, remand for rehearing, or set aside the decision of the commission on the following grounds and no other:
(1) That the commission acted without or in excess of its powers;
(2) That the decision was procured by fraud;
(3) That the facts found by the commission do not support the award; or
(4) That there was no sufficient competent evidence in the record to warrant the making of the award. An appeal shall not act as a supersedeas or stay unless the commission shall so order.
(L. 1951 p. 564 § 288.180, A.L. 1961 p. 435, A.L. 1978 H.B. 1634, A.L. 1985 H.B. 373, A.L. 1995 H.B. 300 & 95) (2005) Claimant's unsigned letter to Division of Employment Security's Appeals Tribunal constitutes valid notice of appeal from the deputy's determination. Rector v. Kelly, 183 S.W.3d 256 (Mo.App.W.D.).
Mo. Rev. Stat. § 288.215 Finding of fact, conclusion of law, judgment or order not conclusive or ...
288.215. Finding of fact, conclusion of law, judgment or order not conclusive or binding, when — use of evidence in other proceedings. — 1. Any finding of fact, conclusion of law, judgment or order made by an appeals tribunal, the labor and industrial relations commission or any person with the authority to make findings of fact or law in any proceeding under this chapter shall not be conclusive or binding in any separate or subsequent action not brought under this chapter, and shall not be used as evidence in any subsequent or separate action not brought under this chapter, before an arbitrator, commissioner, commission, administrative law judge, judge or court of this state or of the United States, regardless of whether the prior action was between the same or related parties or involved the same facts.
2. Any finding of fact, conclusion of law, judgment or order made by an arbitrator, commissioner, commission, administrative law judge, judge or any other person or body with authority to make findings of fact or law in any proceeding not brought under this chapter shall not be binding or conclusive on an appeals tribunal or the labor and industrial relations commission in any subsequent or separate proceeding brought under this chapter, regardless of whether the prior action was between the same or related parties or involved the same facts.
3. Nothing in subsection 1 of this section shall be construed to prevent the use of evidence presented in any proceeding under this chapter in any other proceeding not brought under this chapter.
(L. 1988 H.B. 1485) Effective 3-01-88
Mo. Rev. Stat. § 288.220 Administration of law - director - state unemployment insurance operation - ...
288.220. Administration of law — director — state unemployment insurance operation — rules and regulations. — 1. Subject to the supervision of the director of the department of labor and industrial relations, the division of employment security of the department of labor and industrial relations shall be under the control, management and supervision of a director who shall be appointed by the governor, by and with the advice and consent of the senate. The director shall serve at the pleasure of the governor.
2. The division shall be responsible for administering the Missouri state unemployment insurance operation and any other operations as are necessary to administer the state's employment security law.
3. The central office of the division shall be maintained in the city of Jefferson.
4. Subject to the supervision and approval of the director of the department of labor and industrial relations, it shall be the duty of the director to administer this law; and the director shall have power and authority to adopt, amend, or rescind any regulations as the director deems necessary to the efficient internal management of the division. The director shall determine the division's organization and methods of procedure. Subject to the provisions of the state personnel law, chapter 36 , the director shall employ and prescribe the duties and powers of the persons as may be necessary. The director shall collaborate with the personnel director in establishing for employees of the division salaries comparable to the salaries paid by other states of a similar size and volume of operations to employees engaged in the administration of the employment security programs of those states. The director may delegate to any such person the power and authority as the director deems reasonable and proper for the effective administration of the law, and may in the director's discretion bond any person handling moneys or signing checks. Further, the director shall have the power to make expenditures, require reports, make investigations and take other action not inconsistent with this law as he or she considers necessary to the efficient and proper administration of the law.
5. Subject to the approval of the director of the department of labor and industrial relations and the commission, the director shall adopt, amend or rescind the rules and regulations as are necessary to implement any of the provisions of this law not relating to the internal management of the division; however, the rules and regulations shall not become effective until ten days after their approval by the commission and copies thereof have been filed in the office of the secretary of state.
(L. 1951 p. 564 § 288.190, A.L. 1955 p. 595, A.L. 1961 p. 436, A.L. 1963 p. 411, A.L. 1967 p. 405, A.L. 1971 S.B. 154, A.L. 1995 H.B. 300 & 95, A.L. 2014 H.B. 1299 Revision, A.L. 2023 S.B. 111) CROSS REFERENCES: Creation of division of employment security, 286.110 Rules and regulations to be filed in office of secretary of state, Chap. 536 State merit system, Chap. 36 (1976) Held, exclusive jurisdiction of appeals from industrial commission is in circuit court of Cole County. Springfield Gen. Osteo. Hosp. v. Indus. Comm. (A.), 538 S.W.2d 364. (1977) Claimant is disqualified from receiving unemployment benefits when reason for leaving job was her inability to find a baby-sitter. Lyell v. Labor and Industrial Relations Commission (A.), 553 S.W.2d 899. (1995) Statutory requirement of naming defendants is for administrative convenience and is not jurisdictional. Clay v. Labor and Industrial Relations Commission of Missouri, 908 S.W.2d 351 (Mo.banc). (1997) Commission may not reconsider and reverse itself after the time for appeal expires. Burch Food Services v. Division of Employment Security, 945 S.W.2d 478 (Mo.App. W.D.).
Mo. Rev. Stat. § 288.222 Resume retrieval program, division may administer, charge fees - general ...
288.222. Resume retrieval program, division may administer, charge fees — general assembly may appropriate funds for program. — The division of employment security of the department of labor and industrial relations may continue administering the resume retrieval program, formerly funded by federal grants, to the same extent as such program has been provided prior to August 28, 1991. The division of employment security may charge fees in connection with services provided by the resume retrieval program sufficient to cover costs of administration of the program. The general assembly may appropriate funds to administer the resume retrieval program.
(L. 1991 H.B. 422, et al. § 1)
Mo. Rev. Stat. § 288.225 Group insurance for employees of division.
288.225. Group insurance for employees of division. — 1. Subject to the approval of the director of the department of labor and industrial relations, the director of the division may formulate, adopt and administer plans to provide the employees of the division of employment security, as an incident of their employment, with group life insurance or insurance against the payment of medical and hospital expenses or any similar type of insurance. Any plan adopted shall be made pursuant to a contract entered into with one or more insurance companies authorized to do business in this state and it may require the payment of all or any part of the premium by the division or by the employees. If any plan adopted requires contributions by the employees, the director may provide for the withholding of the amount of the employees' contribution from their salaries, and may requisition the total amount withheld as well as the amount of the division's contribution from the unemployment compensation administration fund derived from grants from the United States for that purpose in the state treasury. The plan may provide for the continuation of any insurance provided on the same or on a different basis after the retirement of any employee who retires after the effective date of the plan pursuant to the Missouri state employees' retirement system. Participation by any employee of the division in any plan adopted shall be on a voluntary basis.
2. Calendar year 1995 shall be the last year in which any employees of the department of labor and industrial relations will be covered under health insurance benefit plans that have been independently negotiated by the division of employment security. For calendar year 1996, and each calendar year thereafter, the department of labor and industrial relations and the office of administration shall jointly determine the financial transactions that will be required in order to account for the federal unemployment compensation administration funds that shall be used as the employer's contribution towards benefit plans for eligible employees, retirees or dependents. Benefit plans shall be provided pursuant to the provisions of this subsection.
(1) Beginning January 1, 1996, the Missouri consolidated health care plan shall provide group health care benefits for all the employees of the department of labor and industrial relations who meet the eligibility requirements set forth for officers, employees or retirees of the state or its participating agencies as set forth in chapter 103 . These employees shall be offered the same benefits plan under the same terms and conditions as other state employees. The Missouri consolidated health care plan shall not assume responsibility for any liabilities incurred by the department, or its eligible employees, retirees or dependents prior to January 1, 1996.
(2) During calendar year 1995, the department of labor and industrial relations, the office of administration and the Missouri state employees' retirement system shall determine the feasibility of transitioning employees of the department of labor and industrial relations who meet the eligibility requirements set forth for officers, employees or retirees of the state or its participating agencies, over to the group life insurance benefit plan provided by the Missouri state employees' retirement system.
(L. 1965 p. 433, A.L. 1995 H.B. 300 & 95)
Mo. Rev. Stat. § 288.230 Power to subpoena records and witnesses - mileage and per diem for ...
288.230. Power to subpoena records and witnesses — mileage and per diem for witnesses — witness's right against self-incrimination, procedure to claim, effect. — 1. In the discharge of the duties imposed by this law, the director, the commission, an appeals tribunal, and any duly authorized representative of any of them shall have power to administer oaths and affirmations, take depositions, certify to official acts, and issue subpoenas to compel the attendance of witnesses and the production of books, papers, correspondence, memoranda, and other records deemed necessary as evidence in connection with a disputed determination or any other phase of the administration of this law. Witnesses subpoenaed pursuant to this subsection shall be allowed mileage and per diem at a rate fixed by the division. Such fees shall be deemed a part of the expense of administering this law.
2. No person shall be excused from attending and testifying or from producing books, papers, correspondence, memoranda and other records before the director, the commission, an appeals tribunal, or any duly authorized representative of any of them on the ground that the testimony or evidence, documentary or otherwise, required of him may tend to incriminate him or subject him to a penalty or forfeiture; but no individual shall be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter, or thing concerning which he is compelled, after having claimed his privilege against self-incrimination, to testify or produce evidence, documentary or otherwise, except that such individual so testifying shall not be exempt from prosecution and punishment for perjury committed in so testifying.
(L. 1951 p. 564 § 288.190)
Mo. Rev. Stat. § 288.240 Papers, deemed filed, when.
288.240. Papers, deemed filed, when. — Any notice of appeal, application or other paper required under this law to be filed with the division or the commission shall, when mailed to and received by the division or the commission, be deemed to be filed as of the date endorsed by the United States post office on the envelope or container in which such paper is received. In instances where the last day for the filing of any such paper falls on a Saturday, Sunday, or legal holiday, the filing shall be deemed timely if accomplished on the next day which is neither a Saturday, Sunday, nor a legal holiday.
(L. 1951 p. 564 § 288.190, A.L. 1957 p. 531, A.L. 1984 H.B. 1251 & 1549)
Mo. Rev. Stat. § 288.245 Records of division constitute evidence of date of mailing or electronic ...
288.245. Records of division constitute evidence of date of mailing or electronic transmission. — The records of the division shall constitute prima facie evidence of the date of mailing or the date of electronic transmission of any notice, determination or other paper mailed or electronically transmitted under this chapter.
(L. 1993 H.B. 502, A.L. 2019 S.B. 90)
Mo. Rev. Stat. § 288.247 Electronic document transmission and filing requirements - investigations ...
288.247. Electronic document transmission and filing requirements — investigations of protested issues and fraud, appeals decided. — 1. Except as otherwise required by law, any notice, determination, decision, or other paper required to be mailed by the division to an employing unit or claimant under this chapter may be transmitted solely by electronic means to any employing unit or claimant, unless an alternative method of transmittal is requested by the employing unit or claimant. The date the division transmits such notice, determination, decision, or other paper shall be the date of mailing or notification.
2. Any protest, notice of appeal, or other paper required to be filed with the division under this chapter may be filed by electronic means to the website specified by the division. The date and time of receipt shall be determined by the division's computer system.
3. Any function required to be performed by a representative of the division under this chapter may be performed by the computer or other automated means programmed and tested by a representative of the division, office of administration, or a vendor retained to perform such programming under the direction of the division or office of administration. However, any issue raised by an employer in a timely protest and any issue of fraud under section 288.380 shall be decided by a deputy of the division after investigation. Further, any appeal to a determination issued by the division or deputy shall be decided by an order or decision of an appeals referee after an opportunity for a fair hearing as provided in section 288.190 .
(L. 2019 S.B. 90)
Mo. Rev. Stat. § 288.250 Records confidential - privileged communications - violation, penalty.
288.250. Records confidential — privileged communications — violation, penalty. — 1. Information obtained from any employing unit or individual pursuant to the administration of this law shall be held confidential and shall not be published, further disclosed, or be open to public inspection in any manner revealing the individual's or employing unit's identity, but any claimant or employing unit or their authorized representative shall be supplied with information from the division's records to the extent necessary for the proper preparation and presentation of any claim for unemployment compensation benefits or protest of employer liability. Further, upon receipt of a written request from a claimant or his or her authorized representative, the division shall supply information previously submitted to the division by the claimant, the claimant's wage history and the claimant's benefit payment history. In addition, upon receipt of a written request from an authorized representative of an employing unit, the division shall supply information previously submitted to the division by the employing unit, and information concerning the payment of benefits from the employer's account and the unemployment compensation fund, including amounts paid to specific claimants. A state or federal official or agency may receive disclosures to the extent required by federal law. In the division's discretion, any other party may receive disclosures to the extent authorized by state and federal law. Any information obtained by the division in the administration of this law shall be privileged and no individual or type of organization shall be held liable for slander or libel on account of any such information.
2. Any person who intentionally discloses or otherwise fails to protect confidential information in violation of this section shall be guilty of a class A misdemeanor. For a second or subsequent violation, the person shall be guilty of a class E felony.
(L. 1951 p. 564 § 288.190, A.L. 1979 S.B. 477, A.L. 1997 S.B. 361, A.L. 2008 H.B. 2041, A.L. 2014 S.B. 491) Effective 1-01-17 (1980) Language referring to "a way of strict necessity" must refer to a standard determining the necessity for widening in order to give the language any meaning. Reed v. Jones (A.), 594 S.W.2d 339.
Mo. Rev. Stat. § 288.251 Cooperation with not-for-profit agencies authorized.
288.251. Cooperation with not-for-profit agencies authorized. — Notwithstanding the provisions of section 288.250 , the division may enter into arrangements, share and exchange information pertaining to job opportunities with appropriate not-for-profit agencies engaged in programs to promote the employment and reemployment of unemployed and underemployed workers throughout the state, and to these ends to carry on investigations and research studies and publish the results thereof.
(L. 1969 S.B. 108)
Mo. Rev. Stat. § 288.260 Annual report.
288.260. Annual report. — The director shall prepare a report for the director of the department of labor and industrial relations and the report shall be submitted by the director of the department of labor and industrial relations to the governor and to the commission no later than the fifteenth day of December of each year. The report shall cover the administration and operation of this law during the preceding fiscal year ending June thirtieth and shall make such recommendations for amendments to this law as the director of the department of labor and industrial relations deems proper.
(L. 1951 p. 564 § 288.190, A.L. 1995 H.B. 300 & 95)
Mo. Rev. Stat. § 288.290 Unemployment compensation fund, established - administration, deposit of ...
288.290. Unemployment compensation fund, established — administration, deposit of funds — purposes — erroneous collection of interest or penalties. — 1. There is hereby established as a special fund, separate and apart from all public moneys or funds of this state, an "Unemployment Compensation Fund", which shall be administered by the division exclusively for the purposes of this law. This fund shall consist of:
(1) All contributions and payments in lieu of contributions collected under this law;
(2) Interest earned upon any moneys in the fund;
(3) Any property or securities acquired through the use of moneys belonging to the fund;
(4) All earnings of such property or securities;
(5) All voluntary contributions permitted under the law; and
(6) All funds set aside or appropriated by the Congress of the United States or any federal agency, to be deposited to the fund. All moneys in the funds shall be mingled and undivided, except that all money credited to this state's account in the Unemployment Trust Fund pursuant to Section 903 of the Social Security Act, as amended, and which has been appropriated for expenses of administration, shall be used only for the purposes set out in subsection 5 of this section and shall not be included in the cash balance in the unemployment compensation fund for the purposes of sections 288.100 and 288.113 to 288.126 .
2. The director shall designate a treasurer and custodian of the fund and he or she shall administer the fund and shall issue his or her warrants upon it in accordance with such regulations as the director shall prescribe. He or she shall maintain within the fund three separate accounts:
(1) A clearing account;
(2) An unemployment trust fund account; and
(3) A benefit account. To ensure that unemployment compensation trust fund moneys are utilized only for the purpose authorized, no other fund shall be established with increased employer taxes that are offset by a reduction of unemployment contributions, except for the special employment security fund created in section 288.310 .
3. All moneys payable to the fund, upon their receipt by the division, shall immediately be deposited in the clearing account. Refunds of contributions or payments made necessary under the provisions of sections 288.140 and 288.340 may be paid from the clearing account or the benefit account. After clearance, all moneys in the clearing account shall be immediately deposited with the Secretary of the Treasury of the United States of America to the credit of the account of this state in the Unemployment Trust Fund, established and maintained pursuant to Section 904 of the Social Security Act, as amended, any provisions of law in this state relating to the deposit, administration, release, or disbursement of state moneys in the possession or custody of the state treasurer to the contrary notwithstanding. The benefit account shall consist of all moneys requisitioned from the Missouri account in the federal Unemployment Trust Fund. Except as otherwise provided, moneys in the clearing and benefit accounts may be deposited in any bank or public depositary in which general funds of the state may be deposited, but no public deposit insurance charge or premium shall be paid out of the fund. Moneys in the clearing and benefit accounts shall not be commingled with other state funds but shall be maintained in separate accounts on the books of the depositary bank. All funds required by this law to be deposited in any state depositary shall be secured by such depositary to the same extent and in the same manner as is or may hereafter be required by section 30.270 and all the amendments thereto; provided, that the division shall do those acts directed to be done by the governor, attorney general and state treasurer, or any of them, under section 30.270 , which are not inconsistent with the other provisions of this law. Collateral pledged for this purpose shall be kept separate and distinct from any collateral pledged to secure other funds of the state, or, if combined, shall be first used to satisfy and make whole the accounts herein established. The treasurer shall give a separate bond conditioned upon the faithful performance of his or her duties as custodian of the fund in an amount not to exceed twenty-five thousand dollars and in the form prescribed by law or approved by the attorney general. Premiums for such bonds shall be paid from the administration fund. All sums recovered for losses sustained by the fund shall be deposited therein.
4. Moneys shall be requisitioned from the Missouri account in the federal Unemployment Trust Fund solely for the payment of benefits or for refunds of contributions or payments in lieu of contributions in accordance with regulations prescribed by the director, except that money credited to this state's account pursuant to Section 903 of the Social Security Act, as amended, shall be used exclusively as provided in subsection 5 of this section. The director shall from time to time requisition from the federal Unemployment Trust Fund such amounts, not exceeding the amounts standing to the Missouri account therein, as he or she deems necessary for the payment of benefits and refunds for a reasonable future period. Upon its receipt the treasurer shall deposit such money in the benefit account and shall issue his or her warrants for the payment of benefits solely from such benefit account. Expenditures of such moneys in the benefit account and refunds from the clearing account shall not be subject to any provisions of law requiring specific appropriations or other formal release by state officers of moneys belonging to this state in their custody. All warrants issued by the treasurer for the payment of benefits and refunds shall bear the signature of the treasurer and the countersignature of the director or other duly authorized division representative. Any balance of moneys requisitioned from the federal Unemployment Trust Fund which remains unclaimed or unpaid in the benefit account after the expiration of the period for which such sums were requisitioned shall either be deducted from estimates for, and may be utilized for the payment of, benefits during succeeding periods, or, in the discretion of the director, shall be redeposited with the Secretary of the Treasury of the United States of America to the credit of the Missouri account in the federal Unemployment Trust Fund as provided in subsection 3 of this section.
5. (1) Money credited to the account of this state in the Unemployment Trust Fund by the Secretary of the Treasury of the United States of America pursuant to Section 903 of the Social Security Act, as amended, may be requisitioned and used for the payment of expenses incurred for the administration of this law pursuant to a specific appropriation by the legislature, provided that the expenses are incurred and the money is requisitioned as needed after the enactment of an appropriation law which:
(a) Specifies the purpose for which such money is appropriated and the amounts appropriated therefor;
(b) Limits the period within which such money may be obligated to a period ending not more than two years after the date of the enactment of the appropriation law; and
(c) Limits the amount which may be obligated during a twelve-month period beginning on July first and ending on the next June thirtieth to an amount which does not exceed the amount by which the aggregate of the amount transferred to the account of this state in the Unemployment Trust Fund pursuant to subsections (a) and (b) of Section 903 of the Social Security Act, as amended, exceeds the aggregate of the amounts used by this state pursuant to this subsection and charged against the amounts transferred to the account of this state in the Unemployment Trust Fund.
(2) The use of the money referred to in subdivision (1) of this subsection shall be accounted for in accordance with standards established by the Secretary of Labor.
(3) For purposes of subdivision (1) of this subsection, amounts used by this state for administration shall be chargeable against transferred amounts at the exact time the obligation is entered into.
(4) Money credited to the account of this state pursuant to Section 903 of the Social Security Act, as amended, may not be withdrawn or used except for the payment of benefits and for the payment of expenses for the administration of this law and of public employment offices pursuant to this subsection.
(5) Money appropriated as provided under subdivision (1) of this subsection for the payment of expenses of administration shall be requisitioned as needed for the payment of obligations incurred under such appropriation and, upon requisition, shall be deposited in the unemployment compensation administration fund from which such payments shall be made. Money so deposited shall, until expended, remain a part of the unemployment compensation fund and, if it will not be expended, shall be returned promptly to the account of this state in the Unemployment Trust Fund.
(6) Money credited to the account of the state in the federal Unemployment Trust Fund by the Secretary of the Treasury of the United States of America pursuant to Title 42, Section 903 of the Social Security Act with respect to the federal fiscal years 1999, 2000 and 2001, shall be used solely for the administration of the unemployment compensation program.
6. The provisions of subsections 1, 2, 3, 4, and 5 of this section, to the extent that they relate to the federal Unemployment Trust Fund, shall be operative only so long as such federal Unemployment Trust Fund continues to exist and so long as the Secretary of the Treasury of the United States of America continues to maintain a separate book account of all funds deposited therein by contributions from employers of this state for benefit purposes, and by money credited pursuant to Section 903 of the Social Security Act, as amended, together with a proportionate share of the earnings apportioned to the Missouri account of such federal Unemployment Trust Fund, from which no other state is permitted to make or authorize withdrawals. If and when such Unemployment Trust Fund ceases to exist, or such separate book account is no longer maintained, all moneys, properties, or securities therein belonging to the unemployment compensation fund of this state shall be transferred to the treasurer of the unemployment compensation fund, who shall hold, invest, transfer, sell, deposit, and release such moneys, properties or securities in a manner approved by the director in accordance with the provisions of this law; provided, that such moneys shall be invested in the following readily marketable classes of securities: bonds or other interest-bearing obligations of the United States of America, or securities on which the payment of principal and interest are guaranteed by the United States of America, and bonds or other interest-bearing obligations of the state of Missouri; and provided, further, that such investments shall at all times be so made that all the assets of the fund shall always be readily convertible into cash when needed for the payment of benefits. The treasurer shall dispose of securities or other properties belonging to the unemployment compensation fund only under the direction of the director.
7. Notwithstanding any other provision of this law, any interest or penalties found to have been erroneously collected and which is ordered to be refunded shall, if paid into the unemployment compensation fund, be refunded out of the unemployment compensation fund and, if paid into the special employment security fund, shall be refunded out of the special employment security fund; except that, in the event any interest and penalties paid into the unemployment compensation fund shall be transferred to the special employment security fund, the refund of any such interest and penalties shall be made from the special employment security fund.
(L. 1951 p. 564 § 288.210, A.L. 1957 p. 520, A.L. 1959 S.B. 282, A.L. 1965 p. 434, A.L. 1969 p. 399, A.L. 1971 S.B. 171, A.L. 1974 S.B. 449, A.L. 1984 H.B. 1251 & 1549, A.L. 1991 H.B. 422, et al., A.L. 1994 S.B. 559, A.L. 1998 S.B. 922, A.L. 2004 H.B. 1268 & 1211) Effective 1-01-05
Mo. Rev. Stat. § 288.300 Unemployment compensation administration fund, administration and disbursement.
288.300. Unemployment compensation administration fund, administration and disbursement. — 1. There is hereby created in the state treasury a special fund to be known as the "Unemployment Compensation Administration Fund". All moneys in this fund shall be continuously available to the division for expenditure in accordance with the provisions of this law, and shall not lapse at any time or be transferred to any other fund, and shall be expended solely for the purpose of defraying the cost of the administration of this law, and for no other purpose whatsoever. The fund shall consist of all moneys appropriated by this state, and all moneys received from the United States of America, or any agency thereof, or from any other source, for such purpose, and shall also include any moneys received from any agency of the United States or any other state as compensation for services or facilities supplied to such agency, any amounts received pursuant to any surety bond or insurance policy or from other sources from losses sustained by the unemployment compensation administration fund or by reason of damages to equipment or supplies purchased from moneys in such fund and any proceeds realized from the sale or disposition from any such equipment or supplies which may no longer be necessary for the proper administration of this law. Notwithstanding any provision of this section, all money requisitioned and deposited in this fund pursuant to subdivision (3) of subsection 5 of section 288.290 shall remain part of the unemployment compensation fund and shall be used only in accordance with the conditions specified in subsection 5 of section 288.290 . All moneys in this fund shall be deposited, administered and disbursed, in the same manner and under the same conditions and requirements as is provided by law, for other special funds in the state treasury. The state treasurer shall be liable on his official bond for the faithful performance of his duties in connection with the unemployment compensation administration fund.
2. Upon the request of the division, with the written consent of the director of the department of labor and industrial relations, the office of administration shall draw warrants payable to the duly appointed cashiers of the petty cash accounts of the division in an amount to be specified by the director of the division. The sum so specified shall be administered by the cashier as a revolving account to be used in the payment of incidental expenses of the area for which he has been appointed.
(L. 1951 p. 564 § 288.200, A.L. 1957 p. 520, A.L. 1988 H.B. 1485) Effective 3-01-88
Mo. Rev. Stat. § 288.320 Federal funds, how used - reimbursement, when authorized.
288.320. Federal funds, how used — reimbursement, when authorized. — 1. All moneys received pursuant to section 302 of the Federal Social Security Act (42 U.S.C.A. Sec. 502), as amended, shall be expended solely for the purposes and in the amounts necessary for the proper and efficient administration of the employment security law.
2. The state of Missouri hereby recognizes its obligation to replace in the unemployment compensation administration fund within a reasonable time, moneys received pursuant to section 302 of the Federal Social Security Act (42 U.S.C.A. Sec. 502), as amended, which have been lost or been expended for purposes other than or in amounts in excess of those found necessary by the Secretary of Labor for the proper administration of the employment security law, and that moneys received pursuant to said provision of the Social Security Act shall be expended solely for the purposes and in the amounts found necessary by the Secretary of Labor for the proper and efficient administration of the law.
3. If in the actual administration of the employment security law, a conflict develops between the provisions of this section and the provisions of section 288.340 , the division is hereby directed to pursue appropriate means to test the constitutionality of section 303(a)(8) and (9) of the Federal Social Security Act (42 U.S.C.A. Sec. 503), it being the intention of this legislature that the provisions of this subsection shall be effective only so long as its provisions are in fact and law required in order that this state may continue to receive grants of funds to pay the cost of administering the employment security law.
(L. 1951 p. 564 § 288.210)
Mo. Rev. Stat. § 288.330 State liability for benefits limited, authority for application and ...
*288.330. State liability for benefits limited, authority for application and repayment of federal advances — board of unemployment fund financing created, duties, requirements, powers — disposition of unobligated funds. — 1. Benefits shall be deemed to be due and payable only to the extent that moneys are available to the credit of the unemployment compensation fund and neither the state nor the division shall be liable for any amount in excess of such sums. The governor is authorized to apply for an advance to the state unemployment fund and to accept the responsibility for the repayment of such advance in order to secure to this state and its citizens the advantages available under the provisions of federal law.
2. (1) The purpose of this subsection is to provide a method of providing funds for the payment of unemployment benefits or maintaining an adequate fund balance in the unemployment compensation fund, and as an alternative to borrowing or obtaining advances from the federal unemployment trust fund or for refinancing those loans or advances.
(2) For the purposes of this subsection, "credit instrument" means any type of borrowing obligation issued under this section, including any bonds, commercial line of credit note, tax anticipation note or similar instrument.
(3) (a) There is hereby created for the purposes of implementing the provisions of this subsection a body corporate and politic to be known as the "Board of Unemployment Fund Financing". The powers of the board shall be vested in five board members who shall be the governor, lieutenant governor, attorney general, director of the department of labor and industrial relations, and the commissioner of administration. The board shall have all powers necessary to effectuate its purposes including, without limitation, the power to provide a seal, keep records of its proceedings, and provide for professional services. The governor shall serve as chair, the lieutenant governor shall serve as vice chair, and the commissioner of administration shall serve as secretary. Staff support for the board shall be provided by the commissioner of administration.
(b) Notwithstanding the provisions of any other law to the contrary:
a. No officer or employee of this state shall be deemed to have forfeited or shall forfeit his or her office or employment by reason of his or her acceptance of an appointment as a board member or for his or her service to the board;
b. Board members shall receive no compensation for the performance of their duties under this subsection, but each commissioner shall be reimbursed from the funds of the commission for his or her actual and necessary expenses incurred in carrying out his or her official duties under this subsection.
(c) In the event that any of the board members or officers of the board whose signatures or facsimile signatures appear on any credit instrument shall cease to be board members or officers before the delivery of such credit instrument, their signatures or facsimile signatures shall be valid and sufficient for all purposes as if such board members or officers had remained in office until delivery of such credit instrument.
(d) Neither the board members executing the credit instruments of the board nor any other board members shall be subject to any personal liability or accountability by reason of the issuance of the credit instruments.
(4) The board is authorized, by offering for public negotiated sale, to issue, sell, and deliver credit instruments, bearing interest at a fixed or variable rate as shall be determined by the board, which shall mature no later than ten years after issuance, in the name of the board in an amount determined by the board. Such credit instruments may be issued, sold, and delivered for the purposes set forth in subdivision (1) of this subsection. Such credit instrument may only be issued upon the approval of a resolution authorizing such issuance by a simple majority of the members of the board, with no other proceedings required.
(5) The board shall provide for the payment of the principal of the credit instruments, any redemption premiums, the interest on the credit instruments, and the costs attributable to the credit instruments being issued or outstanding as provided in this chapter. Unless the board directs otherwise, the credit instrument shall be repaid in the same time frame and in the same amounts as would be required for loans issued pursuant to 42 U.S.C. Section 1321; however, in no case shall credit instruments be outstanding for more than ten years.
(6) The board may irrevocably pledge money received from the credit instrument and financing agreement repayment surcharge under subsection 3 of section 288.128 , and other money legally available to it, which is deposited in an account authorized for credit instrument repayment in the special employment security fund, provided that the general assembly has first appropriated moneys received from such surcharge and other moneys deposited in such account for the payment of credit instruments.
(7) Credit instruments issued under this section shall not constitute debts of this state or of the board or any agency, political corporation, or political subdivision of this state and are not a pledge of the faith and credit of this state, the board or of any of those governmental entities and shall not constitute an indebtedness within the meaning of any constitutional or statutory limitation upon the incurring of indebtedness. The credit instruments are payable only from revenue provided for under this chapter. The credit instruments shall contain a statement to the effect that:
(a) Neither the state nor the board nor any agency, political corporation, or political subdivision of the state shall be obligated to pay the principal or interest on the credit instruments except as provided by this section; and
(b) Neither the full faith and credit nor the taxing power of the state nor the board nor any agency, political corporation, or political subdivision of the state is pledged to the payment of the principal, premium, if any, or interest on the credit instruments.
(8) The board pledges and agrees with the owners of any credit instruments issued under this section that the state will not limit or alter the rights vested in the board to fulfill the terms of any agreements made with the owners or in any way impair the rights and remedies of the owners until the credit instruments are fully discharged.
(9) The board may prescribe the form, details, and incidents of the credit instruments and make such covenants that in its judgment are advisable or necessary to properly secure the payment thereof. If such credit instruments shall be authenticated by the bank or trust company acting as registrar for such by the manual signature of a duly authorized officer or employee thereof, the duly authorized officers of the board executing and attesting such credit instruments may all do so by facsimile signature provided such signatures have been duly filed as provided in the uniform facsimile signature of public officials law, sections 105.273 to 105.278 , when duly authorized by resolution of the board, and the provisions of section 108.175 shall not apply to such credit instruments. The board may provide for the flow of funds and the establishment and maintenance of separate accounts within the special employment security fund, including the interest and sinking account, the reserve account, and other necessary accounts, and may make additional covenants with respect to the credit instruments in the documents authorizing the issuance of credit instruments including refunding credit instruments. The resolutions authorizing the issuance of credit instruments may also prohibit the further issuance of credit instruments or other obligations payable from appropriated moneys or may reserve the right to issue additional credit instruments to be payable from appropriated moneys on a parity with or subordinate to the lien and pledge in support of the credit instruments being issued and may contain other provisions and covenants as determined by the board, provided that any terms, provisions or covenants provided in any resolution of the board shall not be inconsistent with the provisions of this section.
(10) The board may issue credit instruments to refund all or any part of the outstanding credit instruments issued under this section including matured but unpaid interest. As with other credit instruments issued under this section, such refunding credit instruments may bear interest at a fixed or variable rate as determined by the board.
(11) The credit instruments issued by the board, any transaction relating to the credit instruments, and profits made from the sale of the credit instruments are free from taxation by the state or by any municipality, court, special district, or other political subdivision of the state.
(12) As determined necessary by the board the proceeds of the credit instruments less the cost of issuance shall be placed in the state's unemployment compensation fund and may be used for the purposes for which that fund may otherwise be used. If those net proceeds are not placed immediately in the unemployment compensation fund they shall be held in the special employment security fund in an account designated for that purpose until they are transferred to the unemployment compensation fund provided that the proceeds of refunding credit instruments may be placed in an escrow account or such other account or instrument as determined necessary by the board.
(13) The board may enter into any contract or agreement deemed necessary or desirable to effectuate cost-effective financing hereunder. Such agreements may include credit enhancement, credit support, or interest rate agreements including, but not limited to, arrangements such as municipal bond insurance; surety bonds; tax anticipation notes; liquidity facilities; forward agreements; tender agreements; remarketing agreements; option agreements; interest rate swap, exchange, cap, lock or floor agreements; letters of credit; and purchase agreements. Any fees or costs associated with such agreements shall be deemed administrative expenses for the purposes of calculating the credit instrument and financing agreement repayment surcharge under subsection 3 of section 288.128 . The board, with consideration of all other costs being equal, shall give preference to Missouri-headquartered financial institutions, or those out-of-state-based financial institutions with at least one hundred Missouri employees.
(14) To the extent this section conflicts with other laws the provisions of this section prevail. This section shall not be subject to the provisions of sections 23.250 to 23.298 .
(15) If the United States Secretary of Labor holds that a provision of this subsection or of any provision related to the levy or use of the credit instrument and financial agreement repayment surcharge does not conform with a federal statute or would result in the loss to the state of any federal funds otherwise available to it the board, in cooperation with the department of labor and industrial relations, may administer this subsection, and other provisions related to the credit instrument and financial agreement repayment surcharge, to conform with the federal statute until the general assembly meets in its next regular session and has an opportunity to amend this subsection or other sections, as applicable.
(16) Nothing in this chapter shall be construed to prohibit the officials of the state from borrowing from the government of the United States in order to pay unemployment benefits under subsection 1 of this section or otherwise.
(17) (a) As used in this subdivision the term "lender" means any state or national bank.
(b) The board is authorized to enter financial agreements with any lender for the purposes set forth in subdivision (1) of this subsection, or to refinance other financial agreements in whole or in part, upon the approval of the simple majority of the members of the board of a resolution authorizing such financial agreements, with no other proceedings required. In no instance shall the outstanding obligation under any financial agreement continue for more than ten years. Repayment of obligations to lenders shall be made from the special employment security fund, section 288.310 , subject to appropriation by the general assembly.
(c) Financial agreements entered into under this subdivision shall not constitute debts of this state or of the board or any agency, political corporation, or political subdivision of this state and are not a pledge of the faith and credit of this state, the board or of any of those governmental entities and shall not constitute an indebtedness within the meaning of any constitutional or statutory limitation upon the incurring of indebtedness. The financial agreements are payable only from revenue provided for under this chapter. The financial agreements shall contain a statement to the effect that:
a. Neither the state nor the board nor any agency, political corporation, or political subdivision of the state shall be obligated to pay the principal or interest on the financial agreements except as provided by this section; and
b. Neither the full faith and credit nor the taxing power of the state nor the board nor any agency, political corporation, or political subdivision of the state is pledged to the payment of the principal, premium, if any, or interest on the financial agreements.
(d) Neither the board members executing the financial agreements nor any other board members shall be subject to any personal liability or accountability by reason of the execution of such financial agreements.
(e) The board may prescribe the form, details and incidents of the financing agreements and make such covenants that in its judgment are advisable or necessary to properly secure the payment thereof provided that any terms, provisions or covenants provided in any such financing agreement shall not be inconsistent with the provisions of this section. If such financing agreements shall be authenticated by the bank or trust company acting as registrar for such by the manual signature of a duly authorized officer or employee thereof, the duly authorized officers of the board executing and attesting such financing agreements may all do so by facsimile signature provided such signatures have been duly filed as provided in the uniform facsimile signature of public officials law, sections 105.273 to 105.278 , when duly authorized by resolution of the board and the provisions of section 108.175 shall not apply to such financing agreements.
(18) The commission may issue credit instruments to refund all or any part of the outstanding borrowing issued under this section including matured but unpaid interest.
(19) The credit instruments issued by the commission, any transaction relating to the credit instruments, and profits made from the issuance of credit are free from taxation by the state or by any municipality, court, special district, or other political subdivision of the state.
3. In event of the suspension of this law, any unobligated funds in the unemployment compensation fund, and returned by the United States Treasurer because such Federal Social Security Act is inoperative, shall be held in custody by the treasurer and under supervision of the division until the legislature shall provide for the disposition thereof. In event no disposition is made by the legislature at the next regular meeting subsequent to suspension of said law, then all unobligated funds shall be returned ratably to those who contributed thereto.
4. Notwithstanding any other law to the contrary, in the event that the amount of moneys owed by the fund for total advancements by the federal government exceeds three hundred million dollars, the board shall be required to meet to consider authorizing the issuance, sale, and delivery of credit instruments pursuant to this section for the entire amount of the debt owed.
5. If credit instruments are issued under subsection 4 of this section, the interest assessment required under section 288.128 shall continue to be paid and used to fully finance such instruments and shall be paid at the same rate applicable at the time of issuance for all subsequent years until the credit instruments are fully financed.
(L. 1951 p. 564 § 288.210, A.L. 1982 H.B. 1521, A.L. 2004 H.B. 1268 & 1211 and S.B. 966 § 1, A.L. 2006 H.B. 1456, A.L. 2009 H.B. 1075, A.L. 2015 H.B. 150) *Effective 10-16-15, see § 21.250. H.B. 150 was vetoed on May 5, 2015. The veto was overridden by the House on May 12, 2015, and by the Senate on September 16, 2015. *Revisor's Note: This section was declared unconstitutional in Pestka et al. v. State , see 2016 annotation below. (2016) Only bills returned by the Governor on or after the fifth day before the end of the regular legislative session can be taken up during September veto session, thus Senate veto session vote to override the Governor's veto of HB 150 was untimely. Pestka et al. v. State, No. SC95369 (Mo.).
Mo. Rev. Stat. § 288.340 Cooperation with federal government and sister states.
288.340. Cooperation with federal government and sister states. — 1. In the administration of this law, the division shall cooperate to the fullest extent consistent with the provisions of this law, with the United States Department of Labor; shall make such reports in such form and containing such information as the Secretary of Labor may from time to time require; and shall comply with such directives as the Secretary of Labor may from time to time find necessary to assure the correctness and verification of such reports; and shall comply with the regulations prescribed by the Secretary of Labor governing the expenditures of such sums as may be allotted and paid to this state under Title III of the Federal Social Security Act (42 U.S.C.A. Sec. 501 et seq.) for the purpose of assisting in the administration of this law. The division may make its records available to the Railroad Retirement Board, and may furnish the Railroad Retirement Board, at the expense of such board, such copies thereof as the Railroad Retirement Board deems necessary for its purposes. The division may afford reasonable cooperation with every agency of the United States charged with the administration of an unemployment insurance law.
2. The administration of this law and of other state employment security, unemployment insurance and public employment service laws will be promoted by cooperation between this state and such other states in exchanging services and making available facilities and information. The division is authorized to make such investigations, secure and transmit such information, make available such services and facilities and exercise such of the other powers provided herein with respect to the administration of this law as it deems necessary or appropriate to facilitate the administration of any such employment security, unemployment insurance or public employment law and in like manner to accept and utilize information, services and facilities made available to this state by the agency charged with the administration of any other employment security, unemployment insurance or public employment service law.
3. The division shall fully cooperate with the agencies of other states and shall make every proper effort within its means to oppose and prevent any further action which would, in its judgment, tend to effect complete or substantial federalization of the unemployment compensation fund of this state or of the states generally or of the unemployment insurance and employment security programs of this state or of the states generally or of any part of the Social Security program.
4. Upon request therefor the division shall furnish to any agency of the United States charged with the administration of public works or assistance through public employment, the name, address, ordinary occupation, and employment status of each recipient of benefits and such recipient's rights to further benefits under this law.
5. For the purpose of establishing and maintaining free public employment offices, the division is authorized to enter into agreements with any agency of the United States charged with the administration of an unemployment insurance law, with any political subdivision of this state or with any private, nonprofit organization, and as a part of any such agreement the division may accept moneys, services, or quarters as a contribution to the unemployment compensation administration fund.
6. (1) The division is hereby authorized to enter into arrangements with the appropriate agencies of other states or of the federal government:
(a) Whereby wages or services, upon the basis of which an individual may become entitled to benefits under the unemployment insurance law of another state or of the federal government, shall be deemed to be wages for insured work for the purposes of this law, provided such other state agency or agency of the federal government has agreed to reimburse the fund for such portion of benefits paid under this law upon the basis of such wages or services as the division finds will be fair and reasonable as to all affected interests; and
(b) Whereby the division will reimburse other state or federal agencies charged with the administration of unemployment insurance laws with such reasonable portion of benefits, paid under the law of any such other states or of the federal government upon the basis of employment or wages for insured work, as the division finds will be fair and reasonable to all affected interests.
(2) The division is hereby authorized to make to other state or federal agencies and receive from such other state or federal agencies, reimbursements from or to the fund, in accordance with arrangements pursuant to this section.
7. The division is further authorized to enter into reciprocal agreements with the appropriate agencies of other states or the federal government:
(1) Respecting the payment of benefits to individuals having wage credits in this state, but being located in another state and filing a claim in such state; and
(2) Adjusting the collection and payment of contributions by employers with respect to employment not localized within this state.
8. The division is hereby authorized to enter into reciprocal arrangements with appropriate and duly authorized agencies of other states or of the federal government, or both, whereby:
(1) Services performed by an individual for a single employing unit for which services are customarily performed by such individual in more than one state shall be deemed to be services performed entirely within any one of the states (i) in which any part of such individual's services are performed, or (ii) in which such individual has his residence, or (iii) in which the employing unit maintains a place of business; provided, there is in effect, as to such services an election, approved by the agency charged with the administration of such state's unemployment insurance law, pursuant to which all of the services performed by such individual for such employing unit are deemed to be performed entirely within such state;
(2) Potential rights to benefits accumulated under the unemployment insurance law of one or more states or under one or more such laws of the federal government, or both, may constitute the basis of the payment of benefits through a single appropriate agency under terms which the division finds will be fair and reasonable as to all affected interests and will not result in any substantial loss to the fund;
(3) Wages, upon the basis of which an individual may become entitled to benefits under an unemployment insurance law of another state or of the federal government, shall be deemed to be wages for insured work for the purpose of determining his right to benefits under this law and wages for insured work, on the basis of which an individual may become entitled to benefits under this law shall be deemed to be wages on the basis of which unemployment insurance under such law of another state or of the federal government is payable, but no such arrangement shall be entered into unless it contains provision for reimbursements to the fund for such of the benefits paid under this law upon the basis of such wages and provisions for reimbursements from the fund for such of the benefits paid under such other law upon the basis of wages for insured work as the division finds will be fair and reasonable to all affected interests; and
(4) Contributions due under this law with respect to wages for insured work shall, for the purposes of section 288.090 , be deemed to have been paid to the fund as of the date of payment was made as contributions therefor under another state or federal unemployment insurance law, but no such arrangement shall be entered into unless it contains provisions for such reimbursements to the fund of such contributions and the actual earnings thereon, as the division finds will be fair and reasonable as to all affected interests.
9. The division is hereby authorized to enter into arrangements with the appropriate agencies of other states or the federal government whereby individuals performing services in this and other states for a single employing unit under circumstances not specifically provided for in section 288.034 , or under similar provisions in the unemployment insurance laws of such other states, shall be deemed to be engaged in employment performed entirely within this state or within one of such other states and whereby potential rights to benefits accumulated under the unemployment insurance laws of several states or under such a law of the federal government, or both, may constitute the basis for the payment of benefits through a single appropriate agency under terms which the division finds will be fair and reasonable as to all affected interests and will not result in any substantial loss to the fund.
10. Reimbursements paid from the fund pursuant to subsection 6 of this section shall be deemed to be benefits for the purpose of section 288.060 . To the extent that may be necessary, the division is authorized to make to other state or federal agencies and to receive from such other state or federal agencies, reimbursements from and to the fund, in accordance with arrangements entered into pursuant to the provisions of this and any other section of the employment security law.
11. On request of an agency which administers an employment security law of another state, and which has found in accordance with the provisions of such law that a claimant is liable to repay benefits received under such law by reason of having knowingly made a false statement or misrepresentation of a material fact with respect to a claim taken in this state as an agent for such agency, the division shall collect the amount of such benefits from such claimant to be refunded to such agency. In any case in which under this subsection a claimant is liable to repay any amount to the agency of another state, such amounts may be collected without interest by civil action in the name of the division acting as agent for such agency.
12. In the administration of the provisions of this law, which are enacted to conform with the requirements of the Federal Employment Security Amendments of 1970, the director shall take such action as may be necessary to ensure that the provisions are so interpreted and applied as to meet the requirements of such federal act as interpreted by the United States Department of Labor, and to secure to this state the full reimbursement of the federal share of extended benefits paid under this law that are reimbursable under the federal act.
13. The division shall participate in any arrangements for the payment of compensation on the basis of combining an individual's wages and employment covered under this law with his wages and employment covered under the unemployment compensation laws of other states which are approved by the United States Secretary of Labor in consultation with the state unemployment compensation agencies as reasonably calculated to assure the prompt and full payment of compensation in such situations and which include provisions for
(1) Applying the base period of a single state law to a claim involving the combining of an individual's wages and employment covered under two or more state unemployment compensation laws, and
(2) Avoiding the duplicate use of wages and employment by reason of such combining.
(L. 1951 p. 564 § 288.220, A.L. 1972 S.B. 474) Effective 1-20-72
Mo. Rev. Stat. § 288.345 Division may participate in federal comprehensive manpower programs.
288.345. Division may participate in federal comprehensive manpower programs. — The division of employment security is authorized to participate in federal comprehensive manpower programs authorized by the United States Department of Labor and to pay allowances provided by such programs in the manner provided for payment of benefits in section 288.290 .4, to execute on behalf of this state agreements or contracts with the appropriate federal agencies containing such provisions as may be necessary or desirable to enable this state to participate in such programs, to expend all funds made available for the purpose of such programs by this state or local subdivisions thereof or by the federal government, to supervise the expenditure of such funds and the conduct of such programs by other public and private agencies in this state, and to make such reports and certifications as are called for, and otherwise to cooperate with the federal government and its departments and agencies in the administration of such programs.
(L. 1965 p. 437, A.L. 1975 S.B. 274)
Mo. Rev. Stat. § 288.350 Effect of amendments to related federal law.
288.350. Effect of amendments to related federal law. — 1. If the federal unemployment tax act is amended to permit a maximum rate of credit against said federal tax higher than the ninety percent maximum rate of credit now permitted under section 1601(c) of the Internal Revenue Code (26 U.S.C.A. Sec. 1601), to an employer with respect to any state unemployment insurance law whose standard contribution rate on payroll under said law is more than two and seven-tenths percent, in that event the standard contribution rate as to all employers under this law shall, by division rule, be increased from two and seven-tenths percent on payroll to that percentage on payroll which corresponds to the higher maximum rate of credit thus permitted against the federal unemployment tax; and such increase shall become effective on the same date as such higher maximum rate of credit becomes permissible under such federal amendment.
2. If section 303(a)(5) of Title III of the Federal Social Security Act (42 U.S.C.A. Sec. 503) and section 1603(a)(4) of the Internal Revenue Code (26 U.S.C.A. Sec. 1603) are amended to permit a state agency to use, in financing administrative expenditures incurred in carrying out its employment security functions, some part of the moneys collected or to be collected under a state unemployment insurance law, in partial or complete substitution for grants under said Title III, in that event this law shall, by division rule, be modified in the manner and to the extent and within the limits necessary to permit such use by the division under this law; and such modifications shall become effective on the same date as such use becomes permissible under such federal amendments.
3. If the tax imposed by Title IX of the Federal Social Security Act or any amendments thereto, or any other federal tax against which contributions under this law may be credited shall, for any cause become inoperative, with the result that no portion of the contributions required under this law may be credited against such federal tax, then this law by virtue of that fact shall be suspended from operation.
(L. 1951 p. 564 § 288.230)
Mo. Rev. Stat. § 288.360 Records of division - reproduction, destruction, copies.
288.360. Records of division — reproduction, destruction, copies. — 1. The division may cause to be made such summaries, compilations, photographs, duplications or reproductions of any records, documents, instruments, proceedings, reports or transcripts thereof as it may deem advisable for the effective and economical preservation of the information contained therein, and such summaries, compilations, photographs, duplications or reproductions, duly authenticated or certified by the director or by an employee to whom such duty is delegated shall be admissible in any proceeding under this law or in any judicial proceeding, to the extent that the original record, document, instrument, proceeding, report or transcript thereof would have been admissible therein.
2. The division may provide by regulation for the destruction or disposition, after reasonable periods, of any records, documents, instruments, proceedings, reports or transcripts thereof or reproductions thereof or other papers in its custody, the preservation of which is no longer necessary for the establishment of the contribution liability or the benefit rights of any employing unit or individual or for any other purposes necessary for the proper administration of this law, whether or not such records, documents, instruments, proceedings, reports or transcripts thereof or other papers in its custody have been summarized, compiled, photographed, duplicated, reproduced or audited.
3. The division may prescribe by regulation the charges to be made for certified and uncertified copies of records, reports, decisions, transcripts or other papers or documents. All sums received in payment of such charges shall be promptly transmitted to and deposited in the unemployment compensation administration fund.
(L. 1951 p. 564 § 288.240, A.L. 1965 p. 420, A.L. 1974 S.B. 448)
Mo. Rev. Stat. § 288.370 Law does not confer vested rights.
288.370. Law does not confer vested rights. — The legislature reserves the right to amend or repeal all or any part of this law at any time; and there shall be no vested private right of any kind against such amendment or repeal. All the rights, privileges, or immunities conferred by this law or by acts done pursuant thereto shall exist subject to the power of the legislature to amend or repeal this law at any time.
(L. 1951 p. 564 § 288.250)
Mo. Rev. Stat. § 288.375 Discharge for testifying prohibited, civil action for damages, statute of ...
288.375. Discharge for testifying prohibited, civil action for damages, statute of limitations. — 1. No employer or employing unit shall discharge, discipline or penalize any employee because the employee has testified on behalf of another employee in any proceeding under this chapter.
2. Any employer or employing unit who violates the provisions of this section shall be liable in a civil action for back pay lost by an employee as a result of the violation, and an employee discharged or demoted in violation of this section shall be entitled to be reinstated to his or her former or comparable position. The burden of proof shall be on the party claiming a violation to prove a claim under this section.
3. The statute of limitations for actions under this section shall be six months from the date testimony was provided by the employee on behalf of another employee.
(L. 1994 S.B. 561)
Mo. Rev. Stat. § 288.379 Notice given to filer of claim, taxation of benefits - deducted amounts ...
288.379. Notice given to filer of claim, taxation of benefits — deducted amounts remain in trust fund until transference — division to follow procedures — order in which amounts are deducted. — 1. Beginning January 1, 1997, an individual filing a new or renewed unemployment compensation claim shall, at the time of filing such claim, be advised that:
(1) Unemployment compensation is subject to federal, state and local income tax;
(2) Requirements exist pertaining to estimated tax payments;
(3) The individual may elect to have federal income tax deducted and withheld from the individual's payment of unemployment compensation at the amount specified in the federal Internal Revenue Code; and
(4) The individual shall be permitted to change a previously elected withholding status.
2. Amounts deducted and withheld from unemployment compensation shall remain in the unemployment compensation trust fund until transferred to the federal, state or local taxing authority as a payment of income tax.
3. The division shall follow all procedures specified by the United States Department of Labor and the federal Internal Revenue Service pertaining to the deducting and withholding of income tax.
4. Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any overpayments of unemployment compensation, child support obligations, food stamp overissuances or any other amounts required to be deducted and withheld under this chapter.
(L. 1996 S.B. 855)
Mo. Rev. Stat. § 288.380 Void agreements - offenses, penalties - deductions of support obligations ...
288.380. Void agreements — offenses, penalties — deductions of support obligations and uncollected overissuance of food stamps — offset for overpayment of benefits by other states, when — definitions. — 1. Any agreement by a worker to waive, release, or commute such worker's rights to benefits or any other rights pursuant to this chapter or pursuant to an employment security law of any other state or of the federal government shall be void. Any agreement by a worker to pay all or any portion of any contributions required shall be void. No employer shall directly or indirectly make any deduction from wages to finance the employer's contributions required from him or her, or accept any waiver of any right pursuant to this chapter by any individual in his or her employ.
2. No employing unit or any agent of an employing unit or any other person shall make a false statement or representation knowing it to be false, nor shall knowingly fail to disclose a material fact to prevent or reduce the payment of benefits to any individual, nor to avoid becoming or remaining an employer, nor to avoid or reduce any contribution or other payment required from any employing unit, nor shall willfully fail or refuse to make any contributions or payments nor to furnish any required reports nor to produce or permit the inspection or copying of required records. Each such requirement shall apply regardless of whether it is a requirement of this chapter, of an employment security law of any other state or of the federal government.
3. No person shall make a false statement or representation knowing it to be false or knowingly fail to disclose a material fact, to obtain or increase any benefit or other payment pursuant to this chapter, or under an employment security law of any other state or of the federal government either for himself or herself or for any other person.
4. No person shall without just cause fail or refuse to attend and testify or to answer any lawful inquiry or to produce books, papers, correspondence, memoranda, and other records, if it is in such person's power so to do in obedience to a subpoena of the director, the commission, an appeals tribunal, or any duly authorized representative of any one of them.
5. No individual claiming benefits shall be charged fees of any kind in any proceeding pursuant to this chapter by the division, or by any court or any officer thereof. Any individual claiming benefits in any proceeding before the division or a court may be represented by counsel or other duly authorized agent; but no such counsel or agents shall either charge or receive for such services more than an amount approved by the division.
6. No employee of the division or any person who has obtained any list of applicants for work or of claimants for or recipients of benefits pursuant to this chapter shall use or permit the use of such lists for any political purpose.
7. Any person who shall willfully violate any provision of this chapter, or of an employment security law of any other state or of the federal government or any rule or regulation, the observance of which is required under the terms of any one of such laws, shall upon conviction be deemed guilty of a misdemeanor and shall be punished by a fine of not less than fifty dollars nor more than one thousand dollars, or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment, and each such violation or each day such violation continues shall be deemed to be a separate offense.
8. In case of contumacy by, or refusal to obey a subpoena issued to, any person, any court of this state within the jurisdiction of which the inquiry is carried on, or within the jurisdiction of which the person guilty of contumacy or refusal to obey is found or resides or transacts business, upon application by the director, the commission, an appeals tribunal, or any duly authorized representative of any one of them shall have jurisdiction to issue to such person an order requiring such person to appear before the director, the commission, an appeals tribunal or any duly authorized representative of any one of them, there to produce evidence if so ordered or there to give testimony touching the matter under investigation or in question; and any failure to obey such order of the court may be punished by the court as a contempt thereof.
9. (1) Any individual or employer who receives or denies unemployment benefits by intentionally misrepresenting, misstating, or failing to disclose any material fact has committed fraud. After the discovery of facts indicating fraud, a deputy shall make a written determination that the individual obtained or denied unemployment benefits by fraud and that the individual must promptly repay the unemployment benefits to the fund. In addition, the deputy shall assess a penalty equal to twenty-five percent of the amount fraudulently obtained or denied. If division records indicate that the individual or employer had a prior established overpayment or record of denial due to fraud, the deputy shall, on the present overpayment or determination, assess a penalty equal to one hundred percent of the amount fraudulently obtained.
(2) Unless the individual or employer within thirty calendar days after notice of such determination of overpayment by fraud is either delivered in person or mailed to the last known address of such individual or employer files an appeal from such determination, it shall be final. Proceedings on the appeal shall be conducted in accordance with section 288.190 .
(3) If the individual or employer fails to repay the unemployment benefits and penalty, assessed as a result of the deputy's determination that the individual or employer obtained or denied unemployment benefits by fraud, such sum shall be collectible in the manner provided in subsection 14 of this section for the recovery of overpaid unemployment compensation benefits. If the individual or employer fails to repay the unemployment benefits that the individual or employer denied or obtained by fraud, the division may offset from any future unemployment benefits otherwise payable the amount of the overpayment, or may take such steps as are necessary to effect payment from the individual or employer. Future benefits may not be used to offset the penalty due. Money received in repayment of fraudulently obtained or denied unemployment benefits and penalties shall first be applied to the unemployment benefits overpaid, then to the penalty amount due. Regarding and for payments made toward the penalty, an amount equal to fifteen percent of the total amount of benefits fraudulently obtained shall be immediately deposited into the state's unemployment compensation fund upon receipt and the remaining penalty amount shall be credited to the special employment security fund.
(4) If fraud or evasion on the part of any employer is discovered by the division, the employer will be subject to the fraud provisions of subsection 4 of section 288.160 .
(5) The provisions of this subsection shall become effective July 1, 2005.
10. An individual who willfully fails to disclose amounts earned during any week with respect to which benefits are claimed by him or her, willfully fails to disclose or has falsified as to any fact which would have disqualified him or her or rendered him or her ineligible for benefits during such week, or willfully fails to disclose a material fact or makes a false statement or representation in order to obtain or increase any benefit pursuant to this chapter shall forfeit all of his or her benefit rights, and all of his or her wage credits accrued prior to the date of such failure to disclose or falsification shall be cancelled, and any benefits which might otherwise have become payable to him or her subsequent to such date based upon such wage credits shall be forfeited; except that, the division may, upon good cause shown, modify such reduction of benefits and cancellation of wage credits. It shall be presumed that such failure or falsification was willful in any case in which an individual signs and certifies a claim for benefits and fails to disclose or falsifies as to any fact relative to such claim.
11. (1) Any assignment, pledge, or encumbrance of any rights to benefits which are or may become due or payable pursuant to this chapter shall be void; and such rights to benefits shall be exempt from levy, execution, attachment, or any other remedy whatsoever provided for the collection of debt; and benefits received by any individual, so long as they are not mingled with other funds of the recipient, shall be exempt from any remedy whatsoever for the collection of all debts except debts incurred for necessaries furnished to such individual or the individual's spouse or dependents during the time such individual was unemployed. Any waiver of any exemption provided for in this subsection shall be void; except that this section shall not apply to:
(a) Support obligations, as defined pursuant to paragraph (g) of subdivision (2) of this subsection, which are being enforced by a state or local support enforcement agency against any individual claiming unemployment compensation pursuant to this chapter; or
(b) Uncollected overissuances (as defined in Section 13(c)(1) of the Food Stamp Act of 1977) of food stamp coupons.
(2) (a) An individual filing a new claim for unemployment compensation shall, at the time of filing such claim, disclose whether or not the individual owes support obligations, as defined pursuant to paragraph (g) of this subdivision or owes uncollected overissuances of food stamp coupons (as defined in Section 13(c)(1) of the Food Stamp Act of 1977). If any such individual discloses that he or she owes support obligations or uncollected overissuances of food stamp coupons, and is determined to be eligible for unemployment compensation, the division shall notify the state or local support enforcement agency enforcing the support obligation or the state food stamp agency to which the uncollected food stamp overissuance is owed that such individual has been determined to be eligible for unemployment compensation;
(b) The division shall deduct and withhold from any unemployment compensation payable to an individual who owes support obligations as defined pursuant to paragraph (g) of this subdivision or who owes uncollected food stamp overissuances:
a. The amount specified by the individual to the division to be deducted and withheld pursuant to this paragraph if neither subparagraph b. nor subparagraph c. of this paragraph is applicable; or
b. The amount, if any, determined pursuant to an agreement submitted to the division pursuant to Section 454(20)(B)(i) of the Social Security Act by the state or local support enforcement agency, unless subparagraph c. of this paragraph is applicable; or the amount (if any) determined pursuant to an agreement submitted to the state food stamp agency pursuant to Section 13(c)(3)(a) of the Food Stamp Act of 1977 ; or
c. Any amount otherwise required to be so deducted and withheld from such unemployment compensation pursuant to properly served legal process, as that term is defined in Section 459(i) of the Social Security Act ; or any amount otherwise required to be deducted and withheld from the unemployment compensation pursuant to Section 13(c)(3)(b) of the Food Stamp Act of 1977 ;
(c) Any amount deducted and withheld pursuant to paragraph (b) of this subdivision shall be paid by the division to the appropriate state or local support enforcement agency or state food stamp agency;
(d) Any amount deducted and withheld pursuant to paragraph (b) of this subdivision shall, for all purposes, be treated as if it were paid to the individual as unemployment compensation and paid by such individual to the state or local support enforcement agency in satisfaction of the individual's support obligations or to the state food stamp agency to which the uncollected overissuance is owed as repayment of the individual's uncollected overissuance;
(e) For purposes of paragraphs (a), (b), (c), and (d) of this subdivision, the term "unemployment compensation" means any compensation payable pursuant to this chapter, including amounts payable by the division pursuant to an agreement pursuant to any federal law providing for compensation, assistance, or allowances with respect to unemployment;
(f) Deductions will be made pursuant to this section only if appropriate arrangements have been made for reimbursement by the state or local support enforcement agency, or the state food stamp agency, for the administrative costs incurred by the division pursuant to this section which are attributable to support obligations being enforced by the state or local support enforcement agency or which are attributable to uncollected overissuances of food stamp coupons;
(g) The term "support obligations" is defined for purposes of this subsection as including only obligations which are being enforced pursuant to a plan described in Section 454 of the Social Security Act which has been approved by the Secretary of Health and Human Services pursuant to Part D of Title IV of the Social Security Act ;
(h) The term "state or local support enforcement agency" , as used in this subsection, means any agency of a state, or political subdivision thereof, operating pursuant to a plan described in paragraph (g) of this subdivision;
(i) The term "state food stamp agency" as used in this subsection means any agency of a state, or political subdivision thereof, operating pursuant to a plan described in the Food Stamp Act of 1977 ;
(j) The director may prescribe the procedures to be followed and the form and contents of any documents required in carrying out the provisions of this subsection;
(k) The division shall comply with the following priority when deducting and withholding amounts from any unemployment compensation payable to an individual:
a. Before withholding any amount for child support obligations or uncollected overissuances of food stamp coupons, the division shall first deduct and withhold from any unemployment compensation payable to an individual the amount, as determined by the division, owed pursuant to subsection 12 or 13 of this section;
b. If, after deductions are made pursuant to subparagraph a. of this paragraph, an individual has remaining unemployment compensation amounts due and owing, and the individual owes support obligations or uncollected overissuances of food stamp coupons, the division shall first deduct and withhold any remaining unemployment compensation amounts for application to child support obligations owed by the individual;
c. If, after deductions are made pursuant to subparagraphs a. and b. of this paragraph, an individual has remaining unemployment compensation amounts due and owing, and the individual owes uncollected overissuances of food stamp coupons, the division shall deduct and withhold any remaining unemployment compensation amounts for application to uncollected overissuances of food stamp coupons owed by the individual.
12. Any person who, by reason of the nondisclosure or misrepresentation by such person or by another of a material fact, has received any sum as benefits pursuant to this chapter while any conditions for the receipt of benefits imposed by this chapter were not fulfilled in such person's case, or while he or she was disqualified from receiving benefits, shall, in the discretion of the division, either be liable to have such sums deducted from any future benefits payable to such person pursuant to this chapter or shall be liable to repay to the division for the unemployment compensation fund a sum equal to the amounts so received by him or her. The division may recover such sums in accordance with the provisions of subsection 14 of this section.
13. Any person who, by reason of any error or omission or because of a lack of knowledge of material fact on the part of the division, has received any sum of benefits pursuant to this chapter while any conditions for the receipt of benefits imposed by this chapter were not fulfilled in such person's case, or while such person was disqualified from receiving benefits, shall after an opportunity for a fair hearing pursuant to subsection 2 of section 288.190 , in the discretion of the division, either be liable to have such sums deducted from any further benefits payable to such person pursuant to this chapter, or shall be liable to repay to the division for the unemployment compensation fund a sum equal to the amounts so received by him or her. The division may recover such sums in accordance with the provisions of subsection 14 of this section. However, the division may elect not to process such possible overpayments where the amount of same is not over twenty percent of the maximum state weekly benefit amount in effect at the time the error or omission was discovered.
14. Recovering overpaid unemployment compensation benefits shall be pursued by the division against any person receiving such overpaid unemployment compensation benefits through billing, setoffs against state and federal tax refunds to the extent permitted by federal law, intercepts of lottery winnings under section 313.321 , and collection efforts as provided for in sections 288.160 , 288.170 , and 288.175 .
15. Any person who has received any sum as benefits under the laws of another state, or under any unemployment benefit program of the United States administered by another state while any conditions for the receipt of benefits imposed by the law of such other state were not fulfilled in his or her case, shall after an opportunity for a fair hearing pursuant to subsection 2 of section 288.190 have such sums deducted from any further benefits payable to such person pursuant to this chapter, but only if there exists between this state and such other state a reciprocal agreement under which such entity agrees to recover benefit overpayments, in like fashion, on behalf of this state.
(L. 1951 p. 564 § 288.260, A.L. 1957 p. 531, A.L. 1982 H.B. 1521, A.L. 1984 H.B. 1275 merged with H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1996 H.B. 1368, A.L. 1998 S.B. 922, A.L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456, A.L. 2016 H.B. 1530 merged with S.B. 702)
Mo. Rev. Stat. § 288.381 Collection of benefits paid when claimant later determined ineligible or ...
288.381. Collection of benefits paid when claimant later determined ineligible or awarded back pay — violation, damages. — 1. The provisions of subsection 8 of section 288.070 notwithstanding, benefits paid to a claimant pursuant to subsection 7 of section 288.070 to which the claimant was not entitled based on a subsequent determination, redetermination or decision which has become final, shall be collectible by the division as provided in subsections 12 and 13 of section 288.380 .
2. Notwithstanding any other provision of law to the contrary, when a claimant who has been separated from his employment receives benefits under this chapter and subsequently receives a back pay award pursuant to action by a governmental agency, court of competent jurisdiction or as a result of arbitration proceedings, for a period of time during which no services were performed, the division shall establish an overpayment equal to the lesser of the amount of the back pay award or the benefits paid to the claimant which were attributable to the period covered by the back pay award. After the claimant has been provided an opportunity for a fair hearing under the provision of section 288.190 , the employer shall withhold from the employee's back pay award the amount of benefits so received and shall pay such amount to the division and separately designate such amount.
3. For the purposes of subsection 2 of this section, the division shall provide the employer with the amount of benefits paid to the claimant.
4. Any individual, company, association, corporation, partnership, bureau, agency or the agent or employee of the foregoing who interferes with, obstructs, or otherwise causes an employer to fail to comply with the provisions of subsection 2 of this section shall be liable for damages in the amount of three times the amount owed by the employer to the division. The division shall proceed to collect such damages under the provisions of sections 288.160 and 288.170 .
(L. 1972 H.B. 1017, A.L. 1988 H.B. 1485, A.L. 2006 H.B. 1456, A.L. 2016 H.B. 1530 merged with S.B. 702)
Mo. Rev. Stat. § 288.382 Uncollectible benefit overpayments, how determined.
288.382. Uncollectible benefit overpayments, how determined. — The division may, for good cause, determine as uncollectible and purge from its records any benefit overpayment as mentioned in subsections 11 and 12 of section 288.380 which remains unpaid after the expiration of five years after the date of the determination which established such overpayment.
(L. 1972 H.B. 1017) Effective 4-27-72
Mo. Rev. Stat. § 288.390 State to comply with minimum standards prescribed by federal law.
288.390. State to comply with minimum standards prescribed by federal law. — If the Federal Unemployment Tax Act, the Federal Social Security Act or other related federal laws are amended to provide minimum standards for the payment of unemployment benefits, such standards shall become a part of this law to the extent necessary to entitle employers subject to this law to claim the maximum allowable credit against the federal unemployment tax. The provisions of this section shall be implemented by regulation by the division.
(L. 1961 p. 438 § 1)
Mo. Rev. Stat. § 288.395 Fraud or misrepresentation, penalties.
288.395. Fraud or misrepresentation, penalties. — Any person or entity perpetrating a fraud or misrepresentation under this chapter for which a penalty has not herein been specifically provided shall be guilty of a class A misdemeanor and, in addition, shall be liable to this state for a civil penalty not to exceed the value of the fraud. Any person or entity who has previously been found guilty of perpetrating a fraud or misrepresentation under this chapter and who subsequently violated any such provisions shall be guilty of a class E felony.
(L. 2004 H.B. 1268 & 1211, A.L. 2014 S.B. 491) Effective 1-01-17
Mo. Rev. Stat. § 288.398 Contracts with consumer reporting agencies authorized - information limited ...
288.398. Contracts with consumer reporting agencies authorized — information limited — privacy rules apply — written consent, contents — use of information limited, verified by consumer reporting agency — confidentiality safeguards required — noncompliance, liability — information obtained under false pretenses, penalty — disputes. — 1. The division of employment security may contract with one or more consumer reporting agencies, with preference given to those which maintain offices within the state of Missouri, to provide secure electronic access to information provided in the quarterly wage report to the division of employment security by employing units. The consumer reporting agency shall be limited to use of such information to those permitted under Section 604 of the Federal Fair Credit Reporting Act (15 U.S.C. 1681b).
2. The information provided to a consumer reporting agency shall be limited to the amount of wages reported by each employing unit, with the employing unit's name and address, for each of or up to the last eight quarters. For the purposes of this section, "consumer reporting agency" has the meaning assigned by Section 603(f) of the Fair Credit Reporting Act (15 U.S.C. 1681f).
3. The information is subject to the privacy rules of this state and the Federal Fair Credit Reporting Act in addition to this section. The consumer reporting agency shall require that any user of the information shall, prior to obtaining the wage report information, obtain a written consent from the individual to whom that wage report information pertains.
4. The written consent shall prominently contain language specifying the following:
(1) The consent to disclose is voluntary and refusal to consent to disclosure of state wage information shall not be the basis for the denial of credit;
(2) If consent is granted, the information shall be released to specified parties;
(3) Authorization by the individual is necessary for the release of wage and employment history information;
(4) The specific application or transaction for the sole purpose of which release is made;
(5) Division of employment security files containing wage and employment history information submitted by employers may be accessed; and
(6) The identity and address of parties authorized to receive the released information.
5. The consumer reporting agency shall require that the information released shall be used only to verify the accuracy of the wage or employment information previously provided by an individual in connection with a specific transaction to satisfy its user's standard underwriting requirements or those imposed upon the user, and to satisfy user's obligations, under applicable state or federal fair credit reporting laws.
6. The division of employment security shall establish minimum audit, security, net worth, and liability insurance standards, technological requirements, any other terms and conditions deemed necessary in the discretion of the division to safeguard the confidentiality of the information and to otherwise serve the public interest. The division shall not pay any costs associated with the establishment or maintenance of the access provided for by this subsection, including but not limited to the costs of any audits of the consumer reporting agency or users by the division. The division may void any contract authorized by this section if the contractor is not complying with this section. Except in cases of willful and wanton misconduct, the state and division are * immune from any liability in connection with information provided under this section, including but not limited to liability with regard to the accuracy or use of the information. Any fees received by the division of employment security from a consumer reporting agency pursuant to this section shall be deposited in the Missouri unemployment insurance trust fund and dedicated solely for benefit payments.
7. Any person or entity who willfully fails to comply with any requirement imposed under this subsection with respect to any consumer is liable in Missouri state courts to that consumer to the same extent as provided for in Section 616 of the Federal Fair Credit Reporting Act (15 U.S.C. 1681n).
8. A consumer may bring an action in a circuit court to enjoin a violation of this act ** .
9. Any person who knowingly and willfully obtains information pursuant to this subsection from a consumer reporting agency under false pretenses shall be punished to the same extent as provided under Section 619 of the Federal Fair Credit Reporting Act (15 U.S.C. 1681q).
10. If the completeness or accuracy of any item of information in a consumer's file at a consumer reporting agency obtained under this subsection is disputed, the dispute resolution shall be handled according to Section 611 of the Federal Fair Credit Reporting Act (15 U.S.C. 1681l).
(L. 2004 H.B. 1268 § 1211) Effective 1-01-05 *Word "is" appears in original rolls. **"This act" (H.B. 1268 & 1211, 2004) contains numerous sections. Consult Disposition of Sections table for a definitive listing.
Mo. Rev. Stat. § 288.500 Shared work program created - definitions - plan, requirements - plan ...
288.500. Shared work program created — definitions — plan, requirements — plan denied, submission of new plan, when — contribution by employer, how computed — benefits — severability clause. — 1. There is created under this section a voluntary "Shared Work Unemployment Compensation Program". In connection therewith, the division may adopt rules and establish procedures, not inconsistent with this section, which are necessary to administer this program.
2. As used in this section, the following terms mean:
(1) "Affected unit" , a specified department, shift, or other unit of three or more employees which is designated by an employer to participate in a shared work plan;
(2) "Division" , the division of employment security;
(3) "Fringe benefit" , health insurance, a retirement benefit received under a defined benefit pension plan, as defined in Section 414(j) of the Internal Revenue Code, or contributions under a defined contribution plan, as defined in Section 414(i) of the Internal Revenue Code, a paid vacation day, a paid holiday, sick leave, and any other analogous employee benefit that is provided by an employer;
(4) "Normal weekly hours of work" , as to any individual, the lesser of forty hours or the average obtained by dividing the total number of hours worked per week in the preceding twelve-week period by the number twelve;
(5) "Participating employee" , an employee who works a reduced number of hours under a shared work plan;
(6) "Participating employer" , an employer who has a shared work plan in effect;
(7) "Shared work benefit" , an unemployment compensation benefit that is payable to an individual in an affected unit because the individual works reduced hours under an approved shared work plan;
(8) "Shared work plan" , a program for reducing unemployment under which employees who are members of an affected unit share the work remaining after a reduction in their normal weekly hours of work;
(9) "Shared work unemployment compensation program" , a program designed to reduce unemployment and stabilize the work force by allowing certain employees to collect unemployment compensation benefits if the employees share the work remaining after a reduction in the total number of hours of work and a corresponding reduction in wages.
3. An employer who wishes to participate in the shared work unemployment compensation program established under this section shall submit a written shared work plan in a form acceptable to the division for approval. As a condition for approval by the division, a participating employer shall agree to furnish the division with reports relating to the operation of the shared work plan as requested by the division. The employer shall monitor and evaluate the operation of the established shared work plan as requested by the division and shall report the findings to the division.
4. The division may approve a shared work plan if:
(1) The employer has filed all reports required to be filed under this chapter for all past and current periods and has paid all contributions due for all past and current periods;
(2) The shared work plan applies to and identifies a specified affected unit;
(3) The employees in the affected unit are identified by name and Social Security number;
(4) The shared work plan reduces the normal weekly hours of work for an employee in the affected unit by not less than twenty percent and not more than forty percent;
(5) The shared work plan applies to at least ten percent of the employees in the affected unit;
(6) The employer certifies that, if the participating employer provides fringe benefits, as defined in this section, to any employee in the affected unit, such benefits shall continue to be provided to employees participating in the shared work unemployment compensation program under the same terms and conditions as though the normal weekly hours of work had not been reduced or to the same extent as other employees not participating in the shared work unemployment compensation program;
(7) The employer certifies that the implementation of a shared work plan and the resulting reduction in work hours is in lieu of layoffs that would affect at least ten percent of the employees in the affected unit and that would result in an equivalent reduction in work hours;
(8) The shared work plan includes an estimate of the number of employees who would be laid off if the employer does not participate in the shared work unemployment compensation program;
(9) The shared work plan describes the manner in which employees in the affected unit will be notified of the employer's participation in the shared work unemployment compensation program. If the employer will not provide advance notice to the employees in the affected unit, the shared work plan must contain a statement explaining why it is not feasible to provide advance notice;
(10) The employer certifies that participation in the shared work plan and its implementation is consistent with the employer's obligation under applicable federal and state laws; and
(11) The shared work plan includes any other provision that the United States Secretary of Labor determines to be appropriate for the purpose of a shared work unemployment compensation program.
5. If any of the employees who participate in a shared work plan under this section are covered by a collective bargaining agreement, the shared work plan shall be approved in writing by the collective bargaining agent.
6. No shared work plan which will subsidize seasonal employers during the off-season shall be approved by the division. No shared work plan benefits will be initiated when the reduced hours coincide with holiday earnings already committed to be paid by the employer. Shared work plan benefits may not be denied in any week containing a holiday for which holiday earnings are committed to be paid by the employer unless the shared work benefits to be paid are for the same hours in the same day as the holiday earnings.
7. The division shall approve or deny a shared work plan not later than the thirtieth day after the day on which the shared work plan is received by the division. The division shall approve or deny a plan in writing. If the division denies a plan, the division shall notify the employer of the reasons for the denial. Approval or denial of a plan by the division shall be final and such determination shall be subject to review in the manner otherwise provided by law. If approval of a plan is denied by the division, the employer may submit a new plan to the division for consideration no sooner than forty-five calendar days following the date on which the division disapproved the employer's previously submitted plan.
8. The division may revoke approval of a shared work plan and terminate the plan if it determines that the shared work plan is not being executed according to the terms and intent of the shared work unemployment compensation program, or if it is determined by the division that the approval of the shared work plan was based, in whole or in part, upon information contained in the plan which was either false or substantially misleading.
9. Each shared work plan approved by the division shall become effective on the first day of the week in which it is approved by the division or on a later date as specified in the shared work plan. Each shared work plan approved by the division shall expire on the last day of the twelfth full calendar month after the effective date of such shared work plan.
10. An employer may modify a shared work plan created under this section to meet changed conditions if the modification conforms to the basic provisions of the shared work plan as originally approved by the division. The employer shall report the changes made to the plan in writing to the division at least seven days before implementing such changes. The division shall reevaluate the shared work plan and may approve the modified shared work plan if it meets the requirements for approval under subsection 4 of this section. The approval of a modified shared work plan shall not, under any circumstances, affect the expiration date originally set for the shared work plan. If modifications cause the shared work plan to fail to meet the requirements for approval, the division shall deny approval of the modifications as provided in subsection 7 of this section.
11. Notwithstanding any other provisions of this chapter, an individual is unemployed for the purposes of this section in any week in which the individual, as an employee in an affected unit, works less than his normal weekly hours of work in accordance with an approved shared work plan in effect for that week.
12. An individual who is otherwise entitled to receive regular unemployment insurance benefits under this chapter shall be eligible to receive shared work benefits with respect to any week in which the division finds that:
(1) The individual is employed as a member of an affected unit subject to a shared work plan that was approved before the week in question and is in effect for that week;
(2) Notwithstanding the provisions of subdivision (2) of subsection 1 of section 288.040 , the individual is able to work and available for his or her normal hours of work with the participating employer;
(3) The individual's normal weekly hours of work have been reduced by at least twenty percent but not more than forty percent, with a corresponding reduction in wages; and
(4) The individual has served a waiting week as defined in section 288.030 .
13. A waiting week served under the provisions of subdivision (3) of subsection 1 of section 288.040 shall serve to meet the requirements of subdivision (4) of subsection 12 of this section and a waiting week served under the provisions of subdivision (4) of subsection 12 of this section shall serve to meet the requirements of section 288.040 . Notwithstanding any other provisions of this chapter, an individual who files a new initial claim during the pendency of the twelve-month period in which a shared work plan is in effect shall serve a waiting week whether or not the individual has served a waiting week under this subsection.
14. The division shall not deny shared work benefits for any week to an otherwise eligible individual by reason of the application of any provision of this chapter that relates to availability for work, active search for work, refusal to apply for or accept work with an employer other than the participating employer under the plan, or training that is approved by the director, as provided in section 288.055 , such as employer-sponsored training or training funded under the Workforce Investment Act of 1998.
15. The division shall pay an individual who is eligible for shared work benefits under this section a weekly shared work benefit amount equal to the individual's regular weekly benefit amount for a period of total unemployment less any deductible amounts under this chapter except wages received from any employer, multiplied by the full percentage of reduction in the individual's hours as set forth in the employer's shared work plan. If the shared work benefit amount calculated under this subsection is not a multiple of one dollar, the division shall round the amount so calculated to the next lowest multiple of one dollar.
16. An individual shall not be entitled to receive shared work benefits and regular unemployment compensation benefits in an aggregate amount which exceeds the maximum total amount of benefits payable to that individual in a benefit year as provided under section 288.060 . Notwithstanding any other provisions of this chapter, an individual shall not be eligible to receive shared work benefits for more than fifty-two calendar weeks during the twelve-month period of the shared work plan. No week shall be counted as a week of unemployment for the purposes of this subsection unless it occurs within the twelve-month period of the shared work plan.
17. Notwithstanding any other provision of this chapter, all benefits paid under a shared work plan which are chargeable to the participating employer or any other base period employer shall be charged to employers in the same manner as regular unemployment benefits are chargeable under this chapter.
18. An individual who has received all of the shared work benefits and regular unemployment compensation benefits available in a benefit year is an exhaustee under section 288.062 and is entitled to receive extended benefits under section 288.062 if the individual is otherwise eligible under that section.
19. If the United States Secretary of Labor determines any provision of this section to be nonconforming with federal law, the nonconforming provision shall not affect the validity of the remaining provisions of this section.
(L. 1987 S.B. 153, A.L. 1988 S.B. 455, A.L. 1989 S.B. 351, A.L. 1993 H.B. 502, A.L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456, A.L. 2010 H.B. 1544, A.L. 2014 S.B. 844) Effective 6-27-14
Mo. Rev. Stat. § 288.501 Extension of benefits - alternate base period defined - use of federal moneys.
288.501. Extension of benefits — alternate base period defined — use of federal moneys. — Notwithstanding any other provision of law to the contrary:
(1) If a claimant does not have sufficient wages in the base period to be an insured worker, as those terms are defined in section 288.030 , the individual's base period shall be the four most recently completed calendar quarters preceding the first day of the individual's benefit year. Such base period shall be known as the "alternate base period" . If information as to wages for the most recent quarter of the alternate base period is not available to the deputy from the regular quarterly reports of wage information, which are systematically accessible, the deputy may base the determination of eligibility for benefits on the affidavit of the claimant with respect to wages for that calendar quarter. The claimant shall furnish payroll documentation, where available, in support of the affidavit. The determination based upon the alternate base period as it relates to the claimant's benefit rights shall be amended if the quarterly report of wage information from the employer is timely received and that information causes a change in the determination. No calendar quarter in a base period or alternate base period for a claimant's current benefit year shall be used to establish a subsequent benefit year;
(2) The claimant shall not be disqualified from unemployment compensation for separating from employment if that separation is for any compelling family reason. For the purposes of this section, the term "compelling family reason" shall mean:
(a) The illness or disability of a member of the claimant's immediate family, which shall include the claimant's spouse, parent, or minor child under the age of eighteen;
(b) The need for the claimant to accompany such claimant's spouse to a location from which it is impractical for the claimant to commute and due to a change in location of the spouse's employment;
(c) Domestic violence, verified by reasonable and confidential documentation, which causes the claimant reasonably to believe that the claimant's continued employment would jeopardize the safety of the claimant or of any member of the claimant's family, as defined by the United States Secretary of Labor;
(3) A claimant who has commenced training under the Workforce Investment Act of 1998, or director-approved training under section 288.055 , and has exhausted the claimant's regular unemployment benefits shall be eligible for additional unemployment benefits, not to exceed twenty-six times the claimant's weekly benefit amount. The weekly benefit amount shall be the same as the claimant's regular weekly benefit amount and shall be paid under the same terms and conditions as regular benefits. These training benefits shall be paid after any extended benefits or any similar benefits paid by a federally funded program;
(4) Priority for training funds provided under subdivision (3) of this section shall be given to claimants laid off through no fault of their own from Missouri automobile manufacturing facilities;
(5) No charges shall be made against an employer's account in respect to benefits paid to a claimant under this section;
(6) The director shall separately track payments that were made under this section. Once the amount of payments exceeds the amount of federal incentive funds made available because of the enactment of this section, the unemployment compensation fund shall be reimbursed from general revenue for all subsequent payments to the claimants;
* (7) The provisions of this section shall be subject to renewal in the second regular session of the ninety-fifth general assembly. If not renewed, the provisions of this section shall expire once the funds provided under the American Recovery and Reinvestment Act of 2009 are expended as provided in this section;
* (8) The provisions of this section shall not take effect, and no benefits paid under this section, unless first certified by the United States Secretary of Labor under 42 U.S.C. 1103, as amended by the American Recovery and Reinvestment Act of 2009.
(L. 2009 H.B. 1075) Effective 6-12-09 *Subdivision (8) contains a contingent effective date. Subdivision (7) contains renewal and contingent expiration dates.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneChapter.aspx?chapter=288Fetched: 10/17/2026