2023 Missouri Revised Statutes › Title XVIII - Labor and Industrial Relations › Chapter 288 - Employment Security › Section 288.120 - Employer's contribution rate, how determined — exception shared work plan, how computed — surcharges for employers taxed at the maximum rate.

There are multiple enactments of 288.120
Title XVIII LABOR AND INDUSTRIAL RELATIONS
Chapter 288
• Effective - 01 Oct 2006, 5 histories, see footnote
*288.120. Employer's contribution rate, how determined — exception shared work plan, how computed — surcharges for employers taxed at the maximum rate. —
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:
Percentage the Employer's Experience Rating
Account is to that Employer's Average Annual Payroll
Equals or Exceeds
Less Than
Contribution Rate
**
- -
-12.0
6.0%
-12.0
-11.0
5.8%
-11.0
-10.0
5.6%
-10.0
-9.0
5.4%
-9.0
-8.0
5.2%
-8.0
-7.0
5.0%
-7.0
-6.0
4.8%
-6.0
-5.0
4.6%
-5.0
-4.0
4.4%
-4.0
-3.0
4.2%
-3.0
-2.0
4.0%
-2.0
-1.0
3.8%
-1.0
0
3.6%
0
2.5
2.7%
2.5
3.5
2.6%
3.5
4.5
2.5%
4.5
5.0
2.4%
5.0
5.5
2.3%
5.5
6.0
2.2%
6.0
6.5
2.1%
6.5
7.0
2.0%
7.0
7.5
1.9%
7.5
8.0
1.8%
8.0
8.5
1.7%
8.5
9.0
1.6%
9.0
9.5
1.5%
9.5
10.0
1.4%
10.0
10.5
1.3%
10.5
11.0
1.2%
11.0
11.5
1.1%
11.5
12.0
1.0%
12.0
12.5
0.9%
12.5
13.0
0.8%
13.0
13.5
0.6%
13.5
14.0
0.4%
14.0
14.5
0.3%
14.5
15.0
0.2%
15.0
- -
0.0%
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:
Percentage the Employer's Experience Rating
Account is to that Employer's Average Annual Payroll
Equals or Exceeds
Less Than
Contribution Rate
- -
-27.0
9.0%
-27.0
-26.0
8.8%
-26.0
-25.0
8.6%
-25.0
-24.0
8.4%
-24.0
-23.0
8.2%
-23.0
-22.0
8.0%
-22.0
-21.0
7.8%
-21.0
-20.0
7.6%
-20.0
-19.0
7.4%
-19.0
-18.0
7.2%
-18.0
-17.0
7.0%
-17.0
-16.0
6.8%
-16.0
-15.0
6.6%
-15.0
-14.0
6.4%
-14.0
-13.0
6.2%
-13.0
-12.0
6.0%
-12.0
-11.0
5.8%
-11.0
-10.0
5.6%
-10.0
-9.0
5.4%
-9.0
-8.0
5.2%
-8.0
-7.0
5.0%
-7.0
-6.0
4.8%
-6.0
-5.0
4.6%
-5.0
-4.0
4.4%
-4.0
-3.0
4.2%
-3.0
-2.0
4.0%
-2.0
-1.0
3.8%
-1.0
0
3.6%
0
2.5
2.7%
2.5
3.5
2.6%
3.5
4.5
2.5%
4.5
5.0
2.4%
5.0
5.5
2.3%
5.5
6.0
2.2%
6.0
6.5
2.1%
6.5
7.0
2.0%
7.0
7.5
1.9%
7.5
8.0
1.8%
8.0
8.5
1.7%
8.5
9.0
1.6%
9.0
9.5
1.5%
9.5
10.0
1.4%
10.0
10.5
1.3%
10.5
11.0
1.2%
11.0
11.5
1.1%
11.5
12.0
1.0%
12.0
12.5
0.9%
12.5
13.0
0.8%
13.0
13.5
0.6%
13.5
14.0
0.4%
14.0
14.5
0.3%
14.5
15.0
0.2%
15.0
- -
0.0%
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.
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(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)
Effective 10-01-06
*Revisor's Note: This section is reprinted in accordance with section 3.066. House Bill 150 in 2015 amended this section and was vetoed by the Governor. The override of the Governor's veto of House Bill 150 was declared unconstitutional as a violation of Art. III, Sec. 32, of the Missouri Constitution (see 2016 annotation below), rendering the repeal and reenactment of this section ineffective.
**This row of this table was inadvertently omitted in the 2016 reprinting of this section.
(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 version, thus Senate veto session vote to override the Governor's veto of HB 150 was untimely. Pestka et al. v. State, No. SC95369 (Mo.).