Missouri Code of State Regulations › Title 8 - DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS › Division 10 - Division of Employment Security › Chapter 4 - Unemployment Insurance › Section 8 CSR 10-4.030 - Contribution and Wage Reports and Payment of Contributions

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule prescribes as to the filing of
				  quarterly tax and wage reports, the reporting of temporary employment,
				  extension of time for filing, establishment of receipt date and exemption from
				  filing reports. This rule implements sections
				  288.090
				  and
				  288.130,
				  RSMo. This rule was previously known as regulation no. 10.
(1) On or before the last day of the month
				following each calendar quarter each employer shall complete and file
				contribution and wage reports with division containing, along with other
				relevant information, data as to the wages paid by that employer, and to whom
				paid, within the calendar quarter, on forms to be obtained from, or approved
				by, the division.
(2) On or before
				the last day of the month following each calendar quarter, each employer shall
				pay the contributions due with respect to the wages paid by it in that
				quarter.
(3) Employers required to
				report quarterly wage information due on magnetic media tape or diskette
				pursuant to section
				288.090,
				RSMo, must report in a format prescribed by the division. Employers not
				required to report quarterly wage information due on magnetic media tape or
				diskette pursuant to section
				288.090,
				RSMo, may elect to do so upon approval by the division and in a format
				prescribed by the division. If an employer that has elected to report quarterly
				wage information by magnetic media fails to report in the prescribed format,
				the division may at any time cancel the approval through written
				notification.
(4) Any employer
				desiring to submit wage reports on forms other than those furnished by the
				division shall submit to the division a sample of the form proposed. The use of
				the form may be approved if it is printed on a satisfactory grade of white
				paper, eight and one-half inches by eleven inches (8 1/2" X 11") in size and if
				it supplies all required information in a satisfactory manner; provided,
				however, that the division's quarterly summary wage report form shall always be
				used as the first page of these reports. This approval may be canceled at any
				time at the option of the division.
(5) Upon the written request of an employer
				made on or before the due date of any report or contribution payment, the
				division may, for good cause shown, grant an extension of time for the filing
				of a report or the payment of contributions, but no such extension shall exceed
				three (3) months.
(6) Whenever it
				appears that an employer will employ no workers and pay no wages for a material
				period, the employer may file an application for exemption from filing
				contribution and wage reports. If the application is approved by the division,
				no reports need be filed so long as no wages are paid by the employer during
				the period covered by the approval. When any wages are paid for either past or
				current periods, the exemption shall be automatically canceled.
*Original authority: 288.220, RSMo 1951, amended 1955,
					 1961, 1963, 1967, 1971, 1995.