| Q. |
What is the taxable wage base? |
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| A. |
The taxable wage base or taxable wage limit is the amount of wages per employee that an employer must pay taxes on in a calendar year.
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| Q. |
How do I figure excess wages? |
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| A. |
Excess wages are the portion of wages paid in a quarter which are above the yearly taxable wage base. This site has a demonstration of a business's excess wage calculations for each quarter in a year.
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| Q. |
Do I use the wages paid by the previous owner of my business when figuring excess wages? |
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| A. |
You may use the wages paid by the previous owner of your business only if the Division determined that you are a successor to the previous owner's unemployment insurance account. If the Division determined that you are a successor, you should have received an official determination letter to this effect.
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| Q. |
When are the Quarterly Contribution and Wage Reports mailed? |
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| A. |
The Division mails "Quarterly Contribution and Wage Reports" to all employers with established accounts on the fourth last working day of each calendar quarter.
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| Q. |
Where do I mail my Quarterly Contribution and Wage Report? |
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| A. |
Paper reports should be sent to:
Missouri Division of Employment Security
P.O. Box 888
Jefferson City MO 65102-0888
Employers which submit magnetic media reports should send all materials to:
Missouri Division of Employment Security
P.O. Box 59
Jefferson City MO 65104-0059
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| Q. |
Whom do I contact for information on reporting wages by magnetic media? |
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| A. |
The magnetic media reporting specifications can be found at www.dolir.mo.gov/es/ui-tax/m368.htm. If you have questions, please contact Diane Nilges at (573) 751-3422.
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| Q. |
How do I report a probationary worker? |
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| A. |
The wages of a probationary worker are reportable just like any other worker. However, certain workers which qualify under the law as probationary workers may be reported on the "Quarterly Contribution and Wage Report" as probationary to protect an employer's account from benefit charges.
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| Q. |
Do I have to report family members? |
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| A. |
For a sole proprietor, partner, or member of a limited liability company which is classified as a sole ownership or partnership, some family members may not be reportable for state unemployment tax. The family exemption does not apply to the family of the officers or stockholders of a corporation. Wages may not be reportable if the worker is the sole proprietor/partner/member's:
- Parent
- Spouse
- Son or daughter under the age of 21 (natural, adopted, stepchild or foster child)
Note: The worker must have a qualifying relationship to all partners in a partnership or all members in a "partnership" LLC to be exempt. The qualifying relationship does not have to be the same for all partners/members. For example:
Rebecca and Joseph, a mother and her natural born son, operate a partnership. Rebecca's husband, who is also Joseph's father, works for the partnership. His wages are not reportable because he has a qualifying relationship with both partners. Joseph's wife also works for the partnership. Her wages are reportable because she does not have a qualifying relationship with one of the partners (she is Rebecca's daughter-in-law, not her natural, adopted, step-, or foster daughter under the age of 21).
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| Q. |
Is a cafeteria plan reportable and taxable? |
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| A. |
Contributions to a cafeteria plan paid by an employee and/or employer for qualified benefits, are not reportable, if such payment would not be wages for Federal Unemployment Tax. These qualified benefits can be payments to an accident and health plan, group term life insurance premiums and dependent care assistance benefits up to the limits set by the Federal Unemployment Tax Act.
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| Q. |
I didn't pay wages this quarter. Do I have to file a Quarterly Contribution and Wage Report anyway? |
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| A. |
If you have an active account and have sold your business, closed your business or will operate without employees for the foreseeable future, you need to file a Report on Change of Business Operations (this form is included with your Quarterly Contribution and Wage Report). The Division may need to close your account or, if you have sold your business, may need to transfer it to the new owner.
If you have an active account and will have employees in the future, you must file a Quarterly Contribution and Wage Report each quarter, even if you paid no wages in the quarter. Failure to file may cause the Division to assess you for estimated wage amounts and may cause you to receive a penalty.
You can submit all information online through the Division’s Internet reporting system, USTAR. If you have ceased employment, select Account Changes/Employment or Ownership Change. A “No Payroll” quarterly report can be submitted by selecting Report Center/File.
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| Q. |
How do I adjust wages that I reported previously? |
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| A. |
To adjust previously reported amounts, you can file an adjustment request by paper or online.
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| Q. |
How do I report workers who work in more than one state? |
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| A. |
You may have to report different workers to different states, but you always report all the quarterly wages of an individual worker to a single state. This site has a discussion of where a multi-state worker should be reported.
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