Benefit Charges

Because benefit charges effect employer tax rates, this section contains information on contributing employer charges, reimbursable employer debits and account charge protection for employers.

For other information on benefit charges, contact the Employment Security Benefits Section at (573) 751-4037.

Charges to Accounts of Contributing Employers

A contributing employer's account is charged with the benefits paid out based on the ratio to the amount of wages paid by the employer to a claimant during the base period of a claim. Charges for contributing employers are not amounts the employer must pay; instead, the Division tracks these charges and uses them when figuring an employer's tax rate.

Reimbursable Debits

Reimbursing employers are charged for benefits in the same ratio as the amount of wages paid to a claimant by such employer during the base period of the claim. Reimbursing employers are billed directly for the entire amount of regular benefits and one-half (1/2) of extended benefits paid attributable to the base period wages, except that reimbursing governmental entities must pay the entire amount of extended benefits paid. Reimbursable debits are not charged or credited to an employer's experience rating account. This method of financing benefits begins with respect to benefits paid for weeks of unemployment that occur after the effective date of an election to change to the reimbursing method.

Account Charge Protection

Benefit payments would not be charged to a contributing employer's experience account if:

1. It is found that the claimant quit the employer to accept more remunerative work or failed without good cause to accept suitable work offered by the employer;
2. The claimant was disqualified for being discharged due to misconduct connected with the work or quit without good cause attributable to the work or the employer;
3. The claimant was paid less than $400 by the employer during the entire base period of the claim;
4. The claimant was properly reported as a probationary worker whose period of employment for the employer was 28 consecutive days or less;
5. The claimant continued to work for an employer part time on a regular reoccurring basis each week during the time such claimant received benefits to the same extent that such claimant previously worked for the employer, and the employer informs the Division of such part-time employment within 15 days from the date of notice of benefit charges;
6. It is found that the claimant quit temporary work from the employer to return to work for a regular employer. Any benefits paid claimant based on wages paid by such temporary employer are charged to claimant's regular employer.
7. The claimant quit work, which was determined not suitable, within 28 calendar days of the first day worked.
8. The claimant was discharged because the employer was required to discharge him or her because the claimant's name was placed on a disqualification list maintained by the Department of Health and Senior Services.

There will be no account charge protection for reimbursable employers. They are liable for all benefit payments.

Employers are mailed a quarterly statement of benefits charged to their respective accounts. Reimbursable employers are mailed debit/credit memorandum with the statement of benefit charges.

Statements of benefit charges are always mailed to an employer's principal mailing address. Benefit charges attributable to wages reported and processed under an additional reporting number are listed on separate charge sheets attached to the quarterly Statement of Benefit Charges.

Employer's Protest Upon Receipt of Claim Notice