Excluded Employment -Churches and Religious Orders

There are several categories of employment under the Missouri Employment Security Law that are exempted from coverage of unemployment insurance and therefore are not reportable for unemployment tax purposes. The following types of employment are exempted under RSMo., Section 288.034.9 (1) and (2):

1. Services performed in the employ of a church, or convention or association of churches;
2. Services performed in the employ of 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;
3. Services performed by a duly ordained, commissioned or licensed minister of a church in the exercise of the ministry;
4. Services performed by a member of a religious order in the exercise of duties required by such order.

Required Notice to Non-Covered Workers