Unemployment Insurance Tax

Missouri state unemployment insurance tax finances benefits for workers who become unemployed through no fault of their own. This tax is paid solely by employers. Employers are required to report their workers' wages and pay tax on the wages in a timely manner. The Missouri Division of Employment Security, a part of the Missouri Department of Labor and Industrial Relations, administers the tax.

Who must pay Missouri unemployment tax? Any entity (individual, partnership, corporation, etc.) that employs a worker may be liable for Missouri state unemployment tax. Liability depends on several factors, including the type of entity, the amount of wages paid, the time period covered and the type of work being performed.

NOTE: Churches and Religious orders are exempt from unemployment coverage.

The Missouri Department of Revenue and Missouri Department of Labor and Industrial Relations, Division of Employment Security have developed a combined Internet registration process. One application can be completed online to register taxpayers for the following:

• unemployment tax
• withholding tax
• corporate/franchise tax
• retail sales tax
• consumer's use tax
• vendor's use tax

If you have already registered with the Department of Revenue, you may not use the online combined registration process. You must complete a Report to Determine Liability Status form. After you submit this form, Division staff will review and determine whether you are liable for state unemployment tax.

If you are found to be a liable employer, the Division will send you an official written determination to that effect and you will receive Quarterly Contribution and Wage Reports on which to report your employees' wages. These reports can also be filed over the Internet via the Division's USTAR system.

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