Missouri Revised Statutes
Chapter 288 - Employment Security
Section 288.100 - Experience rating — employer accounts, credits and charges.

Effective - 28 Aug 2011, 2 histories
288.100. Experience rating — employer accounts, credits and charges. — 1. (1) The division shall maintain a separate account for each employer which is paying contributions, and shall credit each employer's account with all contributions which each employer has paid. A separate account shall be maintained for each employer making payments in lieu of contributions to which shall be credited all such payments made. The account shall also show payments due as provided in section 288.090. The division may close and cancel such separate account after a period of four consecutive calendar years during which such employer has had no employment in this state subject to contributions. Nothing in this law shall be construed to grant any employer or individuals in the employer's service prior claims or rights to the amounts paid by the employer into the fund either on the employer's own behalf or on behalf of such individuals. Except as provided in subdivision (4) of this subsection, regular benefits and that portion of extended benefits not reimbursed by the federal government paid to an eligible individual shall be charged against the accounts of the individual's base period employers who are paying contributions subject to the provisions of subdivision (4) of subsection 3 of section 288.090. With respect to initial claims filed after December 31, 1984, for benefits paid to an individual based on wages paid by one or more employers in the base period of the claim, the amount chargeable to each employer shall be obtained by multiplying the benefits paid by a ratio obtained by dividing the base period wages from such employer by the total wages appearing in the base period. Except as provided in this subdivision, the maximum amount of extended benefits paid to an individual and charged against the account of any employer shall not exceed one-half of the product obtained by multiplying the benefits paid by a ratio obtained by dividing the base period wages from such employer by the total wages appearing in the base period. The provisions of this subdivision notwithstanding, with respect to weeks of unemployment beginning after December 31, 1978, the maximum amount of extended benefits paid to an individual and charged against the account of an employer which is an employer pursuant to subdivision (3) of subsection 1 of section 288.032 and which is paying contributions pursuant to subsections 1 and 2 of section 288.090 shall not exceed the calculated entitlement for the extended benefit claim based upon the wages appearing within the base period of the extended benefit claim.
(2) Beginning as of June 30, 1951, and as of June thirtieth of each year thereafter, any unassigned surplus in the unemployment compensation fund which is five hundred thousand dollars or more in excess of five-tenths of one percent of the total taxable wages paid by all employers for the preceding calendar year as shown on the division's records on such June thirtieth shall be credited on a pro rata basis to all employer accounts having a credit balance in the same ratio that the balance in each such account bears to the total of the credit balances subject to use for rate calculation purposes for the following year in all such accounts on the same date. As used in this subdivision, the term "unassigned surplus" means the amount by which the total cash balance in the unemployment compensation fund exceeds a sum equal to the total of all employer credit account balances. The amount thus prorated to each separate employer's account shall for tax rating purposes be considered the same as contributions paid by the employer and credited to the employer's account for the period preceding the calculation date except that no such amount can be credited against any contributions due or that may thereafter become due from such employer.
(3) At the conclusion of each calendar quarter the division shall, within thirty days, notify each employer by mail of the benefits paid to each claimant by week as determined by the division which have been charged to such employer's account subsequent to the last notice.
(4) (a) No benefits based on wages paid for services performed prior to the date of any act for which a claimant is disqualified pursuant to section 288.050 shall be chargeable to any employer directly involved in such disqualifying act.
(b) In the event the deputy has in due course determined pursuant to paragraph (a) of subdivision (1) of subsection 1 of section 288.050 that a claimant quit his or her work with an employer for the purpose of accepting a more remunerative job with another employer which the claimant did accept and earn some wages therein, no benefits based on wages paid prior to the date of the quit shall be chargeable to the employer the claimant quit.
(c) In the event the deputy has in due course determined pursuant to paragraph (b) of subdivision (1) of subsection 1 of section 288.050 that a claimant quit temporary work in employment with an employer to return to the claimant's regular employer, then, only for the purpose of charging base period employers, all of the wages paid by the employer who furnished the temporary employment shall be combined with the wages actually paid by the regular employer as if all such wages had been actually paid by the regular employer. Further, charges for benefits based on wages paid for part-time work shall be removed from the account of the employer furnishing such part-time work if that employer continued to employ the individual claiming such benefits on a regular recurring basis each week of the claimant's claim to at least the same extent that the employer had previously employed the claimant and so informs the division within thirty days from the date of notice of benefit charges.
(d) No charge shall be made against an employer's account in respect to benefits paid an individual if the gross amount of wages paid by such employer to such individual is four hundred dollars or less during the individual's base period on which the individual's benefit payments are based. Further, no charge shall be made against any employer's account in respect to benefits paid any individual unless such individual was in employment with respect to such employer longer than a probationary period of twenty-eight days, if such probationary period of employment has been reported to the division as required by regulation.
(e) In the event the deputy has in due course determined pursuant to paragraph (c) of subdivision (1) of subsection 1 of section 288.050 that a claimant is not disqualified, no benefits based on wages paid for work prior to the date of the quit shall be chargeable to the employer the claimant quit.
(f) In the event the deputy has in due course determined under paragraph (e) of subdivision (1) of subsection 1 of section 288.050 that a claimant is not disqualified, no benefits based on wages paid for work prior to the date of the quit shall be chargeable to the employer the claimant quit.
(g) Nothing in paragraph (b), (c), (d), (e), or (f) of this subdivision shall in any way affect the benefit amount, duration of benefits or the wage credits of the claimant.
2. The division may prescribe regulations for the establishment, maintenance, and dissolution of joint accounts by two or more employers, and shall, in accordance with such regulations and upon application by two or more employers to establish such an account, or to merge their several individual accounts in a joint account, maintain such joint account as if it constituted a single employer's account.
3. The division may by regulation provide for the compilation and publication of such data as may be necessary to show the amounts of benefits not charged to any individual employer's account classified by reason no such charge was made and to show the types and amounts of transactions affecting the unemployment compensation fund.
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(L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1959 S.B. 231, A.L. 1961 p. 430, A.L. 1972 H.B. 1017, A.L. 1977 H.B. 707, A.L. 1979 S.B. 477, A.L. 1980 S.B. 583, A.L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1994 S.B. 559, A.L. 1996 H.B. 1368, A.L. 2004 H.B. 1268 & 1211, A.L. 2011 H.B. 136)

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title XVIII - Labor and Industrial Relations

Chapter 288 - Employment Security

Section 288.010 - Title of law.

Section 288.020 - Public policy declared — construction of law.

Section 288.030 - Definitions — calculation of Missouri average annual wage.

Section 288.032 - Employer defined, exceptions.

Section 288.034 - Employment defined.

Section 288.035 - Owner and operator leasing motor vehicle with driver to a for-hire common or contract carrier not deemed employed for unemployment compensation, exception.

Section 288.036 - Wages defined — state taxable wage base.

Section 288.036 - Wages defined — state taxable wage base.

Section 288.037 - Indian tribes considered employers for purposes of unemployment compensation payments, when — definitions — requirements.

Section 288.038 - Maximum weekly benefit amount defined.

Section 288.040 - Eligibility for benefits — exceptions — report, contents.

Section 288.041 - Employer to provide notice of ineligibility for unemployment benefits, when.

Section 288.042 - War on terror veterans, defined — eligible for benefits — time period — penalty — offer of similar wages — fund — rulemaking authority.

Section 288.045 - Misconduct connected with the claimant's work, when — controlled substance and blood alcohol content levels — notice — tests conducted, when — violation, penalty — preemployment testing — testing provision not to apply, when — speci...

Section 288.046 - General assembly's intent to abrogate certain case law — determining misconduct, evidence of impairment.

Section 288.050 - Benefits denied unemployed workers, when — pregnancy, requirements for benefit eligibility.

Section 288.051 - Temporary employees, defined, deemed to have voluntarily quit employment, when.

Section 288.055 - Retraining programs, eligibility to receive benefits while in program, requirements.

Section 288.060 - Benefits, how paid — wage credits — limitation on duration of benefits — benefits due decedent — benefit warrants cancelled, when — electronic funds transfer system, allowed — remote claims filing procedures required, contents, duti...

Section 288.060 - Benefits, how paid -- wage credits — benefits due decedent — benefit warrants cancelled, when — electronic funds transfer system, allowed — remote claims filing procedures required, contents, duties.

Section 288.062 - "On" and "Off" indicators, state and national, how determined — extended benefits, defined — amount and how computed.

Section 288.070 - Claims for benefits — procedure — payment pending appeal.

Section 288.080 - Employer, when subject to law — election of coverage — termination.

Section 288.090 - Contributions required, when — payments in lieu of contributions, procedures — common paymaster arrangements.

Section 288.100 - Experience rating — employer accounts, credits and charges.

Section 288.102 - Rules, procedures.

Section 288.110 - Transfer of employer accounts — successor employer liabilities — unemployment experience, how treated — penalties — definitions.

Section 288.113 - Employer's rate, how determined.

Section 288.120 - Employer's contribution rate, how determined — exception shared work plan, how computed — surcharges for employers taxed at the maximum rate — overpayments, time limit for appeal.

Section 288.120 - Employer's contribution rate, how determined — exception shared work plan, how computed — surcharges for employers taxed at the maximum rate.

Section 288.121 - Rate increased when average balance in fund is less than certain amount, how — rate calculations for certain years.

Section 288.122 - If cash in fund exceeds certain amounts, contribution rate to decrease, amount — table.

Section 288.122 - If cash in fund exceeds certain amounts, contribution rate to decrease, amount — table — effective, when.

Section 288.124 - Average annual payroll defined.

Section 288.125 - Voluntary payments by employer.

Section 288.126 - Ineligibility for rate calculation, rate used, positive and negative experience rate account balances.

Section 288.128 - Additional assessment for interest on federal advancements and proceeds of credit instruments, procedure — excess collections, use of — credit instrument and financing agreement repayment surcharge.

Section 288.130 - Employer records — form of report — benefit information — liability determination — final when — extension of time period for cause — reconsideration, when.

Section 288.132 - Unemployment automation fund created, use of moneys.

Section 288.133 - Unemployment automation adjustment, amount — reductions, when.

Section 288.140 - Contribution adjustments or refunds.

Section 288.150 - Unpaid contributions, interest rate due, abatement during extensions — exceptions.

Section 288.160 - Assessment of delinquent contributions — limitations — refusal to file, penalty.

Section 288.170 - Collection of delinquent contributions.

Section 288.175 - Debtor's federal income tax refund may be intercepted — debt defined — debtor defined — use of collection agencies authorized.

Section 288.180 - Compromise of delinquent contributions.

Section 288.190 - Administrative appeals on disputed determinations — party subject to appeal decision, right to counsel.

Section 288.200 - Appeals to labor and industrial relations commission.

Section 288.210 - Judicial review of decisions of industrial commission, grounds — division to be a party, when.

Section 288.215 - Finding of fact, conclusion of law, judgment or order not conclusive or binding, when — use of evidence in other proceedings.

Section 288.220 - Administration of law — director — state unemployment insurance operation — rules and regulations.

Section 288.222 - Resume retrieval program, division may administer, charge fees — general assembly may appropriate funds for program.

Section 288.225 - Group insurance for employees of division.

Section 288.230 - Power to subpoena records and witnesses — mileage and per diem for witnesses — witness's right against self-incrimination, procedure to claim, effect.

Section 288.240 - Papers, deemed filed, when.

Section 288.245 - Records of division constitute evidence of date of mailing or electronic transmission.

Section 288.247 - Electronic document transmission and filing requirements — investigations of protested issues and fraud, appeals decided.

Section 288.250 - Records confidential — privileged communications — violation, penalty.

Section 288.251 - Cooperation with not-for-profit agencies authorized.

Section 288.260 - Annual report.

Section 288.290 - Unemployment compensation fund, established — administration, deposit of funds — purposes — erroneous collection of interest or penalties.

Section 288.300 - Unemployment compensation administration fund, administration and disbursement.

Section 288.310 - Special employment security fund — use of funds — amounts transferred between funds, when.

Section 288.320 - Federal funds, how used — reimbursement, when authorized.

Section 288.330 - State liability for benefits limited, authority for application and repayment of federal advances — board of unemployment fund financing created, duties, requirements, powers — disposition of unobligated funds.

Section 288.330 - State liability for benefits limited, authority for application and repayment of federal advances — board of unemployment fund financing created, duties, requirements, powers — disposition of unobligated funds.

Section 288.340 - Cooperation with federal government and sister states.

Section 288.345 - Division may participate in federal comprehensive manpower programs.

Section 288.350 - Effect of amendments to related federal law.

Section 288.360 - Records of division — reproduction, destruction, copies.

Section 288.370 - Law does not confer vested rights.

Section 288.375 - Discharge for testifying prohibited, civil action for damages, statute of limitations.

Section 288.379 - Notice given to filer of claim, taxation of benefits — deducted amounts remain in trust fund until transference — division to follow procedures — order in which amounts are deducted.

Section 288.380 - Void agreements — offenses, penalties — deductions of support obligations and uncollected overissuance of food stamps — offset for overpayment of benefits by other states, when — definitions.

Section 288.381 - Collection of benefits paid when claimant later determined ineligible or awarded back pay — violation, damages.

Section 288.382 - Uncollectible benefit overpayments, how determined.

Section 288.390 - State to comply with minimum standards prescribed by federal law.

Section 288.395 - Fraud or misrepresentation, penalties.

Section 288.398 - Contracts with consumer reporting agencies authorized — information limited — privacy rules apply — written consent, contents — use of information limited, verified by consumer reporting agency — confidentiality safeguards required...

Section 288.500 - Shared work program created — definitions — plan, requirements — plan denied, submission of new plan, when — contribution by employer, how computed — benefits — severability clause.

Section 288.501 - Extension of benefits — alternate base period defined — use of federal moneys.