Effective - 01 Jan 2023
288.133. Unemployment automation adjustment, amount — reductions, when. — 1. Each employer liable for contributions pursuant to this chapter, except employers with a contribution rate equal to zero, shall pay an annual unemployment automation adjustment in an amount equal to two one-hundredths of one percent of such employer's total taxable wages for the twelve-month period ending the preceding June thirtieth.
2. Notwithstanding subsection 1 of this section to the contrary, the division may reduce the automation adjustment percentage to ensure that the total amount of adjustment due from all employers under this section shall not exceed five million dollars annually.
3. Each employer liable to pay an automation adjustment shall be notified of the amount due under this section by March thirty-first of each year and such amount shall be considered delinquent thirty days thereafter. Delinquent unemployment automation adjustment amounts may be collected in the manner provided under sections 288.160 and 288.170. All moneys collected under this section shall be deposited in the unemployment automation fund established in section 288.132.
4. For the first quarter of each calendar year, the total amount of contribution otherwise due from each employer liable to pay contributions under this chapter shall be reduced by the dollar amount of unemployment automation adjustment due from such employer pursuant to subsection 1 of this section. However, the amount of contributions due from such employer for the first quarter of the calendar year in question shall not be reduced below zero.
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(L. 2022 H.B. 2168)
Effective 1-01-23
Structure 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 288.036 - Wages defined — state taxable wage base.
Section 288.036 - Wages defined — state taxable wage base.
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 288.051 - Temporary employees, defined, deemed to have voluntarily quit employment, when.
Section 288.070 - Claims for benefits — procedure — payment pending appeal.
Section 288.080 - Employer, when subject to law — election of coverage — termination.
Section 288.100 - Experience rating — employer accounts, credits and charges.
Section 288.102 - Rules, procedures.
Section 288.113 - Employer's rate, how determined.
Section 288.124 - Average annual payroll defined.
Section 288.125 - Voluntary payments by employer.
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 288.180 - Compromise of delinquent contributions.
Section 288.200 - Appeals to labor and industrial relations commission.
Section 288.225 - Group insurance for employees of division.
Section 288.240 - Papers, deemed filed, when.
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 288.300 - Unemployment compensation administration fund, administration and disbursement.
Section 288.320 - Federal funds, how used — reimbursement, when authorized.
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 288.382 - 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 288.501 - Extension of benefits — alternate base period defined — use of federal moneys.