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| Home > Statutes > Usa Missouri |
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USA Statutes : missouri
Title : LABOR AND INDUSTRIAL RELATIONS
Chapter : Chapter 285 Employers and Employees Generally
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All employers within the state shall, upon request as
hereinafter provided, submit to any municipal corporation levying an
earnings tax a complete listing of all their employees who reside within
the territorial limits or boundaries of the requesting authority and
their current addresses according to the records of the employer. Any
request made under provision of the law shall be made in writing and
shall be mailed to the principal office of the employer. If the employer
is a corporation, the written request shall be made to the registered
agent of the corporation at its registered office. All written requests
provided for in this section shall be by registered or certified mail.
Such request may not be made more than once each year. Provided, however,
sections 285.010 to 285.020 shall not apply to employers who deduct from
the earnings of their employees the amount of any municipal earnings
levied upon the income of the particular employee, and pay same to the
municipality levying said tax. (L. 1974 S.B. 397 § 1)
No list of employees furnished to municipal corporations under
the provisions of sections 285.010 to 285.020 shall be used for any
purpose other than in connection with the collection of an earnings tax.
Such lists shall be treated as confidential records and shall not be
sold, given away, or otherwise distributed by municipal corporations or
their instrumentalities and shall not be open to public inspection. (L.
1974 S.B. 397 § 2)
1. Any employer who willfully fails to submit a list of
employees as provided in sections 285.010 to 285.020, within thirty days
after receiving a written request, is guilty of a misdemeanor and, upon
conviction, shall be punished by a fine of not more than one thousand
dollars.
2. Any employee, agent, or agency head of the state of Missouri, any of
its political subdivisions, municipal corporations or their
instrumentalities who sells, gives away, or otherwise distributes or
makes use of a list of employees contrary to the provisions of sections
285.010 to 285.020 is guilty of a misdemeanor and, upon conviction, shall
be punished by a fine of not more than one thousand dollars or by
confinement in the county jail for a period of not more than one year or
by both such fine and confinement. (L. 1974 S.B. 397 § 3)
1. The state of Missouri hereby proclaims that no employer who
employs illegal aliens shall be eligible for any state-administered or
subsidized tax credit, tax abatement or loan from this state. The
director of each agency administering or subsidizing a tax credit, tax
abatement or loan pursuant to chapter 32, 100, 135, 253, 447 or 620,
RSMo, shall place in such agency's criteria for eligibility for such
credit, abatement, exemption or loan a signed statement of affirmation by
the applicant that such applicant employs no illegal aliens. Any
individual, individual proprietorship, corporation, partnership, firm or
association that is found by the director of the agency administering the
program to have negligently employed an illegal alien in this state shall
be ineligible for any state- administered or subsidized tax credit, tax
abatement or loan pursuant to chapter 32, 100, 135, 253, 447 or 620,
RSMo, for five years following such determination; provided, however,
that the director of the agency administering such credit, abatement,
exemption or loan may, in the director's discretion, elect not to apply
such administrative action for a first-time occurrence. Any person,
corporation, partnership or other legal entity that is found to be
ineligible for a state-administered or subsidized tax credit, tax
abatement, or loan pursuant to this subsection may make an appeal with
the administrative hearing commission pursuant to the provisions of
chapter 621, RSMo. "Negligent", for the purposes of this subsection means
that a person has failed to take the steps necessary to comply with the
requirements of 8 U.S.C. 1324a with respect to the examination of an
appropriate document or documents to verify whether the individual is an
unauthorized alien.
2. Beginning August 28, 1999, any individual, individual proprietorship,
corporation, partnership, firm or association that knowingly accepts any
state-administered or subsidized tax credit, tax abatement or loan in
violation of subsection 1 of this section shall upon conviction be guilty
of a class A misdemeanor, and such action may be brought by the attorney
general in Cole County circuit court. (L. 1999 H.B. 701 § 1)
Any employer who promises in writing to make payments to an
employee retirement or welfare plan, either by contract with an
individual employee, by a collective bargaining agreement, or by
agreement with the employee retirement or welfare plan, and who willfully
fails to make the payment within sixty days after they become due and
payable is guilty of a misdemeanor. (L. 1974 S.B. 409 § l)
The term "employee retirement or welfare plan", as defined in
sections 285.100 to 285.110, includes any plan, trust or fund established
by an employer organization, or by an employer and a labor organization
or by an employer and an employee organization, the funds for which are
derived in whole or in part from contributions by employers, and which
exists for the purpose of paying or providing for employees or their
families or dependents medical or hospital care, recreation facilities,
pensions, annuities, benefits on retirement or death or unemployment of
beneficiaries, severance pay, compensation for injuries or illness,
insurance to provide any of the foregoing, vacation or holiday benefits,
apprenticeship training, or life insurance, disability or sickness or
accident insurance. (L. 1974 S.B. 409 § 2)
Any employer found guilty of a violation of sections 285.100 to
285.110 shall be punished by a fine of not less than fifty dollars, nor
more than one thousand dollars for each offense. (L. 1974 S.B. 409 § 3)
Notwithstanding any other provision of law to the contrary, an
employer shall be permitted to provide or contract for health insurance
benefits at a reduced premium rate for employees who do not smoke or use
tobacco products. (L. 2005 H.B. 596)
1. The term "ride-sharing arrangement" means an arrangement
whereby a fixed group is transported in a vanpool between their places of
abode or a terminal near such places, and their places of employment in a
single daily round trip when the driver is also on the way to or from his
place of employment.
2. Chapter 287, RSMo, providing compensation for workers injured during
the course of their employment shall not apply to a person injured while
participating in a ride-sharing arrangement between his place of
residence and place of employment or terminal near such places unless the
employer owns, leases or contracts for the motor vehicle used in such
arrangement.
3. An employer shall not be liable for injuries to passengers and other
persons resulting from the operation or use of a motor vehicle, not
owned, leased or contracted for by the employer, in a ride-sharing
arrangement.
4. An employer shall not be liable for injuries to passengers and other
persons because he provides information, incentives or otherwise
encourages his employees to participate in ride-sharing arrangements.
5. No county or municipality shall impose a special tax specifically
applicable solely to a motor vehicle used in a ride-sharing arrangement.
6. Transportation to and from work in an employer-sponsored ride-sharing
arrangement shall not constitute any part of the employee's work hours
unless otherwise agreed to by the employer.
7. Notwithstanding any other provision of law, motor vehicles owned or
operated by any state or local agency may be used in ride-sharing
arrangements for public employees. Participants in any such ride-sharing
arrangement shall be required to pay a fee to reimburse the state or
local agency for the cost of vehicle acquisition, operation, depreciation
and insurance costs.
8. The director of revenue shall issue a distinctive vanpool license
plate for vehicles registered as vanpools under the provisions of section
301.066, RSMo. All vehicles used in a ride-sharing arrangement shall be
registered as a vanpool vehicle and bear the distinctive vanpool plate,
except for motor vehicles owned or operated by a state or local agency.
(L. 1983 H.B. 149, et al. & 517 § 6)
1. As used in this section, "transient employer" means an
employer as defined in sections 143.191, RSMo, 287.030, RSMo, and
288.032, RSMo, making payment of wages taxable under chapters 143, RSMo,
287, RSMo, and 288, RSMo, who is not domiciled in this state and who
temporarily transacts any business within the state, but shall not
include any employer who is not subject to Missouri income tax because of
the provisions of 15 U.S.C. 381. The transaction of business shall be
considered temporary at any time it cannot be reasonably expected to
continue for a period of twenty-four consecutive months. Professional
athletic teams and professional entertainers domiciled in a state other
than Missouri shall be deemed a "transient employer" for the purposes of
this section, unless the person or entity who pays compensation to the
nonresident entertainer has fully complied with the provisions of section
143.183, RSMo, in which case the nonresident entertainer shall not be
considered a transient employer.
2. Employers meeting the following criteria shall not be required to file
a financial assurance instrument as required by this section:
(1) The principal place of business of the employer must be in a county
of another state which is contiguous to the state of Missouri; and
(2) The employer must have been under contract to perform work in
Missouri for at least sixty days cumulatively out of twelve months during
each of the two calendar years immediately preceding the employer's
initial application for exemption from the provisions of this section; and
(3) The employer must have in his possession a tax clearance from the
department of revenue and the division of employment security stating
that the employer has faithfully complied with the tax laws of this state
during the period set out in subdivision (2) of this subsection.
Within ninety days of August 13, 1988, such employers must obtain initial
tax clearances in accordance with subdivision (3) of this subsection. Any
tax clearance issued under the provisions of this section by the division
of employment security shall be submitted to the department of revenue.
On or before January thirty-first of each year, except January
thirty-first following the year during which the employer first meets
these criteria, the employer shall submit application to the department
of revenue and division of employment security for a renewed tax
clearance. Failure to submit such renewal applications or failure to
comply with applicable Missouri taxing and employment security laws
during the period between annual renewal dates or removal of the
employer's principal place of business from a county in another state
which is contiguous to Missouri to a state other than Missouri shall
immediately subject the employer to all provisions of this section. An
employer meeting the requirements of this subsection shall still be
subject to the provisions of subsection 5 of this section.
3. Every transient employer shall file with the director of revenue a
financial assurance instrument including, but not limited to, a cash
bond, a surety bond, or an irrevocable letter of credit as defined in
section 400.5-103, RSMo, issued by any state or federal financial
institution. The financial assurance instrument shall be in an amount not
less than the average estimated quarterly withholding tax liability of
the applicant, but in no case less than five thousand dollars nor more
than twenty-five thousand dollars. Any corporate surety shall be licensed
to do such business in this state and approved by the director of revenue
to act as a surety. The transient employer shall be the principal obligor
and the state of Missouri shall be the obligee. The financial assurance
instrument shall be conditioned upon the prompt filing of true reports
and the payment by such employer to the director of revenue of any and
all withholding taxes which are now or which hereafter may be levied or
imposed by the state of Missouri, upon the employer, together with any
and all penalties and interest thereon, and generally upon the faithful
compliance with the provisions of chapters 143, RSMo, 287, RSMo, and 288,
RSMo.
4. Any transient employer who is already otherwise required to file a
financial assurance instrument as a condition of any contract, provided
said financial assurance instrument guarantees payment of all applicable
state taxes and all withholding taxes levied or imposed by the state and
provided that such financial assurance instrument is delivered by
certified mail to the department of revenue by the applicable awarding
entity at least fourteen days before the execution of the contract for
the performance of work, may use the same financial assurance instrument
to comply with the provisions of this section. Before such financial
assurance instrument is approved by the awarding entity, the director of
revenue shall be satisfied that such financial assurance instrument is
sufficient to cover all taxes imposed by this state and the director
shall so notify the awarding entity of the decision within the fourteen
days prior to the execution of the contract. Failure to do so by the
director shall waive any right to disapprove such financial assurance
instrument. Before a financial assurance instrument is released by the
entity awarding the contract, a tax clearance shall be obtained from the
director of revenue that such transient employer has faithfully complied
with all the tax laws of this state.
5. Every transient employer shall certify to the director of revenue that
such employer has sufficient workers' compensation insurance either
through a self-insurance program or a policy of workers' compensation
insurance issued by an approved workers' compensation carrier. The
self-insurance program shall be approved by the division of workers'
compensation pursuant to section 287.280, RSMo. The insurance policy
shall be in a contract form approved by the department of insurance.
6. In the event that liability upon the financial assurance instrument
thus filed by the transient employer shall be discharged or reduced,
whether by judgment rendered, payment made or otherwise, or if in the
opinion of the director of revenue any surety on a bond theretofore given
or financial institution shall have become unsatisfactory or
unacceptable, then the director of revenue may require the employer to
file a new financial assurance instrument in the same form and amount. If
such new financial assurance instrument shall be furnished by such
employer as above provided, the director of revenue shall upon
satisfaction of any liability that has accrued, release the surety on the
old bond or financial institution issuing the irrevocable letter of
credit.
7. Any surety on any bond or financial institution issuing an irrevocable
letter of credit furnished by any transient employer as provided in this
section shall be released and discharged from any and all liability to
the state of Missouri accruing on such bond or irrevocable letter of
credit after the expiration of sixty days from the date upon which such
surety or financial institution shall have lodged with the director of
revenue a written request to be released and discharged; but the request
shall not operate to relieve, release or discharge such surety or
financial institution from any liability already accrued or which shall
accrue during and before the expiration of said sixty-day period. The
director of revenue shall promptly on receipt of notice of such request
notify the employer who furnished such bond or irrevocable letter of
credit and such employer shall on or before the expiration of such
sixty-day period file with the director of revenue a new financial
assurance instrument satisfactory to the director of revenue in the
amount and form provided in this section.
8. Notwithstanding the limitation as to the amount of any financial
assurance instrument fixed by this section, if a transient employer
becomes delinquent in the payment of any tax or tenders a check in
payment of tax which check is returned unpaid because of insufficient
funds, the director may demand an additional instrument of such employer
in an amount necessary, in the judgment of the director, to protect the
revenue of the state. The penal sum of the additional instrument and the
instrument furnished under the provisions of the law requiring such
instrument may not exceed two quarters' estimated tax liability.
9. For any period when a transient employer fails to meet the
requirements of this section, there shall be added to any deficiency
assessed against a transient employer, in addition to any other addition,
interest, and penalties, an amount equal to twenty-five percent of the
deficiency.
10. A taxpayer commits the crime of failure to file a financial assurance
instrument if he knowingly fails to comply with the provisions of this
section.
11. Failure to file a financial assurance instrument is a class A
misdemeanor. Pursuant to section 560.021, RSMo, a corporation found
guilty of failing to file a financial assurance instrument may be fined
up to five thousand dollars or any higher amount not exceeding twice the
amount the employer profited from the commission of the offense.
12. Failing to register with the department of revenue and execute the
financial assurance instrument herein provided, prior to beginning the
performance of any contract, shall prohibit the employer from performing
on such contract until he complies with such requirements.
13. Each employer shall keep full and accurate records clearly indicating
the names, occupations, and crafts, if applicable, of every person
employed by him together with an accurate record of the number of hours
worked by each employee and the actual wages paid. The payroll records
required to be so kept shall be open to inspection by any authorized
representative of the department of revenue at any reasonable time and as
often as may be necessary and such records shall not be destroyed or
removed from the state for a period of one year following the completion
of the contract in connection with which the records are made.
14. The entering into of any contract for the performance of work in the
state of Missouri by any such employer shall be deemed to constitute an
appointment of the secretary of state as registered agent of such
employer for purposes of accepting service of any process, or of any
notice or demand required or permitted by law. The service of any such
process, notice or demand, when served on the secretary of state shall
have the same legal force and validity as if served upon the employer
personally within the state.
15. In addition, any employer who fails to file a financial assurance
instrument as required by this section shall be prohibited from
contracting for or performing labor on any public works project in this
state for a period of one year.
16. Whenever a transient employer ceases to engage in activity within the
state it shall be the duty of such transient employer to notify the
director of revenue in writing at least ten days prior to the time the
discontinuance takes effect. (L. 1988 S.B. 488 § 1, A.L. 1994 S.B. 477,
et al., A.L. 1997 H.B. 472, A.L. 1998 S.B. 724)
1. Subject to the provisions of section 285.230, any county,
city, town, village or any other political subdivision which requires a
building permit for a person to perform certain construction projects
shall require a transient employer to show proof that the employer has
been issued a tax clearance and has filed a financial assurance
instrument as required by section 285.230 before such entity issues a
building permit to the transient employer. If any transient employer
obtains a building permit without providing such proof, provides a
fraudulently obtained tax clearance or a fraudulent financial assurance
instrument or through any misrepresentation or any other fraudulent act
or in any way violates the provisions of sections 285.230 to 285.234, the
Missouri department of revenue shall request a temporary restraining
order or seek injunctive relief to immediately prohibit further
performance of work by the transient employer on such contract or
project. The court may direct that any payments due such transient
employer be equitably distributed in satisfaction of the transient
employer's obligations pursuant to sections 285.230 to 285.234. Upon
issuance of such order by a court of competent jurisdiction, the person
for whom the work is being performed may engage another contractor as
provided by law or any provision of contract and the person shall not be
deemed to be in violation of the contract with such transient employer
removed by the court. Nothing in this section shall be construed to
create or constitute a liability to or a cause of action against a city
or county in regard to the issuance of any license pursuant to this
section.
2. Any contractor for private or public construction work in this state
which contracts with or otherwise engages a subcontractor, which is
deemed a transient employer as defined in section 285.230, to perform any
portion of such work, shall require such subcontractor to show proof of
having filed a financial assurance instrument with the director of
revenue as required by section 285.230 and to show proof that the
subcontractor holds a current valid certificate of insurance for workers'
compensation coverage in this state, prior to the subcontractor
performing any work on the project. If the subcontractor is self-insured
for purposes of workers' compensation, the contractor shall require proof
that such self-insurance by the subcontractor has been approved by the
division of workers' compensation. The contractor shall not allow the
subcontractor to perform on such contract until proof of compliance as
required by this section has been provided to the contractor. If a
subcontractor which is deemed to be a transient employer has previously
submitted proof of compliance as required by this section to a state
agency or political subdivision for which the contract is being performed
as a condition of being qualified to perform work for such agency or
political subdivision, the general contractor shall not be required to
obtain the proofs required by this section. If at any time prior to final
payment to a subcontractor for work performed on a project, a contractor
is notified in writing by the director of revenue or the director of the
division of workers' compensation that a subcontractor is in violation of
sections 285.230 to 285.234, the contractor shall withhold all or part of
any payment to the subcontractor under the contract for payment in
satisfaction of the subcontractor's obligations as a transient employer
if so directed by the director of revenue or the director of the division
of workers' compensation. Any contractor withholding payment and paying
such funds in satisfaction of the subcontractor's obligations as a
transient employer if so directed by the director of revenue or the
director of the division of workers' compensation. Any contractor
withholding payment and paying such funds in satisfaction of the
subcontractor's obligations as a transient employer shall be deemed in
compliance with the contract with the subcontractor to the extent of the
amount paid to fulfill such obligation and with the laws of this state
regarding timely payment under construction contracts and shall not be
subject to any civil or criminal penalty for withholding such payment.
3. Notwithstanding the provision of section 32.057, RSMo, the Missouri
department of revenue shall at least quarterly submit for publication in
the Missouri Register a list of construction contractors performing work
on construction projects in Missouri who are known by the department to
be deemed transient employers pursuant to section 285.230. The department
shall also update such list monthly and make such list available upon
request without cost to any person. (L. 1997 H.B. 472)
1. Any transient employer, as defined in this chapter, failing
to conclusively show at any time that he has complied with the provisions
of section 285.230, relating to the filing of a financial assurance
instrument, shall, before beginning performance on any contract made with
a political subdivision, deposit with that political subdivision an
amount equal to twenty percent of labor costs as specified in such
contract which will be held in escrow by the political subdivision and
payable only to the department of revenue, the division of employment
security or the division of workers' compensation after the actual amount
of tax liability is determined. In the event that labor costs are not
separately stated in the contract, the amount to be held in escrow shall
be ten percent of the contract amount. Any amount remaining in the escrow
fund after payments are made shall be refunded to the contractor. Failure
of a political subdivision to properly escrow funds required under this
section will make it ineligible to receive state funds for public works
projects for a period of one year from the date the infraction is
discovered.
2. Any transient employer failing to conclusively show at any time that
he has complied with the provisions of section 285.230, relating to the
filing of a financial assurance instrument, shall, before beginning
performance on any contract made with a private entity deposit with that
private entity an amount equal to twenty percent of labor costs as
specified in such contract which will be held in escrow by the private
entity and payable only to the department of revenue, the division of
employment security or the division of workers' compensation after the
actual amount of tax liability is determined. In the event that labor
costs are not separately stated in the contract, the amount to be held in
escrow shall be ten percent of the contract amount. Any amount remaining
in the escrow fund after payments are made shall be refunded to the
contractor. Failure of a private entity to properly escrow funds required
under this section shall make such entity liable for the full amount of
the state withholding, workers' compensation, and employment security tax
liability resulting from the transient employers' contract with that
private entity.
3. In addition to any other penalty, interest, or remedy imposed by this
section, any transient employer that fails to post a financial assurance
instrument or escrow funds as provided for in this section shall be
subject to a writ of attachment as provided for in chapter 521, RSMo, or
any other injunctive relief provided for by law. (L. 1991 H.B. 80 § 2)
1. Every transient employer, as defined in section 285.230 shall
post in a prominent and easily accessible place at the work site a
clearly legible copy of the following:
(1) The notice of registration for employer withholding issued to such
transient employer by the director of revenue;
(2) Proof of coverage for workers' compensation insurance or self-
insurance signed by the transient employer and verified by the department
of revenue through the records of * the division of workers'
compensation; and
(3) The notice of registration for unemployment insurance issued to such
transient employer by the division of employment security.
2. Any transient employer failing to comply with the provisions of this
section shall be liable for a penalty of five hundred dollars per day
until the notices required by this section are posted as** provided by
this section. (L. 1992 S.B. 626 § 1, A.L. 1997 H.B. 472)
*Word "by" appears here in original rolls.
**Word "a" appears in original rolls.
As used in sections 285.235 and 285.237 the following terms
shall mean:
(1) "Armed forces of the United States", the army, air force, navy,
marine corps, coast guard and any other military branch of service that
is designated by Congress as a part of the armed forces of the United
States;
(2) "Disabled veteran", a veteran who is entitled to, or who but for the
receipt of military retirement pay would be entitled to, compensation
under any law administered by the Department of Veterans' Affairs and who
is not a special disabled veteran;
(3) "Eligible veteran", a person who served on active duty for more than
one hundred eighty days and was discharged or released from active duty
with other than a dishonorable discharge or a person who was discharged
or released from active duty because of a service disability;
(4) "Employment program", a program which provides referral of
individuals to employer job openings in the federal, state, or private
sector;
(5) "Entitlement program", any program that enlists specific criteria in
determining eligibility, including but not limited to the existence of
special segments of the general population with specific financial needs;
(6) "Other eligible person", one of the following:
(a) The spouse of any person who died of a service-connected disability;
(b) The spouse of any member of the armed forces serving on active duty
who is at the time of the spouse's application for assistance under any
program described in subsection 1 of section 285.237:
(i) Missing in action;
(ii) Captured in line of duty by a hostile force;
(iii) Forcibly detained or interned in line of duty by a foreign
government or power;
(c) The spouse of any person who has a total disability permanent in
nature resulting from a service-connected disability or the spouse of a
veteran who died while such a disability was in existence;
(7) "Special disabled veteran", a veteran who is entitled to, or who but
for the receipt of military pay would be entitled to, compensation under
any law administered by the Department of Veterans Affairs' for a
disability rated at thirty percent or more or a person who was discharged
or released from active duty because of a service-connected disability;
(8) "Target-specific veterans", veterans who are:
(a) Recently discharged veterans;
(b) Minority veterans;
(c) Veterans of the Vietnam era;
(d) Disabled veterans;
(9) "Targeted group", a group of persons designated by federal law to
receive special assistance under an employment and training program
described in subsection 1 of section 285.237;
(10) "Training program", any program that upgrades the employability of
qualified applicants;
(11) "Veteran", any person who was a member of the armed forces of the
United States for a period of one hundred eighty days or more or a person
who was discharged or released from active duty because of a
service-connected disability;
(12) "Veteran of the Vietnam era", an eligible veteran who served on
active duty for a period of more than one hundred eighty days, any part
of which occurred from August 5, 1964, to May 7, 1975, and was discharged
or released therefrom with other than a dishonorable discharge or a
person who was discharged or released from active duty for a
service-connected disability if any part of the active duty was performed
from August 5, 1964, to May 7, 1975. (L. 1991 S.B. 385 § 1)
1. Any federally funded employment and training program
administered by any state agency, including, but not limited to, the Job
Training Partnership Act, U.S.C. Title 29, Section 1501, shall include a
veteran priority system to provide maximum employment and training
opportunities to veterans and other eligible persons within each targeted
group as established by federal law and state and federal policy in the
service area. Disabled veterans, target-specific veterans groups, other
veterans and other eligible persons shall receive preference over
nonveterans within each targeted group in the provision of employment and
training services available through these programs as required by this
section.
2. Each state agency shall refer qualified applicants to job openings and
training opportunities in programs described in subsection 1 of this
section in the following order of priority:
(1) Special disabled veterans;
(2) Target-specific veterans;
(3) All other veterans;
(4) Other eligible persons;
(5) Nonveterans.
3. Each state agency providing employment and training services to
veterans and other eligible persons under programs described in
subsection 1 of this section shall submit an annual report to the speaker
of the house of representatives, the president pro tem of the senate, and
the chairman of the Missouri veterans commission, on the services that it
provides to veterans and other eligible persons. Each such agency shall
report separately on all entitlement programs and employment or training
programs that it provides to each class of persons described in
subdivisions (1) to (5) of subsection 2 of this section, with the
addition of veterans as a separate reporting module.
4. All state agencies that administer federally funded employment and
training programs described in subsection 1 of this section for veterans
and other eligible persons shall do all of the following:
(1) Ensure that veterans are treated with courtesy and respect at all
state governmental facilities;
(2) Give priority in referral to jobs to qualified veterans and other
eligible persons;
(3) Give priority to and enrollment in training programs to qualified
veterans and other eligible persons;
(4) Give preferential treatment to special disabled veterans in the
provision of all needed state services;
(5) Provide information and effective referral assistance to veterans and
other eligible persons regarding needed benefits and services that may be
obtained through other agencies. (L. 1991 S.B. 385 § 2)
Employers not providing health insurance to all full-time
employees shall identify employees who are eligible for a federal earned
income credit for purposes of purchasing health insurance coverage for
children and shall assist such employees in completing necessary forms to
receive the federal earned income credit. Employers shall also make
available to such employees information concerning a health insurance or
health benefits plan or plans, which may be a plan offered pursuant to
section 208.178, RSMo. (L. 1993 H.B. 564 § 17)
1. Every employer doing business in the state shall require each
newly hired employee to fill out a federal W-4 withholding form. A copy
of each withholding form or an equivalent form containing data required
by section 285.304 which may be provided in an electronic or magnetic
format shall be sent to the department of revenue by the employer within
twenty days after the date the employer hires the employee or in the case
of an employer transmitting a report magnetically or electronically, by
two monthly transmissions, if necessary, not less than twelve days nor
more than sixteen days apart. For purposes of this section, the date the
employer hires the employee shall be the earlier of the date the employee
signs the W-4 form or its equivalent, or the first date the employee
reports to work, or performs labor or services. Such forms shall be
forwarded by the department of revenue to the division of child support
enforcement on a weekly basis and the information shall be entered into
the database, to be known as the "State Directory of New Hires". The
information reported shall be provided to the National Directory of New
Hires established in 42 U.S.C. section 653, other state agencies or
contractors of the division as required or allowed by federal statutes or
regulations. The division of employment security shall cross-check
Missouri unemployment compensation recipients against any federal new
hire database or any other database containing Missouri or other states'
wage information which is maintained by the federal government on a
weekly basis. The division of employment security shall cross-check
unemployment compensation applicants and recipients with Social Security
Administration data maintained by the federal government at least weekly.
Effective January 1, 2007, the division of employment security shall
cross-check at least monthly unemployment compensation applicants and
recipients with department of revenue drivers license databases.
2. Any employer that has employees who are employed in two or more states
and transmits reports magnetically or electronically may comply with
subsection 1 of this section by:
(1) Designating one of the states in which the employer has employees as
the designated state that such employer shall transmit the reports; and
(2) Notifying the secretary of Health and Human Services of such
designation. (L. 1993 S.B. 253 § 19, A.L. 1997 S.B. 361, A.L. 2004 H.B.
1268 & 1211)
Effective 1-1-05
Any employer who intentionally fails to submit information on an
employee required by section 285.300 or 285.304 is guilty of an
infraction and shall be fined not more than twenty-five dollars for each
time the employer fails to submit the information. If the failure is the
result of a conspiracy between the employer and the employee to not
supply the required report or to supply a false or incomplete report the
fine shall be three hundred fifty dollars for each failure to report or
each false or incomplete report. (L. 1993 S.B. 253 § 20, A.L. 1997 S.B.
361)
Effective 7-1-97
The content of the withholding form shall be determined by the
director of the department of revenue, in consultation with the
department of social services, but, at a minimum, the form shall include
the name, address and Social Security number of the employee, and the
name and address of, and identifying number assigned to the employer
under section 6109 of the Internal Revenue Code of 1986, as amended. If
the employer chooses to submit a form other than the federal W-4
withholding form, the form shall also include the date the employee
signed the W-4 form or the date the employer hired the employee as
defined in section 285.300. (L. 1993 S.B. 253 § 21, A.L. 1997 S.B. 361)
Effective 7-1-97
Every employee shall complete the withholding form referred to
in section 285.300. Any such employee who refuses to complete the
withholding form shall be guilty of a class D felony. (L. 1993 S.B. 253 §
22)
Any employee who states on the withholding form that he does not
owe child support when such employee knowingly owes child support
pursuant to a valid court order or administrative order is guilty of a
class D felony. (L. 1993 S.B. 253 § 23)
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