Missouri Statute | Act | Code |Labor And Industrial Relations| US Code - US Statute

This chapter shall be known and may be cited as the "Missouri
Employment Security Law". (L. 1951 p. 564)

1. As a guide to the interpretation and application of this law,
the public policy of this state is declared to be as follows: Economic
insecurity due to unemployment is a serious menace to health, morals, and
welfare of the people of this state resulting in a public calamity. The
legislature, therefore, declares that in its considered judgment the
public good and the general welfare of the citizens of this state require
the enactment of this measure, under the police powers of the state, for
compulsory setting aside of unemployment reserves to be used for the
benefit of persons unemployed through no fault of their own.

2. This law shall be liberally construed to accomplish its purpose to
promote employment security both by increasing opportunities for jobs
through the maintenance of a system of public employment offices and by
providing for the payment of compensation to individuals in respect to
their unemployment. (L. 1951 p. 564)

CROSS REFERENCE:

Division of motor carrier and railroad safety abolished, duties and
functions transferred to highways and transportation commission and
department of transportation, RSMo 226.008

(1964) As used in this section "fault" is not limited to conduct of the
employee which is blameworthy or worthy of censure but means also failure
of volition. Neely v. Industrial Comm. of Mo., Div. of Employment
Security (A.), 379 S.W.2d 201.

(1977) Change in sick leave policy, rescheduling of working hours and
change of wage payment dates was not "good cause" for voluntary
termination of employment by claimant. Belle State Bank v. Industrial
Commission Division of Employment Security (A.), 547 S.W.2d 841.

1. As used in this chapter, unless the context clearly requires
otherwise, the following terms mean:

(1) "Appeals tribunal", a referee or a body consisting of three referees
appointed to conduct hearings and make decisions on appeals from
administrative determinations, petitions for reassessment, and claims
referred pursuant to subsection 2 of section 288.070;

(2) "Base period", the first four of the last five completed calendar
quarters immediately preceding the first day of an individual's benefit
year;

(3) "Benefit year", the one-year period beginning with the first day of
the first week with respect to which an insured worker first files an
initial claim for determination of such worker's insured status, and
thereafter the one-year period beginning with the first day of the first
week with respect to which the individual, providing the individual is
then an insured worker, next files such an initial claim after the end of
the individual's last preceding benefit year;

(4) "Benefits", the money payments payable to an insured worker, as
provided in this chapter, with respect to such insured worker's
unemployment;

(5) "Calendar quarter", the period of three consecutive calendar months
ending on March thirty-first, June thirtieth, September thirtieth, or
December thirty-first;

(6) "Claimant", an individual who has filed an initial claim for
determination of such individual's status as an insured worker, a notice
of unemployment, a certification for waiting week credit, or a claim for
benefits;

(7) "Commission", the labor and industrial relations commission of
Missouri;

(8) "Common paymaster", two or more related corporations in which one of
the corporations has been designated to disburse remuneration to
concurrently employed individuals of any of the related corporations;

(9) "Contributions", the money payments to the unemployment compensation
fund required by this chapter, exclusive of interest and penalties;

(10) "Decision", a ruling made by an appeals tribunal or the commission
after a hearing;

(11) "Deputy", a representative of the division designated to make
investigations and administrative determinations on claims or matters of
employer liability or to perform related work;

(12) "Determination", any administrative ruling made by the division
without a hearing;

(13) "Director", the administrative head of the division of employment
security;

(14) "Division", the division of employment security which administers
this chapter;

(15) "Employing unit", any individual, organization, partnership,
corporation, common paymaster, or other legal entity, including the legal
representatives thereof, which has or, subsequent to June 17, 1937, had
in its employ one or more individuals performing services for it within
this state. All individuals performing services within this state for any
employing unit which maintains two or more separate establishments within
this state shall be deemed to be employed by a single employing unit for
all the purposes of this chapter. Each individual engaged to perform or
to assist in performing the work of any person in the service of an
employing unit shall be deemed to be engaged by such employing unit for
all the purposes of this chapter, whether such individual was engaged or
paid directly by such employing unit or by such person, provided the
employing unit had actual or constructive knowledge of the work;

(16) "Employment office", a free public employment office operated by
this or any other state as a part of a state controlled system of public
employment offices including any location designated by the state as
being a part of the one-stop career system;

(17) "Equipment", a motor vehicle, straight truck, tractor, semi-trailer,
full trailer, any combination of these and any other type of equipment
used by authorized carriers in the transportation of property for hire;

(18) "Fund", the unemployment compensation fund established by this
chapter;

(19) "Governmental entity", the state, any political subdivision thereof,
any instrumentality of any one or more of the foregoing which is wholly
owned by this state and one or more other states or political
subdivisions and any instrumentality of this state or any political
subdivision thereof and one or more other states or political
subdivisions;

(20) "Initial claim", an application, in a form prescribed by the
division, made by an individual for the determination of the individual's
status as an insured worker;

(21) "Insured work", employment in the service of an employer;

(22) (a) As to initial claims filed after December 31, 1990, "insured
worker", a worker who has been paid wages for insured work in the amount
of one thousand dollars or more in at least one calendar quarter of such
worker's base period and total wages in the worker's base period equal to
at least one and one-half times the insured wages in that calendar
quarter of the base period in which the worker's insured wages were the
highest, or in the alternative, a worker who has been paid wages in at
least two calendar quarters of such worker's base period and whose total
base period wages are at least one and one-half times the maximum taxable
wage base, taxable to any one employer, in accordance with subsection 2
of section 288.036. For the purposes of this definition, "wages" shall be
considered as wage credits with respect to any benefit year, only if such
benefit year begins subsequent to the date on which the employing unit by
which such wages were paid has become an employer;

(b) As to initial claims filed after December 31, 2004, wages for insured
work in the amount of one thousand two hundred dollars or more, after
December 31, 2005, one thousand three hundred dollars or more, after
December 31, 2006, one thousand four hundred dollars or more, after
December 31, 2007, one thousand five hundred dollars or more in at least
one calendar quarter of such worker's base period and total wages in the
worker's base period equal to at least one and one-half times the insured
wages in that calendar quarter of the base period in which the worker's
insured wages were the highest, or in the alternative, a worker who has
been paid wages in at least two calendar quarters of such worker's base
period and whose total base period wages are at least one and one-half
times the maximum taxable wage base, taxable to any one employer, in
accordance with subsection 2 of section 288.036;

(23) "Lessor", in a lease, the party granting the use of equipment, with
or without a driver to another;

(24) "Misconduct", an act of wanton or willful disregard of the
employer's interest, a deliberate violation of the employer's rules, a
disregard of standards of behavior which the employer has the right to
expect of his or her employee, or negligence in such degree or recurrence
as to manifest culpability, wrongful intent or evil design, or show an
intentional and substantial disregard of the employer's interest or of
the employee's duties and obligations to the employer;

(25) "Referee", a representative of the division designated to serve on
an appeals tribunal;

(26) "State" includes, in addition to the states of the United States of
America, the District of Columbia, Puerto Rico, the Virgin Islands, and
the Dominion of Canada;

(27) "Temporary employee", an employee assigned to work for the clients
of a temporary help firm;

(28) "Temporary help firm", a firm that hires its own employees and
assigns them to clients to support or supplement the clients' workforce
in work situations such as employee absences, temporary skill shortages,
seasonal workloads, and special assignments and projects;

(29) (a) An individual shall be deemed "totally unemployed" in any week
during which the individual performs no services and with respect to
which no wages are payable to such individual;

(b) a. An individual shall be deemed "partially unemployed" in any week
of less than full-time work if the wages payable to such individual for
such week do not equal or exceed the individual's weekly benefit amount
plus twenty dollars;

b. Effective for calendar year 2007 and each year thereafter, an
individual shall be deemed "partially unemployed" in any week of less
than full-time work if the wages payable to such individual for such week
do not equal or exceed the individual's weekly benefit amount plus twenty
dollars or twenty percent of his or her weekly benefit amount, whichever
is greater;

(c) An individual's "week of unemployment" shall begin the first day of
the calendar week in which the individual registers at an employment
office except that, if for good cause the individual's registration is
delayed, the week of unemployment shall begin the first day of the
calendar week in which the individual would have otherwise registered.
The requirement of registration may by regulation be postponed or
eliminated in respect to claims for partial unemployment or may by
regulation be postponed in case of a mass layoff due to a temporary
cessation of work;

(30) "Waiting week", the first week of unemployment for which a claim is
allowed in a benefit year or if no waiting week has occurred in a benefit
year in effect on the effective date of a shared work plan, the first
week of participation in a shared work unemployment compensation program
pursuant to section 288.500.

2. The Missouri average annual wage shall be computed as of June
thirtieth of each year, and shall be applicable to the following calendar
year. The Missouri average annual wage shall be calculated by dividing
the total wages reported as paid for insured work in the preceding
calendar year by the average of mid-month employment reported by
employers for the same calendar year. The Missouri average weekly wage
shall be computed by dividing the Missouri average annual wage as
computed in this subsection by fifty-two. (L. 1951 p. 564, A.L. 1957 p.
531 §§ 288.031, 288.033, 288.035, 288.037, A.L. 1959 H.B. 331, A.L. 1965
p. 420, A.L. 1972 H.B. 1017, A.L. 1974 S.B. 452, A.L. 1975 S.B. 325, A.L.
1977 H.B. 707, A.L. 1979 S.B. 477, A.L. 1984 H.B. 1251 & 1549, A.L. 1986
H.B. 1572, A.L. 1987 S.B. 153, A.L. 1988 H.B. 1485, A.L. 1995 H.B. 300 &
95, A.L. 1996 H.B. 1368, A.L. 2004 H.B. 1268 & 1211)

Effective 1-1-05

(1972) Where two-week "vacation" without pay was not brought about by
employees' choice or volition, or because of their fault or incompetence,
but was caused by decision of employer to annually shut down plant for
maintenance, employees were totally but only temporarily unemployed and
qualified for benefits under the statute. Western Electric Company v.
Industrial Commission (A.), 489 S.W.2d 475.

1. After December 31, 1977, "employer" means:

(1) Any employing unit which in any calendar quarter in either the
current or preceding calendar year paid for service in employment wages
of one thousand five hundred dollars or more except that for the purposes
of this definition, wages paid for "agricultural labor" as defined in
paragraph (a) of subdivision (1) of subsection 12 of section 288.034 and
for "domestic services" as defined in subdivisions (2) and (13) of
subsection 12 of section 288.034 shall not be considered;

(2) Any employing unit which for some portion of a day in each of twenty
different calendar weeks, whether or not such weeks were consecutive, in
either the current or the preceding calendar year, had in employment at
least one individual (irrespective of whether the same individual was in
employment in each such day); except that for the purposes of this
definition, services performed in "agricultural labor" as defined in
paragraph (a) of subdivision (1) of subsection 12 of section 288.034 and
in "domestic services" as defined in subdivisions (2) and (13) of
subsection 12 of section 288.034 shall not be considered;

(3) Any governmental entity for which service in employment as defined in
subsection 7 of section 288.034 is performed;

(4) Any employing unit for which service in employment as defined in
subsection 8 of section 288.034 is performed during the current or
preceding calendar year;

(5) Any employing unit for which service in employment as defined in
paragraph (b) of subdivision (1) of subsection 12 of section 288.034 is
performed during the current or preceding calendar year;

(6) Any employing unit for which service in employment as defined in
subsection 13 of section 288.034 is performed during the current or
preceding calendar year;

(7) Any individual, type of organization or employing unit which has been
determined to be a successor pursuant to section 288.110;

(8) Any individual, type of organization or employing unit which has
elected to become subject to this law pursuant to subdivision (1) of
subsection 3 of section 288.080;

(9) Any individual, type of organization or employing unit which, having
become an employer, has not pursuant to section 288.080 ceased to be an
employer;

(10) Any employing unit subject to the Federal Unemployment Tax Act or
which, as a condition for approval of this law for full tax credit
against the tax imposed by the Federal Unemployment Tax Act, is required,
pursuant to such act, to be an employer pursuant to this law.

2. (1) Notwithstanding any other provisions of this law, any employer,
individual, organization, partnership, corporation, other legal entity or
employing unit that meets the definition of "lessor employing unit", as
defined in subdivision (5) of this subsection, shall be liable for
contributions on wages paid by the lessor employing unit to individuals
performing services for client lessees of the lessor employing unit.
Unless the lessor employing unit has timely complied with the provisions
of subdivision (3) of this subsection, any employer, individual,
organization, partnership, corporation, other legal entity or employing
unit which is leasing individuals from any lessor employing unit shall be
jointly and severally liable for any unpaid contributions, interest and
penalties due pursuant to this law from any lessor employing unit
attributable to wages for services performed for the client lessee entity
by individuals leased to the client lessee entity, and the lessor
employing unit shall keep separate records and submit separate quarterly
contribution and wage reports for each of its client lessee entities.
Delinquent contributions, interest and penalties shall be collected in
accordance with the provisions of this chapter.

(2) Notwithstanding the provisions of subdivision (1) of this subsection,
any governmental entity or nonprofit organization that meets the
definition of "lessor employing unit", as defined in subdivision (5) of
this subsection, and has elected to become liable for payments in lieu of
contributions as provided in subsection 3 of section 288.090, shall pay
the division payments in lieu of contributions, interest, penalties and
surcharges in accordance with section 288.090 on benefits paid to
individuals performing services for the client lessees of the lessor
employing unit. If the lessor employing unit has not timely complied with
the provisions of subdivision (3) of this subsection, any client lessees
with services attributable to and performed for the client lessees shall
be jointly and severally liable for any unpaid payments in lieu of
contributions, interest, penalties and surcharges due pursuant to this
law. The lessor employing unit shall keep separate records and submit
separate quarterly contribution and wage reports for each of its client
lessees. Delinquent payments in lieu of contributions, interest,
penalties and surcharges shall be collected in accordance with subsection
3 of section 288.090. The election to be liable for payments in lieu of
contributions made by a governmental entity or nonprofit organization
meeting the definition of "lessor employing unit" may be terminated by
the division in accordance with subsection 3 of section 288.090.

(3) In order to relieve a client lessees from joint and several liability
and the separate reporting requirements imposed pursuant to this
subsection, any lessor employing unit may post and maintain a surety bond
issued by a corporate surety authorized to do business in Missouri in an
amount equivalent to the contributions or payments in lieu of
contributions for which the lessor employing unit was liable in the last
calendar year in which he or she accrued contributions or payments in
lieu of contributions, or one hundred thousand dollars, whichever amount
is the greater, to ensure prompt payment of contributions or payments in
lieu of contributions, interest, penalties and surcharges for which the
lessor employing unit may be, or becomes, liable pursuant to this law. In
lieu of a surety bond, the lessor employing unit may deposit in a
depository designated by the director, securities with marketable value
equivalent to the amount required for a surety bond. The securities so
deposited shall include authorization to the director to sell any
securities in an amount sufficient to pay any contributions or payments
in lieu of contributions, interest, penalties and surcharges which the
lessor employing unit fails to promptly pay when due. In lieu of a surety
bond or securities as described in this subdivision, any lessor employing
unit may provide the director with an irrevocable letter of credit, as
defined in section 400.5-103, RSMo, issued by any state or federally
chartered financial institution, in an amount equivalent to the amount
required for a surety bond as described in this subdivision. In lieu of a
surety bond, securities or an irrevocable letter of credit, a lessor
employing unit may obtain a certificate of deposit issued by any state or
federally chartered financial institution, in an amount equivalent to the
amount required for a surety bond as described in this subdivision. The
certificate of deposit shall be pledged to the director until release by
the director. As used in this subdivision, the term "certificate of
deposit" means a certificate representing any deposit of funds in a state
or federally chartered financial institution for a specified period of
time which earns interest at a fixed or variable rate, where such funds
cannot be withdrawn prior to a specified time without forfeiture of some
or all of the earned interest.

(4) Any lessor employing unit which is currently engaged in the business
of leasing individuals to client lessees shall comply with the provisions
of subdivision (3) of this subsection by September 28, 1992. Lessor
employing units not currently engaged in the business of leasing
individuals to client lessees shall comply with subdivision (3) of this
subsection before entering into a written lease agreement with client
lessees.

(5) As used in this subsection, the term "lessor employing unit" means an
independently established business entity, governmental entity as defined
in subsection 1 of section 288.030 or nonprofit organization as defined
in subsection 3 of section 288.090 which, pursuant to a written lease
agreement between the lessor employing unit and the client lessees,
engages in the business of providing individuals to any other employer,
individual, organization, partnership, corporation, other legal entity or
employing unit referred to in this subsection as a client lessee.

(6) The provisions of this subsection shall not be applicable to private
employment agencies who provide their employees to employers on a
temporary help basis provided the private employment agencies are liable
as employers for the payment of contributions on wages paid to temporary
workers so employed.

3. After September 30, 1986, notwithstanding any provision of section
288.034, for the purpose of this law, in no event shall a for-hire motor
carrier as regulated by the Missouri division of motor carrier and
railroad safety or whose operations are confined to a commercial zone be
determined to be the employer of a lessor as defined in section 288.030
or of a driver receiving remuneration from a lessor, provided, however,
the term "for-hire motor carrier" shall in no event include an
organization described in Section 501(c)(3) of the Internal Revenue Code
or any governmental entity.

4. The owner or operator of a beauty salon or similar establishment shall
not be determined to be the employer of a person who utilizes the
facilities of the owner or operator but who receives neither salary,
wages or other compensation from the owner or operator and who pays the
owner or operator rent or other payments for the use of the facilities.
(L. 1951 p. 564 § 288.030, A.L. 1957 p. 531 § 288.031, A.L. 1965 p. 420,
A.L. 1972 S.B. 474, A.L. 1977 H.B. 707, A.L. 1986 H.B. 1572, A.L. 1988
H.B. 1485, A.L. 1992 S.B. 626, A.L. 1994 S.B. 559, A.L. 1995 H.B. 300 &
95, A.L. 1996 H.B. 1368, A.L. 2004 H.B. 1268 & 1211)

Effective 1-1-05

CROSS REFERENCE: Division of motor carrier and railroad safety abolished,
duties and functions transferred to highways and transportation
commission and department of transportation, RSMo 226.008

1. "Employment" means service, including service in interstate
commerce, performed for wages or under any contract of hire, written or
oral, express or implied, and notwithstanding any other provisions of
this section, service with respect to which a tax is required to be paid
under any federal unemployment tax law imposing a tax against which
credit may be taken for contributions required to be paid into a state
unemployment fund or which, as a condition for full tax credit against
the tax imposed by the Federal Unemployment Tax Act, is required to be
covered under this law.

2. The term "employment" shall include an individual's entire service,
performed within or both within and without this state if:

(1) The service is localized in this state; or

(2) The service is not localized in any state but some of the service is
performed in this state and the base of operations, or, if there is no
base of operations, then the place from which such service is directed or
controlled, is in this state; or the base of operations or place from
which such service is directed or controlled is not in any state in which
some part of the service is performed but the individual's residence is
in this state.

3. Service performed by an individual for wages shall be deemed to be
employment subject to this law:

(1) If covered by an election filed and approved pursuant to subdivision
(2) of subsection 3 of section 288.080;

(2) If covered by an arrangement pursuant to section 288.340 between the
division and the agency charged with the administration of any other
state or federal unemployment insurance law, pursuant to which all
services performed by an individual for an employing unit are deemed to
be performed entirely within this state.

4. Service shall be deemed to be localized within a state if the service
is performed entirely within such state; or the service is performed both
within and without such state, but the service performed without such
state is incidental to the individual's service within the state; for
example, is temporary or transitory in nature or consists of isolated
transactions.

5. Service performed by an individual for remuneration shall be deemed to
be employment subject to this law unless it is shown to the satisfaction
of the division that such services were performed by an independent
contractor. In determining the existence of the independent contractor
relationship, the common law of agency right to control shall be applied.
The common law of agency right to control test shall include but not be
limited to: if the alleged employer retains the right to control the
manner and means by which the results are to be accomplished, the
individual who performs the service is an employee. If only the results
are controlled, the individual performing the service is an independent
contractor.

6. The term "employment" shall include service performed for wages as an
agent-driver or commission-driver engaged in distributing meat products,
vegetable products, fruit products, bakery products, beverages (other
than milk), or laundry or dry-cleaning services, for his or her
principal; or as a traveling or city salesman, other than as an
agent-driver or commission-driver, engaged upon a full-time basis in the
solicitation on behalf of, and the transmission to, his or her principal
(except for sideline sales activities on behalf of some other person) of
orders from wholesalers, retailers, contractors, or operators of hotels,
restaurants, or other similar establishments for merchandise for resale
or supplies for use in their business operations, provided:

(1) The contract of service contemplates that substantially all of the
services are to be performed personally by such individual; and

(2) The individual does not have a substantial investment in facilities
used in connection with the performance of the services (other than in
facilities for transportation); and

(3) The services are not in the nature of a single transaction that is
not part of a continuing relationship with the person for whom the
services are performed.

7. Service performed by an individual in the employ of this state or any
political subdivision thereof or any instrumentality of any one or more
of the foregoing which is wholly owned by this state and one or more
other states or political subdivisions, or any service performed in the
employ of any instrumentality of this state or of any political
subdivision thereof, and one or more other states or political
subdivisions, provided that such service is excluded from "employment" as
defined in the Federal Unemployment Tax Act by Section 3306(c)(7) of that
act and is not excluded from "employment" pursuant to subsection 9 of
this section, shall be "employment" subject to this law.

8. Service performed by an individual in the employ of a corporation or
any community chest, fund, or foundation organized and operated
exclusively for religious, charitable, scientific, testing for public
safety, literary, or educational purposes, or for the prevention of
cruelty to children or animals, no part of the net earnings of which
inures to the benefit of any private shareholder or individual, or other
organization described in Section 501(c)(3) of the Internal Revenue Code
which is exempt from income tax under Section 501(a) of that code if the
organization had four or more individuals in employment for some portion
of a day in each of twenty different weeks whether or not such weeks were
consecutive within a calendar year regardless of whether they were
employed at the same moment of time shall be "employment" subject to this
law.

9. For the purposes of subsections 7 and 8 of this section, the term
"employment" does not apply to service performed:

(1) In the employ of a church or convention or association of churches,
or 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; or

(2) By a duly ordained, commissioned, or licensed minister of a church in
the exercise of such minister's ministry or by a member of a religious
order in the exercise of duties required by such order; or

(3) In the employ of a governmental entity referred to in subdivision (3)
of subsection 1 of section 288.032 if such service is performed by an
individual in the exercise of duties:

(a) As an elected official;

(b) As a member of a legislative body, or a member of the judiciary, of a
state or political subdivision;

(c) As a member of the state national guard or air national guard;

(d) As an employee serving on a temporary basis in case of fire, storm,
snow, earthquake, flood or similar emergency;

(e) In a position which, under or pursuant to the laws of this state, is
designated as (i) a major nontenured policy-making or advisory position,
or (ii) a policy-making or advisory position the performance of the
duties of which ordinarily does not require more than eight hours per
week; or

(4) In a facility conducted for the purpose of carrying out a program of
rehabilitation for individuals whose earning capacity is impaired by age
or physical or mental deficiency or injury or providing remunerative work
for individuals who because of their impaired physical or mental capacity
cannot be readily absorbed in the competitive labor market, by an
individual receiving such rehabilitation or remunerative work; or

(5) As part of an unemployment work-relief or work-training program
assisted or financed in whole or in part by any federal agency or an
agency of a state or political subdivision thereof, by an individual
receiving such work relief or work training; or

(6) By an inmate of a custodial or penal institution; or

(7) In the employ of a school, college, or university, if such service is
performed (i) by a student who is enrolled and is regularly attending
classes at such school, college, or university, or (ii) by the spouse of
such a student, if such spouse is advised, at the time such spouse
commences to perform such service, that (I) the employment of such spouse
to perform such service is provided under a program to provide financial
assistance to such student by such school, college, or university, and
(II) such employment will not be covered by any program of unemployment
insurance.

10. The term "employment" shall include the service of an individual who
is a citizen of the United States, performed outside the United States
(except in Canada), if:

(1) The employer's principal place of business in the United States is
located in this state; or

(2) The employer has no place of business in the United States, but:

(a) The employer is an individual who is a resident of this state; or

(b) The employer is a corporation which is organized under the laws of
this state; or

(c) The employer is a partnership or a trust and the number of the
partners or trustees who are residents of this state is greater than the
number who are residents of any one other state; or

(3) None of the criteria of subdivisions (1) and (2) of this subsection
is met but the employer has elected coverage in this state or, the
employer having failed to elect coverage in any state, the individual has
filed a claim for benefits, based on such service, under the law of this
state;

(4) As used in this subsection and in subsection 11 of this section, the
term "United States" includes the states, the District of Columbia and
the Commonwealth of Puerto Rico.

11. An "American employer", for the purposes of subsection 10 of this
section, means a person who is:

(1) An individual who is a resident of the United States; or

(2) A partnership, if two-thirds or more of the partners are residents of
the United States; or

(3) A trust, if all of the trustees are residents of the United States; or

(4) A corporation organized under the laws of the United States or of any
state.

12. The term "employment" shall not include:

(1) Service performed by an individual in agricultural labor;

(a) For the purposes of this subdivision, the term "agricultural labor"
means remunerated service performed:

a. On a farm, in the employ of any person, in connection with cultivating
the soil, or in connection with raising or harvesting any agricultural or
horticultural commodity, including the raising, shearing, feeding, caring
for, training, and management of livestock, bees, poultry, and furbearing
animals and wildlife;

b. In the employ of the owner or tenant or other operator of a farm, in
connection with the operation, management, conservation, improvement, or
maintenance of such farm and its tools and equipment, or in salvaging
timber or clearing land of brush and other debris left by a hurricane, if
the major part of such service is performed on a farm;

c. In connection with the production or harvesting of any commodity
defined as an agricultural commodity in Section 15(g) of the Federal
Agricultural Marketing Act, as amended (46 Stat. 1550, Sec. 3; 12 U.S.C.
1441j), or in connection with the ginning of cotton, or in connection
with the operation or maintenance of ditches, canals, reservoirs, or
waterways, not owned or operated for profit, used exclusively for
supplying and storing water for farming purposes;

d. i. In the employ of the operator of a farm in handling, planting,
drying, packing, packaging, processing, freezing, grading, storing, or
delivering to storage or to market or to a carrier for transportation to
market, in its unmanufactured state, any agricultural or horticultural
commodity; but only if such operator produced more than one-half of the
commodity with respect to which such service is performed;

ii. In the employ of a group of operators of farms (or a cooperative
organization of which such operators are members) in the performance of
services described in item i of this subparagraph, but only if such
operators produced more than one-half of the commodity with respect to
which such service is performed;

iii. The provisions of items i and ii of this subparagraph shall not be
deemed to be applicable with respect to service performed in connection
with commercial canning or commercial freezing or in connection with any
agricultural or horticultural commodity after its delivery to a terminal
market for distribution for consumption; or

e. On a farm operated for profit if such service is not in the course of
the employer's trade or business. As used in this paragraph, the term
"farm" includes stock, dairy, poultry, fruit, furbearing animals, and
truck farms, plantations, ranches, nurseries, ranges, greenhouses or
other similar structures, used primarily for the raising of agricultural
or horticultural commodities, and orchards;

(b) The term "employment" shall include service performed after December
31, 1977, by an individual in agricultural labor as defined in paragraph
(a) of this subdivision when such service is performed for a person who,
during any calendar quarter, paid remuneration in cash of twenty thousand
dollars or more to individuals employed in agricultural labor or for some
portion of a day in a calendar year in each of twenty different calendar
weeks, whether or not such weeks were consecutive, employed in
agricultural labor ten or more individuals, regardless of whether they
were employed at the same moment of time;

(c) For the purposes of this subsection any individual who is a member of
a crew furnished by a crew leader to perform service in agricultural
labor for any other person shall be considered as employed by such crew
leader:

a. If such crew leader holds a valid certificate of registration under
the Farm Labor Contractor Registration Act of 1963; or substantially all
the members of such crew operate or maintain tractors, mechanized
harvesting or crop-dusting equipment, or any other mechanized equipment,
which is provided by such crew leader; and

b. If such individual is not in employment by such other person;

c. If any individual is furnished by a crew leader to perform service in
agricultural labor for any other person and that individual is not in the
employment of the crew leader:

i. Such other person and not the crew leader shall be treated as the
employer of such individual; and

ii. Such other person shall be treated as having paid cash remuneration
to such individual in an amount equal to the amount of cash remuneration
paid to such individual by the crew leader (either on his or her own
behalf or on behalf of such other person) for the service in agricultural
labor performed for such other person;

d. For the purposes of this subsection, the term "crew leader" means an
individual who:

i. Furnishes individuals to perform service in agricultural labor for any
other person;

ii. Pays (either on his or her own behalf or on behalf of such other
person) the individuals so furnished by him or her for the service in
agricultural labor performed by them; and

iii. Has not entered into a written agreement with such other person
under which such individual is designated as in employment by such other
person;

(2) Domestic service in a private home except as provided in subsection
13 of this section;

(3) Service performed by an individual under the age of eighteen years in
the delivery or distribution of newspapers or shopping news but shall not
include delivery or distribution to any point for subsequent delivery or
distribution;

(4) Service performed by an individual in, and at the time of, the sale
of newspapers or magazines to ultimate consumers under an arrangement
under which the newspapers or magazines are to be sold by him or her at a
fixed price, his or her compensation being based on the retention of the
excess of such price over the amount at which the newspapers or magazines
are charged to him or her, whether or not he or she is guaranteed a
minimum amount of compensation for such service, or is entitled to be
credited with the unsold newspapers or magazines turned back;

(5) Service performed by an individual in the employ of his or her son,
daughter, or spouse, and service performed by a child under the age of
twenty-one in the employ of his or her father or mother;

(6) Except as otherwise provided in this law, service performed in the
employ of a corporation, community chest, fund or foundation, organized
and operated exclusively for religious, charitable, scientific, literary,
or educational purposes, or for the prevention of cruelty to children or
animals, no part of the net earnings of which inures to the benefit of
any private shareholder or individual;

(7) Services with respect to which unemployment insurance is payable
under an unemployment insurance system established by an act of Congress;

(8) Service performed in the employ of a foreign government;

(9) Service performed in the employ of an instrumentality wholly owned by
a foreign government:

(a) If the service is of a character similar to that performed in foreign
countries by employees of the United States government or of an
instrumentality thereof; and

(b) If the division finds that the foreign government, with respect to
whose instrumentality exemption is claimed, grants an equivalent
exemption with respect to similar service performed in the foreign
country by employees of the United States government and of
instrumentalities thereof. The certification of the United States
Secretary of State to the United States Secretary of Treasury shall
constitute prima facie evidence of such equivalent exemption;

(10) Service covered by an arrangement between the division and the
agency charged with the administration of any other state or federal
unemployment insurance law pursuant to which all services performed by an
individual for an employing unit during the period covered by the
employing unit's approved election are deemed to be performed entirely
within the jurisdiction of such other state or federal agency;

(11) Service performed in any calendar quarter in the employ of a school,
college or university not otherwise excluded, if such service is
performed by a student who is enrolled and regularly attending classes at
such school, college, or university, and the remuneration for such
service does not exceed fifty dollars (exclusive of board, room, and
tuition);

(12) Service performed by an individual for a person as a licensed
insurance agent, a licensed insurance broker, or an insurance solicitor,
if all such service performed by such individual for such person is
performed for remuneration solely by way of commissions;

(13) Domestic service performed in the employ of a local college club or
of a local chapter of a college fraternity or sorority, except as
provided in subsection 13 of this section;

(14) Services performed after March 31, 1982, in programs authorized and
funded by the Comprehensive Employment and Training Act by participants
of such programs, except those programs with respect to which
unemployment insurance coverage is required by the Comprehensive
Employment and Training Act or regulations issued pursuant thereto;

(15) Service performed by an individual who is enrolled at a nonprofit or
public educational institution which normally maintains a regular faculty
and curriculum and normally has a regularly organized body of students in
attendance at the place where its educational activities are carried on,
as a student in a full-time program, taken for credit at such
institution, which combines academic instruction with work experience, if
such service is an integral part of such program, and such institution
has so certified to the employer; except, that this subdivision shall not
apply to service performed in a program established for or on behalf of
an employer or group of employers;

(16) Services performed by a licensed real estate salesperson or licensed
real estate broker if at least eighty percent of the remuneration,
whether or not paid in cash, for the services performed rather than to
the number of hours worked is directly related to sales performed
pursuant to a written contract between such individual and the person for
whom the services are performed and such contract provides that the
individual will not be treated as an employee with respect to such
services for federal tax purposes;

(17) Services performed as a direct seller who is engaged in the trade or
business of the delivering or distribution of newspapers or shopping
news, including any services directly related to such trade or business,
or services performed as a direct seller who is engaged in the trade or
business of selling, or soliciting the sale of, consumer products in the
home or otherwise than in, or affiliated with, a permanent, fixed retail
establishment, if eighty percent or more of the remuneration, whether or
not paid in cash, for the services performed rather than the number of
hours worked is directly related to sales performed pursuant to a written
contract between such direct seller and the person for whom the services
are performed, and such contract provides that the individual will not be
treated as an employee with respect to such services for federal tax
purposes;

(18) Services performed as a volunteer research subject who is paid on a
per study basis for scientific, medical or drug-related testing for any
organization other than one described in Section 501(c)(3) of the
Internal Revenue Code or any governmental entity.

13. The term "employment" shall include domestic service as defined in
subdivisions (2) and (13) of subsection 12 of this section performed
after December 31, 1977, if the employing unit for which such service is
performed paid cash wages of one thousand dollars or more for such
services in any calendar quarter after December 31, 1977.

14. The term "employment" shall include or exclude the entire service of
an individual for an employing unit during a pay period in which such
individual's services are not all excluded under the foregoing
provisions, on the following basis: if the services performed during
one-half or more of any pay period constitute employment as otherwise
defined in this law, all the services performed during such period shall
be deemed to be employment; but if the services performed during more
than one-half of any such pay period do not constitute employment as
otherwise defined in this law, then none of the services for such period
shall be deemed to be employment. (As used in this subsection, the term
"pay period" means a period of not more than thirty-one consecutive days
for which a payment of remuneration is ordinarily made to the individual
by the employing unit employing such individual.) This subsection shall
not be applicable with respect to service performed in a pay period where
any such service is excluded pursuant to subdivision (8) of subsection 12
of this section.

15. The term "employment" shall not include the services of a full-time
student who performed such services in the employ of an organized summer
camp for less than thirteen calendar weeks in such calendar year.

16. For the purpose of subsection 15 of this section, an individual shall
be treated as a full-time student for any period:

(1) During which the individual is enrolled as a full-time student at an
educational institution; or

(2) Which is between academic years or terms if:

(a) The individual was enrolled as a full-time student at an educational
institution for the immediately preceding academic year or term; and

(b) There is a reasonable assurance that the individual will be so
enrolled for the immediately succeeding academic year or term after the
period described in paragraph (a) of this subdivision.

17. For the purpose of subsection 15 of this section, an "organized
summer camp" shall mean a summer camp which:

(1) Did not operate for more than seven months in the calendar year and
did not operate for more than seven months in the preceding calendar
year; or

(2) Had average gross receipts for any six months in the preceding
calendar year which were not more than thirty-three and one-third percent
of its average gross receipts for the other six months in the preceding
calendar year.

18. The term "employment" shall not mean service performed by a
remodeling salesperson acting as an independent contractor; however, if
the federal Internal Revenue Service determines that a contractual
relationship between a direct provider and an individual acting as an
independent contractor pursuant to the provisions of this subsection is
in fact an employer-employee relationship for the purposes of federal
law, then that relationship shall be considered as an employer-employee
relationship for the purposes of this chapter. (L. 1951 p. 564 § 288.030,
A.L. 1957 p. 531 § 288.033, A.L. 1965 p. 420, A.L. 1972 S.B. 474, H.B.
1017, A.L. 1975 H.B. 42 & 441, A.L. 1977 H.B. 707, A.L. 1982 H.B. 1521,
A.L. 1984 H.B. 1251 & 1549, A.L. 1985 H.B. 373, A.L. 1988 H.B. 1485, A.L.
1989 H.B. 380 & 427, A.L. 1991 H.B. 422, et al., A.L. 1992 S.B. 626, A.L.
1997 H.B. 472, A.L. 1998 S.B. 922, A.L. 2004 H.B. 1268 & 1211)

Effective 1-1-05

(1976) "Employment" construed with regard to real estate salesmen and
insurance salesmen. Beal v. Industrial Commission (A.), 535 S.W.2d 450.

(1977) Flower arranging held to be "manufacturing" and not agricultural
labor even though employer grew the flowers. George F. Deutschmann, Inc.
v. Leiser (A.), 546 S.W.2d 560.

Notwithstanding the provisions of section 288.034, RSMo, in the
case of an individual who is the owner and operator of a motor vehicle
which is leased or contracted with driver to a for-hire common or
contract motor vehicle carrier operating within a commercial zone as
defined in section 390.020 or 390.041, or operating under a certificate
issued by the motor carrier and railroad safety division of the
department of economic development under the provisions of this chapter
or by the interstate commerce commission, such owner/operator shall not
be deemed to be an employee, provided, however, such individual owner and
operator shall be deemed to be in employment if the for-hire common or
contract vehicle carrier is an organization described in section
501(c)(3) of the Internal Revenue Code or any governmental entity. (L.
1985 H.B. 157 § 2, A.L. 1988 H.B. 1485)

Effective 3-1-88

*Transferred 1986; formerly 390.177

CROSS REFERENCE:

Division of motor carrier and railroad safety abolished, duties and
functions transferred to highways and transportation commission and
department of transportation, RSMo 226.008

1. "Wages" means all remuneration, payable or paid, for personal
services including commissions and bonuses and, except as provided in
subdivision (7) of this section, the cash value of all remuneration paid
in any medium other than cash. Gratuities, including tips received from
persons other than the employing unit, shall be considered wages only if
required to be reported as wages pursuant to the Federal Unemployment Tax
Act, 26 U.S.C. Sec. 3306, and shall be, for the purposes of this chapter,
treated as having been paid by the employing unit. Severance pay shall be
considered as wages to the extent required pursuant to the Federal
Unemployment Tax Act, 26 U.S.C. Section 3306(b). Vacation pay and holiday
pay shall be considered as wages for the week with respect to which it is
payable. The term "wages" shall not include:

(1) The amount of any payment made (including any amount paid by an
employing unit for insurance or annuities, or into a fund, to provide for
any such payment) to, or on behalf of, an individual under a plan or
system established by an employing unit which makes provision generally
for individuals performing services for it or for a class or classes of
such individuals, on account of:

(a) Sickness or accident disability, but in case of payments made to an
employee or any of the employee's dependents this paragraph shall exclude
from the term "wages" only payments which are received pursuant to a
workers' compensation law; or

(b) Medical and hospitalization expenses in connection with sickness or
accident disability; or

(c) Death;

(2) The amount of any payment on account of sickness or accident
disability, or medical or hospitalization expenses in connection with
sickness or accident disability, made by an employing unit to, or on
behalf of, an individual performing services for it after the expiration
of six calendar months following the last calendar month in which the
individual performed services for such employing unit;

(3) The amount of any payment made by an employing unit to, or on behalf
of, an individual performing services for it or his or her beneficiary:

(a) From or to a trust described in 26 U.S.C. 401(a) which is exempt from
tax pursuant to 26 U.S.C. 501(a) at the time of such payment unless such
payment is made to an employee of the trust as remuneration for services
rendered as such an employee and not as a beneficiary of the trust; or

(b) Under or to an annuity plan which, at the time of such payments,
meets the requirements of section 404(a)(2) of the Federal Internal
Revenue Code (26 U.S.C.A. Sec. 404);

(4) The amount of any payment made by an employing unit (without
deduction from the remuneration of the individual in employment) of the
tax imposed pursuant to section 3101 of the Federal Internal Revenue Code
(26 U.S.C.A. Sec. 3101) upon an individual with respect to remuneration
paid to an employee for domestic service in a private home or for
agricultural labor;

(5) Remuneration paid in any medium other than cash to an individual for
services not in the course of the employing unit's trade or business;

(6) Remuneration paid in the form of meals provided to an individual in
the service of an employing unit where such remuneration is furnished on
the employer's premises and at the employer's convenience, except that
remuneration in the form of meals that is considered wages and required
to be reported as wages pursuant to the Federal Unemployment Tax Act, 26
U.S.C. Sec. 3306 shall be reported as wages as required thereunder;

(7) For the purpose of determining wages paid for agricultural labor as
defined in paragraph (b) of subdivision (1) of subsection 12 of section
288.034 and for domestic service as defined in subsection 13 of section
288.034, only cash wages paid shall be considered;

(8) Beginning on October 1, 1996, any payment to, or on behalf of, an
employee or the employee's beneficiary under a cafeteria plan, if such
payment would not be treated as wages pursuant to the Federal
Unemployment Tax Act.

2. The increases or decreases to the state taxable wage base for the
remainder of calendar year 2004 shall be eight thousand dollars, and the
state taxable wage base in calendar year 2005, and each calendar year
thereafter, shall be determined by the provisions within this subsection.
On January 1, 2005, the state taxable wage base for calendar year 2005,
2006, and 2007 shall be eleven thousand dollars. The taxable wage base
for calendar year 2008, and each year thereafter, shall be twelve
thousand dollars. The state taxable wage base for each calendar year
thereafter shall be determined by the preceding September thirtieth
balance of the unemployment compensation trust fund, less any outstanding
federal Title XII advances received pursuant to section 288.330, or if
the fund is not utilizing moneys advanced by the federal government, then
less the principal, interest, and administrative expenses related to
credit instruments issued under section 288.330, or the principal,
interest, and administrative expenses related to financial agreements
under subdivision (17) of subsection 2 of section 288.330, or the
principal, interest, and administrative expenses related to a combination
of Title XII advances, credit instruments, and financial agreements. When
the September thirtieth unemployment compensation trust fund balance, or,
if the average balance, less any federal advances of the unemployment
compensation trust fund of the four preceding quarters (September
thirtieth, June thirtieth, March thirty-first, and December thirty-first
of the preceding calendar year) is less any outstanding federal Title XII
advances received pursuant to section 288.330, is:

(1) Less than, or equal to, three hundred fifty million dollars, then the
wage base shall increase by one thousand dollars; or

(2) Six hundred fifty million or more, then the state taxable wage base
for the subsequent calendar year shall be decreased by five hundred
dollars. In no event, however, shall the state taxable wage base increase
beyond twelve thousand dollars, or decrease to less than seven thousand
dollars. For calendar year 2009, the tax wage base shall be twelve
thousand five hundred dollars. For calendar year 2010 and each calendar
year thereafter, in no event shall the state taxable wage base increase
beyond thirteen thousand dollars, or decrease to less than seven thousand
dollars.

For any calendar year, the state taxable wage base shall not be reduced
to less than that part of the remuneration which is subject to a tax
under a federal law imposing a tax against which credit may be taken for
contributions required to be paid into a state unemployment compensation
trust fund. Nothing in this section shall be construed to prevent the
wage base from increasing or decreasing by increments of five hundred
dollars. (L. 1951 p. 564 § 288.030, A.L. 1957 p. 531 § 288.037, A.L. 1965
p. 420, A.L. 1972 S.B. 474, A.L. 1975 S.B. 325, A.L. 1977 H.B. 707, A.L.
1979 S.B. 477, A.L. 1984 H.B. 1251 & 1549, A.L. 1986 H.B. 1577, A.L. 1988
H.B. 1485, A.L. 1993 H.B. 502, A.L. 1994 S.B. 593, A.L. 1995 H.B. 300 &
95, A.L. 1996 H.B. 1368, A.L. 1997 H.B. 472, A.L. 2004 H.B. 1268 & 1211)

Effective 1-1-05

(1993) Federally mandated payments made pursuant to federal Worker
Adjustment and Retraining Notification Act (WARN) are not considered
termination or severance pay and are fully deductible from Missouri
unemployment benefits. Labor and Industrial Relations Commission v.
Division of Employment Security, 856 S.W.2d 376 (Mo. App. E.D.).

1. The term "employer" shall include any Indian tribe for which
service in employment as defined in section 288.034 is performed.

2. The term "employment" shall include service performed in the employ of
an Indian tribe, as defined in Section 3306(u) of the Federal
Unemployment Tax Act (FUTA), provided such service is excluded from
employment as defined in FUTA solely by reason of Section 3306(c)(7),
FUTA, and is not otherwise excluded from employment under this chapter.
For purposes of this section, the exclusions from employment in
subsection 9 of section 288.034 shall be applicable to services performed
in the employ of an Indian tribe.

3. Benefits based on service in employment defined in this section shall
be payable in the same amount, on the same terms, and subject to the same
conditions as benefits payable on the basis of other service subject to
this chapter. The provisions of subsection 3 of section 288.040
pertaining to services performed at an educational institution while in
the employ of an educational service agency shall apply to services
performed in an educational institution or educational service agency
wholly owned and operated by an Indian tribe or tribal unit.

4. (1) Indian tribes or tribal units, including subdivisions,
subsidiaries, or business enterprises wholly owned by such Indian tribes,
subject to this chapter shall pay contributions under the same terms and
conditions as all other subject employers, unless they elect to pay into
the state unemployment fund amounts equal to the amount of benefits
attributable to service in the employ of the Indian tribe. An Indian
tribe and all tribal units of such Indian tribe shall be jointly and
severally liable for any and all contributions, payments in lieu of
contributions, interest, penalties, and surcharges owed by the Indian
tribe and all tribal units of such Indian tribe.

(2) Indian tribes electing to make payments in lieu of contributions must
make such election in the same manner and under the same conditions as
provided in subsection 3 of section 288.090 pertaining to state and local
governments and nonprofit organizations subject to this chapter. Indian
tribes will determine if reimbursement for benefits paid will be elected
by the tribe as a whole, by individual tribal units, or by combinations
of individual tribal units. Termination of an Indian tribe's coverage
pursuant to subdivision (5) of this subsection shall terminate the
election of such Indian tribe and any tribal units of such Indian tribe
to make payments in lieu of contributions.

(3) Indian tribes or tribal units will be billed for the full amount of
benefits attributable to service in the employ of the Indian tribe or
tribal unit on the same schedule as other employing units that have
elected to make payments in lieu of contributions.

(4) Any Indian tribe or tribal unit that elects to become liable for
payments in lieu of contributions shall be required, prior to the
effective date of its election, to post with the division a surety bond
issued by a corporate surety authorized to do business in Missouri in an
amount equivalent to the contributions or payments in lieu of
contributions for which the Indian tribe or tribal unit was liable in the
last calendar year in which it accrued contributions or payments in lieu
of contributions, or one hundred thousand dollars, whichever amount is
the greater, to ensure prompt payment of contributions or payments in
lieu of contributions, interest, penalties, and surcharges for which the
Indian tribe or tribal unit may be, or becomes, jointly and severally
liable pursuant to this chapter.

(5) Failure of the Indian tribe or tribal unit to maintain the required
surety bond, including the posting of an additional surety bond or a
replacement surety bond within ninety days of being directed by the
division, will cause services performed for such Indian tribe to not be
treated as employment for purposes of subsection 2 of this section.

(6) The director may determine that any Indian tribe that loses coverage
under subdivision (5) of this subsection may have services performed for
such tribe again included as employment for purposes of subsection 2 of
this section if all contributions, payments in lieu of contributions,
penalties, surcharges, and interest have been paid. Upon reinstatement of
coverage under this subdivision, an Indian tribe or any tribal unit may
elect, in accordance with the provisions of this subsection, to make
payments in lieu of contributions.

(7) If an Indian tribe fails to maintain the required surety bond by
posting an additional surety bond or a replacement surety bond within
ninety days of being directed by the division, the director will
immediately notify the United States Internal Revenue Service and the
United States Department of Labor.

(8) Notices of surety bond deficiency to Indian tribes or their tribal
units shall include information that failure to post an additional surety
bond or a replacement surety bond within the prescribed time frame:

(a) Will cause the Indian tribe to be liable for taxes under FUTA;

(b) Will cause the Indian tribe to be excepted from the definition of
employer, as provided in subsection 1 of this section, and services in
the employ of the Indian tribe, as provided in subsection 2 of this
section, to be excepted from employment.

5. (1) Failure of the Indian tribe or tribal unit to make required
payments, including assessments of interest and penalty, within ninety
days of receipt of the bill will cause services performed for such Indian
tribe to not be treated as employment for purposes of subsection 2 of
this section.

(2) The director may determine that any Indian tribe that loses coverage
under subdivision (1) of this subsection may have services performed for
such tribe again included as employment for purposes of subsection 2 of
this section if all contributions, payments in lieu of contributions,
penalties, surcharges, and interest have been paid.

(3) If an Indian tribe fails to make payments required under this
section, including assessments of interest and penalty, within ninety
days of a final notice of delinquency, the director will immediately
notify the United States Internal Revenue Service and the United States
Department of Labor.

6. Notices of payment and reporting delinquency to Indian tribes or their
tribal units shall include information that failure to make full payment
within the prescribed time frame:

(1) Will cause the Indian tribe to be liable for taxes under FUTA;

(2) Will cause the Indian tribe to be excepted from the definition of
employer, as provided in subsection 1 of this section, and services in
the employ of the Indian tribe, as provided in subsection 2 of this
section, to be excepted from employment.

7. Extended benefits paid that are attributable to service in the employ
of an Indian tribe and not reimbursed by the federal government shall be
financed in their entirety by such Indian tribe. (L. 2003 S.B. 194 & 189)

Effective 5-8-03

With respect to initial claims filed during calendar years 2004
and 2005, the "maximum weekly benefit amount" means four percent of the
total wages paid to an eligible insured worker during that quarter of the
worker's base period in which the worker's wages were the highest, but
the maximum weekly benefit amount shall not exceed two hundred fifty
dollars in the calendar years 2004 and 2005. With respect to initial
claims filed during calendar years 2006 and 2007 the "maximum weekly
benefit amount" means three and three-fourths percent of the total wages
paid to an eligible insured worker during that quarter of the worker's
base period in which the worker's wages were the highest, but the maximum
weekly benefit amount shall not exceed two hundred seventy dollars in
calendar year 2006 and the maximum weekly benefit amount shall not exceed
two hundred eighty dollars in calendar year 2007. With respect to initial
claims filed during calendar year 2008 and each calendar year thereafter,
the "maximum weekly benefit amount" means four percent of the total wages
paid to an eligible insured worker during the average of the two highest
quarters of the worker's base period, but the maximum weekly benefit
amount shall not exceed three hundred dollars in calendar year 2008,
three hundred ten dollars in calendar year 2009, three hundred twenty
dollars in calendar year 2010, and each calendar year thereafter. If such
benefit amount is not a multiple of one dollar, such amount shall be
reduced to the nearest lower full dollar amount. (L. 1951 p. 564 §
288.030, A.L. 1957 p. 531 § 288.039, A.L. 1961 p. 430, A.L. 1965 p. 433,
A.L. 1967 p. 394, A.L. 1972 H.B. 1017, A.L. 1975 S.B. 325, A.L. 1979 S.B.
477, A.L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1993 H.B. 502,
A.L. 1994 S.B. 559, A.L. 1997 H.B. 472, A.L. 1999 H.B. 162 merged with
S.B. 32, A.L. 2004 H.B. 1268 & 1211)

Effective 1-1-05

1. A claimant who is unemployed and has been determined to be an
insured worker shall be eligible for benefits for any week only if the
deputy finds that:

(1) The claimant has registered for work at and thereafter has continued
to report at an employment office in accordance with such regulations as
the division may prescribe;

(2) The claimant is able to work and is available for work. No person
shall be deemed available for work unless such person has been and is
actively and earnestly seeking work. Upon the filing of an initial or
renewed claim, and prior to the filing of each weekly claim thereafter,
the deputy shall notify each claimant of the number of work search
contacts required to constitute an active search for work. No person
shall be considered not available for work, pursuant to this subdivision,
solely because he or she is a substitute teacher or is on jury duty. A
claimant shall not be determined to be ineligible pursuant to this
subdivision because of not actively and earnestly seeking work if:

(a) The claimant is participating in training approved pursuant to
Section 236 of the Trade Act of 1974, as amended, (19 U.S.C.A. Sec. 2296,
as amended);

(b) The claimant is temporarily unemployed through no fault of his or her
own and has a definite recall date within eight weeks of his or her first
day of unemployment; however, upon application of the employer
responsible for the claimant's unemployment, such eight-week period may
be extended not to exceed a total of sixteen weeks at the discretion of
the director;

(3) The claimant has reported in person to an office of the division as
directed by the deputy, but at least once every four weeks, except that a
claimant shall be exempted from the reporting requirement of this
subdivision if:

(a) The claimant is claiming benefits in accordance with division
regulations dealing with partial or temporary total unemployment; or

(b) The claimant is temporarily unemployed through no fault of his or her
own and has a definite recall date within eight weeks of his or her first
day of unemployment; or

(c) The claimant resides in a county with an unemployment rate, as
published by the division, of ten percent or more and in which the county
seat is more than forty miles from the nearest division office;

(d) The director of the division of employment security has determined
that the claimant belongs to a group or class of workers whose
opportunities for reemployment will not be enhanced by reporting in
person, or is prevented from reporting due to emergency conditions that
limit access by the general public to an office that serves the area
where the claimant resides, but only during the time such circumstances
exist.

Ineligibility pursuant to this subdivision shall begin on the first day
of the week which the claimant was scheduled to claim and shall end on
the last day of the week preceding the week during which the claimant
does report in person to the division's office;

(4) Prior to the first week of a period of total or partial unemployment
for which the claimant claims benefits he or she has been totally or
partially unemployed for a waiting period of one week. No more than one
waiting week will be required in any benefit year. During calendar year
2008 and each calendar year thereafter, the one-week waiting period shall
become compensable once his or her remaining balance on the claim is
equal to or less than the compensable amount for the waiting period. No
week shall be counted as a week of total or partial unemployment for the
purposes of this subsection unless it occurs within the benefit year
which includes the week with respect to which the claimant claims
benefits;

(5) The claimant has made a claim for benefits;

(6) The claimant is participating in reemployment services, such as job
search assistance services, as directed by the deputy if the claimant has
been determined to be likely to exhaust regular benefits and to need
reemployment services pursuant to a profiling system established by the
division, unless the deputy determines that:

(a) The individual has completed such reemployment services; or

(b) There is justifiable cause for the claimant's failure to participate
in such reemployment services.

2. A claimant shall be ineligible for waiting week credit or benefits for
any week for which the deputy finds he or she is or has been suspended by
his or her most recent employer for misconduct connected with his or her
work. Suspensions of four weeks or more shall be treated as discharges.

3. (1) Benefits based on "service in employment", defined in subsections
7 and 8 of section 288.034, shall be payable in the same amount, on the
same terms and subject to the same conditions as compensation payable on
the basis of other service subject to this law; except that:

(a) With respect to service performed in an instructional, research, or
principal administrative capacity for an educational institution,
benefits shall not be paid based on such services for any week of
unemployment commencing during the period between two successive academic
years or terms, or during a similar period between two regular but not
successive terms, or during a period of paid sabbatical leave provided
for in the individual's contract, to any individual if such individual
performs such services in the first of such academic years (or terms) and
if there is a contract or a reasonable assurance that such individual
will perform services in any such capacity for any educational
institution in the second of such academic years or terms;

(b) With respect to services performed in any capacity (other than
instructional, research, or principal administrative capacity) for an
educational institution, benefits shall not be paid on the basis of such
services to any individual for any week which commences during a period
between two successive academic years or terms if such individual
performs such services in the first of such academic years or terms and
there is a contract or a reasonable assurance that such individual will
perform such services in the second of such academic years or terms;

(c) With respect to services described in paragraphs (a) and (b) of this
subdivision, benefits shall not be paid on the basis of such services to
any individual for any week which commences during an established and
customary vacation period or holiday recess if such individual performed
such services in the period immediately before such vacation period or
holiday recess, and there is reasonable assurance that such individual
will perform such services immediately following such vacation period or
holiday recess;

(d) With respect to services described in paragraphs (a) and (b) of this
subdivision, benefits payable on the basis of services in any such
capacity shall be denied as specified in paragraphs (a), (b), and (c) of
this subdivision to any individual who performed such services at an
educational institution while in the employ of an educational service
agency, and for this purpose the term "educational service agency" means
a governmental agency or governmental entity which is established and
operated exclusively for the purpose of providing such services to one or
more educational institutions.

(2) If compensation is denied for any week pursuant to paragraph (b) or
(d) of subdivision (1) of this subsection, to any individual performing
services at an educational institution in any capacity (other than
instructional, research or principal administrative capacity), and such
individual was not offered an opportunity to perform such services for
the second of such academic years or terms, such individual shall be
entitled to a retroactive payment of the compensation for each week for
which the individual filed a timely claim for compensation and for which
compensation was denied solely by reason of paragraph (b) or (d) of
subdivision (1) of this subsection.

4. (1) A claimant shall be ineligible for waiting week credit, benefits
or shared work benefits for any week for which he or she is receiving or
has received remuneration exceeding his or her weekly benefit amount or
shared work benefit amount in the form of:

(a) Compensation for temporary partial disability pursuant to the
workers' compensation law of any state or pursuant to a similar law of
the United States;

(b) A governmental or other pension, retirement or retired pay, annuity,
or other similar periodic payment which is based on the previous work of
such claimant to the extent that such payment is provided from funds
provided by a base period or chargeable employer pursuant to a plan
maintained or contributed to by such employer; but, except for such
payments made pursuant to the Social Security Act or the Railroad
Retirement Act of 1974 (or the corresponding provisions of prior law),
the provisions of this paragraph shall not apply if the services
performed for such employer by the claimant after the beginning of the
base period (or remuneration for such services) do not affect eligibility
for or increase the amount of such pension, retirement or retired pay,
annuity or similar payment.

(2) If the remuneration referred to in this subsection is less than the
benefits which would otherwise be due, the claimant shall be entitled to
receive for such week, if otherwise eligible, benefits reduced by the
amount of such remuneration, and, if such benefit is not a multiple of
one dollar, such amount shall be lowered to the next multiple of one
dollar.

(3) Notwithstanding the provisions of subdivisions (1) and (2) of this
subsection, if a claimant has contributed in any way to the Social
Security Act or the Railroad Retirement Act of 1974, or the corresponding
provisions of prior law, no part of the payments received pursuant to
such federal law shall be deductible from the amount of benefits received
pursuant to this chapter.

5. A claimant shall be ineligible for waiting week credit or benefits for
any week for which or a part of which he or she has received or is
seeking unemployment benefits pursuant to an unemployment insurance law
of another state or the United States; provided, that if it be finally
determined that the claimant is not entitled to such unemployment
benefits, such ineligibility shall not apply.

6. (1) A claimant shall be ineligible for waiting week credit or benefits
for any week for which the deputy finds that such claimant's total or
partial unemployment is due to a stoppage of work which exists because of
a labor dispute in the factory, establishment or other premises in which
such claimant is or was last employed. In the event the claimant secures
other employment from which he or she is separated during the existence
of the labor dispute, the claimant must have obtained bona fide
employment as a permanent employee for at least the major part of each of
two weeks in such subsequent employment to terminate his or her
ineligibility. If, in any case, separate branches of work which are
commonly conducted as separate businesses at separate premises are
conducted in separate departments of the same premises, each such
department shall for the purposes of this subsection be deemed to be a
separate factory, establishment or other premises. This subsection shall
not apply if it is shown to the satisfaction of the deputy that:

(a) The claimant is not participating in or financing or directly
interested in the labor dispute which caused the stoppage of work; and

(b) The claimant does not belong to a grade or class of workers of which,
immediately preceding the commencement of the stoppage, there were
members employed at the premises at which the stoppage occurs, any of
whom are participating in or financing or directly interested in the
dispute.

(2) "Stoppage of work" as used in this subsection means a substantial
diminution of the activities, production or services at the
establishment, plant, factory or premises of the employing unit. This
definition shall not apply to a strike where the employees in the
bargaining unit who initiated the strike are participating in the strike.
Such employees shall not be eligible for waiting week credit or benefits
during the period when the strike is in effect, regardless of diminution,
unless the employer has been found guilty of an unfair labor practice by
the National Labor Relations Board or a federal court of law for an act
or actions preceding or during the strike.

7. On or after January 1, 1978, benefits shall not be paid to any
individual on the basis of any services, substantially all of which
consist of participating in sports or athletic events or training or
preparing to so participate, for any week which commences during the
period between two successive sport seasons (or similar periods) if such
individual performed such services in the first of such seasons (or
similar periods) and there is a reasonable assurance that such individual
will perform such services in the later of such seasons (or similar
periods).

8. Benefits shall not be payable on the basis of services performed by an
alien, unless such alien is an individual who was lawfully admitted for
permanent residence at the time such services were performed, was
lawfully present for purposes of performing such services, or was
permanently residing in the United States under color of law at the time
such services were performed (including an alien who was lawfully present
in the United States as a result of the application of the provisions of
Section 212(d)(5) of the Immigration and Nationality Act).

(1) Any data or information required of individuals applying for benefits
to determine whether benefits are not payable to them because of their
alien status shall be uniformly required from all applicants for benefits.

(2) In the case of an individual whose application for benefits would
otherwise be approved, no determination that benefits to such individual
are not payable because of such individual's alien status shall be made
except upon a preponderance of the evidence. (L. 1951 p. 564, A.L. 1957
p. 531, A.L. 1965 p. 420, A.L. 1967 p. 395, A.L. 1969 S.B. 109, A.L. 1972
S.B. 474, H.B. 1017, A.L. 1975 S.B. 358, A.L. 1977 H.B. 707, A.L. 1978
H.B. 1824, A.L. 1982 H.B. 1521, A.L. 1984 H.B. 1251 & 1549, A.L. 1987
S.B. 153, A.L. 1988 H.B. 1485, A.L. 1991 H.B. 422, et al., A.L. 1993 H.B.
502, A.L. 1995 H.B. 300 & 95, A.L. 1997 H.B. 472, A.L. 1999 H.B. 162
merged with S.B. 32, A.L. 2004 H.B. 1268 & 1211)

Effective 1-1-05

(1972) Where employees were available for work and their failure to work
was solely because of decision of employer to annually shut down plant
for maintenance, employees were available for work within the meaning of
the statute at their old and customary jobs, and the fact that they
intended to return to those jobs did not disqualify them from the
benefits sought. Western Electric Company v. Industrial Commission (A.),
489 S.W.2d 475

(1973) Work stoppage resulting from a lockout arising from a disagreement
in matters subject to collective bargaining is a labor dispute entailing
disqualification from unemployment benefits. Adams v. Industrial
Commission (Mo.), 490 S.W.2d 77.

(1974) For discussion of "substantial stoppage of work" see Tri-State
Motor Transit Co. v. Industrial Com'n, D. of E.S. (A.), 509 S.W.2d 217.

(1975) College student who limits his availability for work to times that
do not conflict with full-time college attendance is not available for
work within meaning of this section. Golden v. Industrial Commission,
Division of Employment Security (A.), 524 S.W.2d 34.

(1977) Where credit union business was being conducted outside of picket
lines of struck company, credit union employees who did not report for
work at temporary location were ineligible for unemployment benefits as
not actively seeking work and were not available for work. Weber v. Labor
and Industrial Relations Commission (A.), 557 S.W.2d 669.

(1981) Payment made to retired employee from profit sharing plan which
vested ownership interest irrevocably in employees from year to year
during course of employment and entitled employees to distribution
whenever they terminated their employment for any reason was neither a
pension nor a termination allowance. First Bank of Commerce v. Labor &
Industrial Relations Commission (A.), 612 S.W.2d 3

(1984) Claimant, although not available for work the entire week because
of the illness and death of her mother, was nevertheless "available for
work" as required by this section. Mo. Division of Employment Security v.
Jones (Mo. App. E.D.), 679 S.W.2d 413.

Individuals whose services are not defined as employment
pursuant to subsection 8 of section 288.034 or whose services are
excluded from the term "employment" in subdivision (1) or (2) of
subsection 9 of section 288.034 shall be provided a written notice by the
employing unit that wages earned by the individual for services performed
for this employing unit will not be used to determine insured worker
status for unemployment benefits. Such notice shall be provided to each
individual:

(1) At the time of initial employment, for all initial employments
occurring on or after August 28, 1999;

(2) Upon the change in status of the employing unit's liability pursuant
to this chapter;

(3) For all individuals employed by such employing unit as of August 28,
1999, within thirty days of August 28, 1999. (L. 1999 H.B. 162 merged
with S.B. 32)

1. If a claimant is at work with a detectible amount of alcohol
or a controlled substance as defined in section 195.010, RSMo, in the
claimant's system, in violation of the employer's alcohol and controlled
substance workplace policy, the claimant shall have committed misconduct
connected with the claimant's work.

2. For carboxy-tetrahydrocannabinol, a chemical test result of fifty
nannograms per milliliter or more shall be considered a detectible
amount. For alcohol, a blood alcohol content of eight-hundredths of one
percent or more by weight of alcohol in the claimant's blood shall be
considered a detectible amount.

3. If the test is conducted by a laboratory certified by the United
States Department of Transportation, the test results and the
laboratory's trial packet shall be included in the administrative record
and considered as evidence.

4. For this section to be applicable, the claimant must have previously
been notified of the employer's alcohol and controlled substance
workplace policy by conspicuously posting the policy in the workplace, by
including the policy in a written personnel policy or handbook, or by
statement of such policy in a collective bargaining agreement governing
employment of the employee. The policy must state that a positive test
result shall be deemed misconduct and may result in suspension or
termination of employment.

5. For this section to be applicable, testing shall be conducted only if
sufficient cause exists to suspect alcohol or controlled substance use by
the claimant. If sufficient cause exists to suspect prior alcohol or
controlled substance use by the claimant, or the employer's policy
clearly states that there will be random testing, then testing of the
claimant may be conducted randomly.

6. Notwithstanding any provision of this chapter to the contrary, any
claimant found to be in violation of this section shall be subject to the
cancellation of all or part of the claimants wage credits as provided by
subdivision (2) of subsection 2 of section 288.050.

7. The application of the alcohol and controlled substance testing
provisions of this section shall not apply in the event that the claimant
is subject to the provisions of any applicable collective bargaining
agreement, which contains methods for alcohol or controlled substance
testing. Nothing in this chapter is intended to authorize any employer to
test any applicant or employee for alcohol or drugs in any manner
inconsistent with Missouri or United States constitution, law, statute or
regulation, including those imposed by the Americans with Disabilities
Act and the National Labor Relations Act.

8. All specimen collection and testing for drugs and alcohol under this
chapter shall be performed in accordance with the procedures provided for
by the United States Department of Transportation rules for workplace
drug and alcohol testing compiled at 49 C.F.R., Part 40. Any employer
that performs drug testing or specimen collection shall use
chain-of-custody procedures established by regulations of the United
States Department of Transportation. "Specimen" means tissue, fluid, or a
product of the human body capable of revealing the presence of alcohol or
drugs or their metabolites. "Chain of custody" refers to the methodology
of tracking specified materials or substances for the purpose of
maintaining control and accountability from initial collection to final
disposition for all such materials or substances, and providing for
accountability at each stage in handling, testing, and storing specimens
and reporting test results.

9. For this section to be applicable, the employee may request that a
confirmation test on the specimen be conducted. "Confirmation test" means
a second analytical procedure used to identify the presence of a specific
drug or alcohol or metabolite in a specimen, which test must be different
in scientific principle from that of the initial test procedure and must
be capable of providing requisite specificity, sensitivity and
quantitative accuracy. In the event that a confirmation test is
requested, such shall be obtained from a separate, unrelated certified
laboratory and shall be at the employee's expense only if said test
confirms results as specified in subsection 2 of this section.

10. Use of a controlled substance as defined under section 195.010, RSMo,
under and in conformity with the lawful order of a healthcare
practitioner, shall not be deemed to be misconduct connected with work
for the purposes of this section.

11. This section shall have no effect on employers who do not avail
themselves of the requirements and regulations for alcohol and controlled
drug testing determinations that are required to affirm misconduct
connected with work findings.

12. Any employer that initiates an alcohol and drug testing policy after
January 1, 2005, shall ensure that at least sixty days elapse between a
general one-time notice to all employees that an alcohol and drug testing
workplace policy is being implemented and the effective date of the
program.

13. (1) In applying provisions of this chapter, it is the intent of the
legislature to reject and abrogate previous case law interpretations of
"misconduct connected with work" requiring a finding of evidence of
impairment of work performance, including, but not limited to, the
holdings contained in Baldor Electric Company v. Raylene Reasoner and
Missouri Division of Employment Security, 66 S.W.3d 130 (Mo.App. E.D.
2001).

(2) In determining whether or not misconduct connected with work has
occurred, neither the state, any agency of the state, nor any court of
the state of Missouri shall require a finding of evidence of impairment
of work performance.

14. Notwithstanding any provision of this chapter to the contrary, any
claimant found to be in violation of this section shall be subject to the
cancellation of all or part of the claimants wage credits as provided by
subdivision (2) of subsection 2 of section 288.050. (L. 2004 H.B. 1268 &
1211)

Effective 1-1-05

1. Notwithstanding the other provisions of this law, a claimant
shall be disqualified for waiting week credit or benefits until after the
claimant has earned wages for work insured pursuant to the unemployment
compensation laws of any state equal to ten times the claimant's weekly
benefit amount if the deputy finds:

(1) That the claimant has left work voluntarily without good cause
attributable to such work or to the claimant's employer. A temporary
employee of a temporary help firm will be deemed to have voluntarily quit
employment if the employee does not contact the temporary help firm for
reassignment prior to filing for benefits. Failure to contact the
temporary help firm will not be deemed a voluntary quit unless the
claimant has been advised of the obligation to contact the firm upon
completion of assignments and that unemployment benefits may be denied
for failure to do so. The claimant shall not be disqualified:

(a) If the deputy finds the claimant quit such work for the purpose of
accepting a more remunerative job which the claimant did accept and earn
some wages therein;

(b) If the claimant quit temporary work to return to such claimant's
regular employer; or

(c) If the deputy finds the individual quit work, which would have been
determined not suitable in accordance with paragraphs (a) and (b) of
subdivision (3) of this subsection, within twenty-eight calendar days of
the first day worked;

(d) As to initial claims filed after December 31, 1988, if the claimant
presents evidence supported by competent medical proof that she was
forced to leave her work because of pregnancy, notified her employer of
such necessity as soon as practical under the circumstances, and returned
to that employer and offered her services to that employer as soon as she
was physically able to return to work, as certified by a licensed and
practicing physician, but in no event later than ninety days after the
termination of the pregnancy. An employee shall have been employed for at
least one year with the same employer before she may be provided benefits
pursuant to the provisions of this paragraph;

(2) That the claimant has retired pursuant to the terms of a labor
agreement between the claimant's employer and a union duly elected by the
employees as their official representative or in accordance with an
established policy of the claimant's employer; or

(3) That the claimant failed without good cause either to apply for
available suitable work when so directed by the deputy, or to accept
suitable work when offered the claimant, either through the division or
directly by an employer by whom the individual was formerly employed, or
to return to the individual's customary self-employment, if any, when so
directed by the deputy. An offer of work shall be rebuttably presumed if
an employer notifies the claimant in writing of such offer by sending an
acknowledgment via any form of certified mail issued by the United States
Postal Service stating such offer to the claimant at the claimant's last
known address. Nothing in this subdivision shall be construed to limit
the means by which the deputy may establish that the claimant has or has
not been sufficiently notified of available work.

(a) In determining whether or not any work is suitable for an individual,
the division shall consider, among other factors and in addition to those
enumerated in paragraph (b) of this subdivision, the degree of risk
involved to the individual's health, safety and morals, the individual's
physical fitness and prior training, the individual's experience and
prior earnings, the individual's length of unemployment, the individual's
prospects for securing work in the individual's customary occupation, the
distance of available work from the individual's residence and the
individual's prospect of obtaining local work; except that, if an
individual has moved from the locality in which the individual actually
resided when such individual was last employed to a place where there is
less probability of the individual's employment at such individual's
usual type of work and which is more distant from or otherwise less
accessible to the community in which the individual was last employed,
work offered by the individual's most recent employer if similar to that
which such individual performed in such individual's last employment and
at wages, hours, and working conditions which are substantially similar
to those prevailing for similar work in such community, or any work which
the individual is capable of performing at the wages prevailing for such
work in the locality to which the individual has moved, if not hazardous
to such individual's health, safety or morals, shall be deemed suitable
for the individual;

(b) Notwithstanding any other provisions of this law, no work shall be
deemed suitable and benefits shall not be denied pursuant to this law to
any otherwise eligible individual for refusing to accept new work under
any of the following conditions:

a. If the position offered is vacant due directly to a strike, lockout,
or other labor dispute;

b. If the wages, hours, or other conditions of the work offered are
substantially less favorable to the individual than those prevailing for
similar work in the locality;

c. If as a condition of being employed the individual would be required
to join a company union or to resign from or refrain from joining any
bona fide labor organization.

2. If a deputy finds that a claimant has been discharged for misconduct
connected with the claimant's work, such claimant shall be disqualified
for waiting week credit and benefits, and no benefits shall be paid nor
shall the cost of any benefits be charged against any employer for any
period of employment within the base period until the claimant has earned
wages for work insured under the unemployment laws of this state or any
other state as prescribed in this section. In addition to the
disqualification for benefits pursuant to this provision the division may
in the more aggravated cases of misconduct, cancel all or any part of the
individual's wage credits, which were established through the
individual's employment by the employer who discharged such individual,
according to the seriousness of the misconduct. A disqualification
provided for pursuant to this subsection shall not apply to any week
which occurs after the claimant has earned wages for work insured
pursuant to the unemployment compensation laws of any state in an amount
equal to six times the claimant's weekly benefit amount.

3. Absenteeism or tardiness may constitute misconduct regardless of
whether the last incident alone constitutes misconduct. In determining
whether the degree of absenteeism or tardiness constitutes a pattern for
which misconduct may be found, the division shall consider whether the
discharge was the result of a violation of the employer's attendance
policy, provided the employee had received knowledge of such policy prior
to the occurrence of any absence or tardy upon which the discharge is
based.

4. Notwithstanding the provisions of subsection 1 of this section, a
claimant may not be determined to be disqualified for benefits because
the claimant is in training approved pursuant to Section 236 of the Trade
Act of 1974, as amended, (19 U.S.C.A. Sec. 2296, as amended), or because
the claimant left work which was not "suitable employment" to enter such
training. For the purposes of this subsection "suitable employment"
means, with respect to a worker, work of a substantially equal or higher
skill level than the worker's past adversely affected employment, and
wages for such work at not less than eighty percent of the worker's
average weekly wage as determined for the purposes of the Trade Act of
1974. (L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1975 S.B. 325, A.L. 1979
S.B. 477, A.L. 1982 H.B. 1521, A.L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B.
1485, A.L. 1996 H.B. 1368, A.L. 1997 H.B. 472, A.L. 2004 H.B. 1268 & 1211)

Effective 1-1-05

(1954) Where substantial evidence supported finding that truck driver was
discharged for drinking while on duty in violation of employer's rule and
union contract, his disqualification for benefits was proper. Ritch v.
Industrial Comm. (A.), 271 S.W.2d 791.

(1958) Offer of employment by former employer must be communicated to
claimant so that where former employee who moved to new address and so
did not receive letter offering him work would not be disqualified for
failing to accept such work. ACF Industries v. Industrial Comm. (A.), 309
S.W.2d 676. Overruled (Mo.), 320 S.W.2d 484 (1959) where it was held that
since claimant's own neglect or voluntary action prevented communication
of offer and effected a breach of his contract, he was ineligible for
benefits.

(1959) Word "attributable" as used in the statute as to the cause of
leaving work requires a causal connection between the leaving and the
work of claimant. Bussmann Mfg. Co. v. Industrial Comm. of Mo., 327
S.W.2d 487.

(1960) Claimant who left her work with appellant solely because of
pregnancy, and on being ready to return to work approximately two and
one-half months after baby's birth, was told there was no work available,
was not entitled to unemployment compensation as she had left work
voluntarily without good cause attributable to her or to her employer.
Bussmann Mfg. Co. v. Industrial Commission (A.), 335 S.W.2d 456.

(1960) Where a moving picture projectionist acted as a substitute for the
regular projectionist and worked one day a week for several months and
finally ceased working because the regular projectionist decided to work
full time, the substitute was deemed to have voluntarily left his
employment without good cause attributable to his work or employer since
the employer had nothing to do with the arrangement between the regular
projectionist and the substitute. Kilgore v Industrial Commission (A.),
337 S.W.2d 91.

(1964) Where claimant, who was granted year's leave of absence due to
pregnancy and was at first denied permission to return to work but was
later allowed to return to work prior to expiration of leave, filed claim
for benefits after having made five applications for work with other
employers, commission's decision disqualifying claimant was proper. Neely
v. Industrial Comm. of Mo., Div. of Emp. Sec. (A.), 379 S.W.2d 201.

(1968) Held lack of cordiality of supervisor not good cause for quitting
employment. Citizens Bank of Shelbyville v. Industrial Commission (A.),
428 S.W.2d 895.

(1973) Even though claimant received compensation at the approximate rate
of $3.54 per hour at the time of her termination, her refusal to accept
work at anything less than $3.23 per hour when offered $2.50 per hour
justified the determination that she was ineligible for unemployment
benefits on the grounds she was unavailable for work. Blackman v.
Industrial Commission, Div. of Emp. Sec. (A.), 491 S.W.2d 18.

(1976) Termination of employee for refusal to shave beard held not
termination because of misconduct connected with work so as to disqualify
employee from waiting week credit or benefits as provided in this
section, where evidence was that employee had been assured by his
immediate supervisor that employer's rule against beards did not apply to
him, that employee had worn beard without question of a rule violation
for over a year while receiving satisfactory ratings and a wage increase,
and that employee had not acted in wanton or willful disregard of his
employer's interest. Laswell v. Industrial Com'n. of Missouri, etc.
(A.),534 S.W.2d 613.

(1977) Refusal to accept transfer to another job with forty-four percent
reduction in pay would not disqualify claimant for unemployment benefits.
Armco Steel Corp. v. Labor and Indus. Relations Commission (A.), 553
S.W.2d 506.

(1978) Held employee who made fraudulent claims for insurance benefits on
divorced wife committed action which constituted "misconduct connected
with work" and disqualified him for unemployment compensation. Sain v.
Labor and Industrial Relations Commission (A.), 564 S.W.2d 59.

(1984) Profane language of employer in criticizing employee did not
constitute "good cause" for employee to leave his employment,
particularly when employee was not called any profane names. Backer's
Potato Chip v. Labor and Industrial Relations (Mo. App), 679 S.W.2d 909.

(1985) Claimant who voluntarily left her employment due to pregnancy was
not entitled to unemployment compensation benefits. Wimberly v. Labor and
Industrial Relations Commission (Mo. banc), 688 S.W.2d 344.

(1987) This section has been held consistent with Federal law. Wimberly
v. Labor and Industrial Relations Commission of Missouri, 107 S.Ct. 821.

(1987) This statute represents a neutral policy toward the fundamental
right to bear children and decision to deny unemployment compensation to
women who quit job to have a child pursuant to this statute is lawful.
Sokol v. Smith, 671 F.Supp. 1243 (W.D. Mo.).

1. For the purposes of this section, "temporary help firm" means
a firm that hires its own employees and assigns them to clients to
support or supplement the client's workforce in work situations such as
employee absences, temporary skill shortages, seasonal workloads, and
special assignments and projects. "Temporary employee" means an employee
assigned to work for the clients of a temporary help firm.

2. A temporary employee of a temporary help firm will be deemed to have
voluntarily quit employment if the employee does not contact the
temporary help firm for reassignment prior to filing for benefits.
Failure to contact the temporary help firm will not be deemed a voluntary
quit unless the claimant has been advised of the obligation to contact
the firm upon completion of assignments and that unemployment benefits
may be denied for failure to do so. (L. 2004 S.B. 966 § 288.401)

1. Notwithstanding any other provision of this chapter, an
unemployed claimant otherwise eligible for benefits shall not become
ineligible for benefits because of his enrollment in and satisfactory
pursuit of a retraining course of instruction which the director has
approved for the individual.

2. An unemployed individual who files a claim for benefits may apply to
the division for a determination of potential eligibility for benefits
during a period of retraining or with respect to a claimant who has not
applied for such determination, if the director finds the circumstances
under subdivision (1) of subsection 3 of this section to exist, then the
director shall make a complete determination under subsection 3 of this
section, and where potential eligibility is determined, the director
shall require the claimant to take a retraining course of instruction to
be eligible for benefit payments.

3. A determination of potential eligibility for benefits under this
section and chapter shall be issued to an unemployed claimant if the
director finds that:

(1) Reasonable employment opportunities for which the unemployed claimant
is fitted by training and experience do not exist or have substantially
diminished in the labor market area in this state in which he is claiming
benefits;

(2) The retraining course of instruction relates to an occupation or
skill for which there are, or are expected to be in the immediate future,
reasonable employment opportunities in any labor market area in this
state in which the claimant agrees to seek work;

(3) The retraining course of instruction is one prescribed by the
director;

(4) The individual has the required qualifications and aptitudes to
complete the course successfully and profit therefrom; and

(5) Upon completion of his retraining course of instruction the
individual should be qualified to use the skills acquired under labor
organization rules where applicable to such skills.

4. Notwithstanding the provisions of subdivision (2) of section 288.040,
an unemployed claimant who is able to work is eligible to receive
benefits under this section and chapter, with respect to any week during
a period of retraining only if the director finds that:

(1) He has been determined potentially eligible under subsection 3 of
this section; and

(2) He submits with each claim a written certification executed by a
responsible person connected with the retraining program certifying that
he was enrolled in and satisfactorily pursuing the retraining course of
instruction.

5. If an individual fails to submit for any week during a period of
retraining the certification required by subsection 4 of this section, he
shall be ineligible to receive any benefits for that week. This
subsection shall not render a claimant ineligible for benefits for any
week during a period of retraining if on or before Monday of that week he
notifies the division that his retraining course of instruction has been
or is being discontinued or terminated prior to that week.

6. An unemployed claimant otherwise eligible for benefits under this
section and chapter shall not be disqualified for refusing suitable
employment offered to him, or failing to apply for suitable employment
when notified by an employment office, or for leaving his most recent
temporary work, accepted during his retraining, if the acceptance of or
applying for suitable employment or continuing such work would require
him to terminate his retraining course of instruction.

7. Notwithstanding any other provision of this section, no payment of
benefits shall be made to any individual for any week or part of any week
with respect to which he is entitled to receive training benefits as a
result of participation by this state pursuant to the provision of any
federal law providing for the payment of such benefits unless required by
such federal law.

8. Words and phrases used in this section have the meanings ascribed to
them in this chapter.

9. Notwithstanding any other provision of this section, the director may
determine upon application of a claimant who is unemployed due to a
permanent mass layoff, that such claimant is eligible for training, and
such claimant shall be eligible to receive benefits under this section
and chapter if he meets the requirements of subdivision (2) of subsection
4 of this section and is otherwise eligible for benefits. (L. 1961 p. 433
§§ 1 to 8, A.L. 1975 S.B. 270, A.L. 1988 H.B. 1485)

Effective 3-1-88

1. All benefits shall be paid through employment offices in
accordance with such regulations as the division may prescribe.

2. Each eligible insured worker who is totally unemployed in any week
shall be paid for such week a sum equal to his or her weekly benefit
amount.

3. Each eligible insured worker who is partially unemployed in any week
shall be paid for such week a partial benefit. Such partial benefit shall
be an amount equal to the difference between his or her weekly benefit
amount and that part of his or her wages for such week in excess of
twenty dollars, and, if such partial benefit amount is not a multiple of
one dollar, such amount shall be reduced to the nearest lower full dollar
amount. For calendar year 2007 and each year thereafter, such partial
benefit shall be an amount equal to the difference between his or her
weekly benefit amount and that part of his or her wages for such week in
excess of twenty dollars or twenty percent of his or her weekly benefit
amount, whichever is greater, and, if such partial benefit amount is not
a multiple of one dollar, such amount shall be reduced to the nearest
lower full dollar amount. Termination pay, severance pay or pay received
by an eligible insured worker who is a member of the organized militia
for training or duty authorized by section 502(a)(1) of Title 32, United
States Code, shall not be considered wages for the purpose of this
subsection.

4. The division shall compute the wage credits for each individual by
crediting him or her with the wages paid to him or her for insured work
during each quarter of his or her base period or twenty-six times his or
her weekly benefit amount, whichever is the lesser. In addition, if a
claimant receives wages in the form of termination pay or severance pay
and such payment appears in a base period established by the filing of an
initial claim, the claimant may, at his or her option, choose to have
such payment included in the calendar quarter in which it was paid or
choose to have it prorated equally among the quarters comprising the base
period of the claim. The maximum total amount of benefits payable to any
insured worker during any benefit year shall not exceed twenty-six times
his or her weekly benefit amount, or thirty-three and one-third percent
of his or her wage credits, whichever is the lesser. For the purpose of
this section, wages shall be counted as wage credits for any benefit
year, only if such benefit year begins subsequent to the date on which
the employing unit by whom such wages were paid has become an employer.
The wage credits of an individual earned during the period commencing
with the end of a prior base period and ending on the date on which he or
she filed an allowed initial claim shall not be available for benefit
purposes in a subsequent benefit year unless, in addition thereto, such
individual has subsequently earned either wages for insured work in an
amount equal to at least five times his or her current weekly benefit
amount or wages in an amount equal to at least ten times his or her
current weekly benefit amount.

5. In the event that benefits are due a deceased person and no petition
has been filed for the probate of the will or for the administration of
the estate of such person within thirty days after his or her death, the
division may by regulation provide for the payment of such benefits to
such person or persons as the division finds entitled thereto and every
such payment shall be a valid payment to the same extent as if made to
the legal representatives of the deceased.

6. The division is authorized to cancel any benefit warrant remaining
outstanding and unpaid one year after the date of its issuance and there
shall be no liability for the payment of any such benefit warrant
thereafter.

7. The division may establish an electronic funds transfer system to
transfer directly to claimants' accounts in financial institutions
benefits payable to them pursuant to this chapter. To receive benefits by
electronic funds transfer, a claimant shall satisfactorily complete a
direct deposit application form authorizing the division to deposit
benefit payments into a designated checking or savings account. Any
electronic funds transfer system created pursuant to this subsection
shall be administered in accordance with regulations prescribed by the
division.

8. The division may issue a benefit warrant covering more than one week
of benefits.

9. Prior to January 1, 2005, the division shall institute procedures
including, but not limited to, name, date of birth, and Social Security
verification matches for remote claims filing via the use of telephone or
the Internet in accordance with such regulations as the division shall
prescribe. At a minimum, the division shall verify the Social Security
number and date of birth when an individual claimant initially files for
unemployment insurance benefits. If verification information does not
match what is on file in division databases to what the individual is
stating, the division shall require the claimant to submit a division-
approved form requesting an affidavit of eligibility prior to the payment
of additional future benefits. The division of employment security shall
cross-check unemployment compensation applicants and recipients with
Social Security Administration data maintained by the federal government
on the most frequent basis recommended by the United States Department of
Labor, or absent a recommendation, at least monthly. The division of
employment security shall cross-check at least monthly unemployment
compensation applicants and recipients with department of revenue drivers
license databases. (L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1961 p. 430,
A.L. 1965 p. 420, A.L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L.
1992 S.B. 626, A.L. 1993 H.B. 502, A.L. 2004 H.B. 1268 & 1211)

Effective 1-1-05

1. As used in this section, unless the context clearly requires
otherwise:

(1) "Extended benefit period" means a period which begins with the third
week after a week for which there is a state "on" indicator, and ends
with either of the following weeks, whichever occurs later:

(a) The third week after the first week for which there is a state "off"
indicator; or

(b) The thirteenth consecutive week of such period; provided, that no
extended benefit period may begin by reason of a state "on" indicator
before the fourteenth week following the end of a prior extended benefit
period which was in effect with respect to this state.

(2) There is a "state 'on' indicator" for this state for a week if the
director determines, in accordance with the regulations of the United
States Secretary of Labor, that for the period consisting of such week
and the immediately preceding twelve weeks, the rate of insured
unemployment (not seasonally adjusted) under this law:

(a) Equaled or exceeded one hundred twenty percent of the average of such
rates for the corresponding thirteen-week period ending in each of the
preceding two calendar years; and

(b) Equaled or exceeded four percent for weeks beginning prior to or on
September 25, 1982, or five percent for weeks beginning after September
25, 1982; except that, if the rate of insured unemployment as
contemplated in this subdivision equals or exceeds five percent for weeks
beginning prior to or on September 25, 1982, or six percent for weeks
beginning after September 25, 1982, the determination of an "on"
indicator shall be made under this subdivision as if this subdivision did
not contain the provisions of paragraph (a) of this subdivision.

(3) There is a "state 'off' indicator" for this state for a week if the
director determines, in accordance with the regulations of the United
States Secretary of Labor, that for the period consisting of such week
and the immediately preceding twelve weeks, the rate of insured
unemployment (not seasonally adjusted) under this law:

(a) Was less than one hundred twenty percent of the average of such rates
for the corresponding thirteen-week period ending in each of the
preceding two calendar years; or

(b) Was less than four percent (five percent for weeks beginning after
September 25, 1982); except, there shall not be an "off" indicator for
any week in which an "on" indicator as contemplated in paragraph (b) of
subdivision (2) of this subsection exists.

(4) "Rate of insured unemployment", for the purposes of subdivisions (2)
and (3) of this subsection, means the percentage derived by dividing:

(a) The average weekly number of individuals filing claims for regular
compensation in this state for weeks of unemployment with respect to the
most recent thirteen-consecutive-week period, as determined by the
director on the basis of his reports to the United States Secretary of
Labor, by

(b) The average monthly employment covered under this law for the first
four of the most recent six completed calendar quarters ending before the
end of such thirteen-week period.

(5) "Regular benefits" means benefits payable to an individual under this
law or under any other state law (including benefits payable to federal
civilian employees and ex-servicemen pursuant to 5 U.S.C. chapter 85)
other than extended benefits.

(6) "Extended benefits" means benefits (including benefits payable to
federal civilian employees and to ex-servicemen pursuant to 5 U.S.C.
chapter 85) payable to an individual under the provisions of this section
for weeks of unemployment in his eligibility period.

(7) "Eligibility period" of an individual means the period consisting of
the weeks in his benefit year which begin in an extended benefit period
and, if his benefit year ends within such extended benefit period, any
weeks thereafter which begin in such period.

(8) "Exhaustee" means an individual who, with respect to any week of
unemployment in his eligibility period:

(a) Has received, prior to such week, all of the regular benefits that
were available to him under this law or any other state law (including
dependents' allowances and benefits payable to federal civilian employees
and ex-servicemen under 5 U.S.C. chapter 85) in his current benefit year
that includes such week; provided, that, for the purposes of this
paragraph, an individual shall be deemed to have received all of the
regular benefits that were available to him although as a result of a
pending appeal with respect to wages or employment, or both, that were
not considered in the original monetary determination in his benefit
year, he may subsequently be determined to be entitled to added regular
benefits; or

(b) Has received, prior to such week, all the regular compensation
available to him in his current benefit year that includes such week
under the unemployment compensation law of the state in which he files a
claim for extended compensation or the unemployment compensation law of
any other state after a cancellation of some or all of his wage credits
or the partial or total reduction of his right to regular compensation; or

(c) His benefit year having expired prior to such week, he has
insufficient wages or employment, or both, on the basis of which he could
establish in any state a new benefit year that would include such week,
or having established a new benefit year that includes such week, he is
precluded from receiving regular compensation by reason of a state law
provision which meets the requirement of section 3304(a)(7) of the
Internal Revenue Code of 1954; and

(d) a. Has no right to unemployment benefits or allowances, as the case
may be, under the Railroad Unemployment Insurance Act, the Trade
Expansion Act of 1962, the Automotive Products Trade Act of 1965 and such
other federal laws as are specified in regulations issued by the United
States Secretary of Labor; and

b. Has not received and is not seeking unemployment benefits under the
unemployment compensation law of Canada; but if he is seeking such
benefits and the appropriate agency finally determines that he is not
entitled to benefits under such law he is considered an exhaustee.

(9) "State law" means the unemployment insurance law of any state,
approved by the United States Secretary of Labor under section 3304 of
the Internal Revenue Code of 1954.

2. Except when the result would be inconsistent with the other provisions
of this section, as provided in the regulations of the director, the
provisions of this law which apply to claims for, or the payment of,
regular benefits shall apply to claims for, and the payment of, extended
benefits.

3. An individual shall be eligible to receive extended benefits with
respect to any week of unemployment in his eligibility period only if the
deputy finds that with respect to such week:

(1) He is an "exhaustee" as defined in subdivision (8) of subsection 1 of
this section;

(2) He has satisfied the requirements of this law for the receipt of
regular benefits that are applicable to individuals claiming extended
benefits, including not being subject to a disqualification for the
receipt of benefits; except that, in the case of a claim for benefits
filed in another state, which is acting as an agent state under the
Interstate Benefits Payment Plan as provided by regulation, which claim
is based on benefit credits accumulated in this state, eligibility for
extended benefits shall be limited to the first two compensable weeks
unless there is an extended benefit period in effect in both this state
and the agent state in which the claim was filed;

(3) The other provisions of this law notwithstanding, as to new extended
benefit claims filed after September 25, 1982, an individual shall be
eligible to receive extended benefits with respect to any week of
unemployment in his eligibility period only if the deputy finds that the
total wages in the base period of his benefit year equal at least one and
one-half times the wages paid during that quarter of his base period in
which his wages were highest.

4. A claimant shall not be eligible for extended benefits following any
disqualification imposed under subsection 1 or 2 of section 288.050,
unless subsequent to the effective date of the disqualification, the
claimant has been employed during at least four weeks and has earned
wages equal to at least four times his weekly benefit amount.

5. For the purposes of determining eligibility for extended benefits, the
term "suitable work" means any work which is within such individual's
capabilities except that, if the individual furnishes satisfactory
evidence that the prospects for obtaining work in his customary
occupation within a reasonably short period are good, the determination
of what constitutes "suitable work" shall be made in accordance with the
provisions of subdivision (3) of subsection 1 of section 288.050. If a
deputy finds that a person who is claiming extended benefits has refused
to accept or to apply for suitable work, as defined in this subsection,
or has failed to actively engage in seeking work subsequent to the
effective date of his claim for extended benefits, that person shall be
ineligible for extended benefits for the period beginning with the first
day of the week in which such refusal or failure occurred. That
ineligibility shall remain in effect until the person has been employed
for at least four weeks after the week in which the refusal or failure
occurred and has earned wages equal to at least four times his weekly
benefit amount.

6. Extended benefits shall not be denied under subsection 5 of this
section to any individual for any week by reason of a failure to accept
an offer of or apply for suitable work if:

(1) The gross average weekly remuneration for such work does not exceed
the individual's weekly benefit amount plus the amount of any
supplemental unemployment benefits, as defined in section 501(c)(17)(d)
of the Internal Revenue Code, payable to such individual for such week; or

(2) The position was not offered to such individual in writing or was not
listed with the state employment service; or

(3) If the remuneration for the work offered is less than the minimum
wage provided by section 6(a)(1) of the Fair Labor Standards Act of 1938,
as amended, without regard to any exemption or any applicable state or
local minimum wage, whichever is the greater.

7. For the purposes of this section, an individual shall be considered as
actively engaged in seeking work during any week with respect to which
the individual has engaged in a systematic and sustained effort to obtain
work as indicated by tangible evidence which the individual provides to
the division.

8. Extended benefits shall not be denied for failure to apply for or to
accept suitable work if such failure would not result in a denial of
benefits under subdivision (3) of subsection 1 of section 288.050 to the
extent that the provisions of subdivision (3) of subsection 1 of section
288.050 are not inconsistent with the provisions of subsection 5 and
subsection 6 of this section.

9. The division shall refer any claimant entitled to extended benefits
under this law to any suitable work which meets the criteria established
in subsections 5 and 6 of this section.

10. Notwithstanding other provisions of this chapter to the contrary, as
to claims of extended benefits, subsections 4 to 9 of this section shall
not apply to weeks of unemployment beginning after March 6, 1993, and
before January 1, 1995. Entitlement to extended benefits for weeks
beginning after March 6, 1993, and before January 1, 1995, shall be
determined in accordance with provisions of this chapter not excluded by
this subsection.

11. "Weekly extended benefit amount." The weekly extended benefit amount
payable to an individual for a week of total unemployment in his
eligibility period shall be an amount equal to the weekly benefit amount
payable to him during his applicable benefit year, reduced by a
percentage equal to the percentage of the reduction in federal payments
to states under section 204 of the Federal State Extended Unemployment
Compensation Act of 1970, in accord with any order issued under any law
of the United States. Such weekly benefit amount, if not a multiple of
one dollar, shall be reduced to the nearest lower full dollar amount.

12. (1) "Total extended benefit amount." The total extended benefit
amount payable to any eligible individual with respect to his applicable
benefit year shall be the lesser* of the following amounts:

(a) Fifty percent of the total amount of regular benefits which were
payable to him under this law in his applicable benefit year;

(b) Thirteen times his weekly benefit amount which was payable to him
under this law for a week of total unemployment in the applicable benefit
year.

(2) Notwithstanding subdivision (1) of this subsection, during any fiscal
year in which federal payments to states under section 204 of the Federal
State Extended Unemployment Compensation Act of 1970 are reduced under
any order issued under any law of the United States, the total extended
benefit amount payable to an individual with respect to his applicable
benefit year shall be reduced by an amount equal to the aggregate of the
reductions under subsection 11 of this section in the weekly amounts paid
to the individual.

(3) Notwithstanding the other provisions of this subsection, if the
benefit year of any individual ends within an extended benefit period,
the remaining balance of extended benefits that such individual would,
but for this subdivision, be entitled to receive in that extended benefit
period, with respect to weeks of unemployment beginning after the end of
the benefit year, shall be reduced, but not below zero, by the product of
the number of weeks for which the individual received trade readjustment
allowances under the Trade Act of 1974, as amended, within that benefit
year, multiplied by the individual's weekly benefit amount for extended
benefits.

13. (1) Whenever an extended benefit period is to become effective in
this state as a result of a state "on" indicator, or an extended benefit
period is to be terminated in this state as a result of a state "off"
indicator, the director shall make an appropriate public announcement.

(2) Computations required by the provisions of subdivision (4) of
subsection 1 of this section, shall be made by the director, in
accordance with regulations prescribed by the United States Secretary of
Labor. (L. 1972 S.B. 474, A.L. 1977 H.B. 707, A.L. 1982 H.B. 1521, A.L.
1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1993 H.B. 492)

Effective 3-4-93

*Word "least" appears in original rolls.

(1984) Contacting employers on only three or four days during the week
for which compensation is sought is "not a continuous search maintained
at length throughout the week" and does not meet the statutory standard
for a work search. Thomas v. Labor and Industrial Relations Commission
(Mo. App. W.D.), 678 S.W.2d 894.

(1984) Claimant's failure to actively engage in seeking work from
Wednesday to Saturday due to the illness and death of her mother did not
disqualify claimant from benefits. Mo. Division of Employment Security v.
Jones (Mo. App. W.D.), 679 S.W.2d 413.

1. All claims shall be made in accordance with such regulations
as the division may prescribe; except that such regulations shall not
require the filing of a claim for benefits by the claimant in person for
a week of unemployment occurring immediately prior to the claimant's
reemployment, but claims in such cases may be made by mail, or otherwise
if authorized by regulation. Notice of each initial claim filed by an
insured worker which establishes the beginning of such worker's benefit
year shall be promptly mailed by the division to each base period
employer of such individual and to the last employing unit whose name is
furnished by the individual when such individual files such claim. In
similar manner, a notice of each renewed claim filed by an insured worker
during a benefit year after a period in such year during which the
insured worker was employed shall be given to the last employing unit
whose name is furnished by the individual when the individual files such
renewed claim or to any other base period or subsequent employer of the
worker who has requested such a notice. Any such base period employer or
any employing unit, which employed the claimant since the beginning of
the base period, who within ten calendar days after the mailing of notice
of the initial claim or a renewed claim to the employer or employing
unit's last known address files a written protest against the allowance
of benefits, and any employing unit from whom the claimant was separated
during a week of continued claim other than a week in which an initial or
renewed claim is effective, shall be deemed an interested party to any
determination allowing benefits during the benefit year until such time
as the issue or issues raised by the protest are resolved by a
determination or decision which has become final.

2. A deputy shall promptly examine each initial claim and make a
determination of the claimant's status as an insured worker. Each such
determination shall be based on a written statement showing the amount of
wages for insured work paid to the claimant by each employer during the
claimant's base period and shall include a finding as to whether such
wages meet the requirements for the claimant to be an insured worker,
and, if so, the first day of the claimant's benefit year, the claimant's
weekly benefit amount, and the maximum total amount of benefits which may
be payable to the claimant for weeks of unemployment in the claimant's
benefit year. The deputy shall in respect to all claims for benefits
thereafter filed by such individual in the claimant's benefit year make a
written determination as to whether and in what amount the claimant is
entitled to benefits for the week or weeks with respect to which the
determination is made. Whenever claims involve complex questions of law
or fact, the deputy, with the approval of the director, may refer such
claims to the appeals tribunal, without making a determination, for a
fair hearing and decision as provided in section 288.190.

3. The deputy shall, in writing, promptly notify the claimant of such
deputy's determination on an initial claim, including the reason
therefor, and a copy of the written statement as provided in subsection 2
of this section. The deputy shall promptly notify the claimant and all
other interested parties of such deputy's determination on any claim for
benefits and shall give the reason therefor; except that, where a
determination on a later claim for benefits in a benefit year is the same
as the determination on a preceding claim, no additional notice shall be
given. A determination shall be final, when unappealed, in respect to any
claim to which it applies except that an appeal from a determination on a
claim for benefits shall be considered as an appeal from all later claims
to which the same determination applies. The deputy may, however, not
later than one year following the end of a benefit year, for good cause,
reconsider any determination on any claim and shall promptly notify the
claimant and other interested parties of such deputy's redetermination
and the reasons therefor. Whenever the deputy shall have notified any
interested employer of the denial of benefits to a claimant for any week
or weeks and shall thereafter allow benefits to such claimant for a
subsequent week or weeks, the deputy shall notify such interested
employer of the beginning date of the allowance of benefits for such
subsequent period.

4. Unless the claimant or any interested party within thirty calendar
days after notice of such determination is either delivered in person or
mailed to the last known address of such claimant or interested party
files an appeal from such determination, it shall be final. If, pursuant
to a determination or redetermination, benefits are payable in any amount
or in respect to any week as to which there is no dispute, such amount of
benefits shall be promptly paid regardless of any appeal.

5. Benefits shall be paid promptly in accordance with a determination or
redetermination pursuant to this section, or the decision of an appeals
tribunal, the labor and industrial relations commission of Missouri or a
reviewing court upon the issuance of such determination, redetermination
or decision (regardless of the pendency of the period to apply for
reconsideration, file an appeal, or petition for judicial review as
provided in this section, or section 288.190, 288.200, or 288.210, as the
case may be, or the pendency of any such application, appeal, or
petition) unless and until such determination, redetermination or
decision has been modified or reversed by a subsequent redetermination or
decision, in which event benefits shall be paid or denied for weeks of
unemployment thereafter in accordance with such modified or reversed
redetermination or decision.

6. Benefits paid during the pendency of the period to apply for
reconsideration, file an appeal, or petition for judicial review or
during the pendency of any such application, appeal, or petition shall be
considered as having been due and payable regardless of any
redetermination or decision unless the modifying or reversing
redetermination or decision establishes that the claimant willfully
failed to disclose or falsified any fact which would have disqualified
the claimant or rendered the claimant ineligible for such benefits as
contemplated in subsection 9 of section 288.380.

7. Benefits paid during the pendency of the period to apply for
reconsideration, file an appeal, or petition for judicial review or
during the pendency of any such application, appeal, or petition which
would not have been payable under a redetermination or decision which
becomes final shall not be chargeable to any employer. Beginning with
benefits paid on and after January 1, 1998, the provisions of this
subsection shall not apply to employers who have elected to make payments
in lieu of contributions pursuant to subsection 3 of section 288.090.

8. The ten-day period mentioned in subsection 1 of this section and the
thirty-day period mentioned in subsection 4 of this section may, for good
cause, be extended. (L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1972 S.B.
473, A.L. 1974 S.B. 450, A.L. 1979 S.B. 477, A.L. 1984 H.B. 1251 & 1549,
A.L. 1988 H.B. 1485, A.L. 1993 H.B. 502, A.L. 1996 H.B. 1368)

1. Except as provided in subsection 3, any individual, type of
organization or employing unit which is or becomes an employer subject to
this law within any calendar year shall be subject to this law during the
whole of such calendar year.

2. Except as otherwise provided in subsection 3

(1) An employing unit which became a liable employer under any of the
provisions of section 288.032 shall cease to be an employer as of the
first day of January of any calendar year, if it files with the division,
on or before the tenth day of February of such year, a written
application for termination of coverage, and the division makes a
determination that during the preceding calendar year the employing unit
did not have a sufficient number of workers in employment and did not pay
sufficient wages for services in employment to meet any of the conditions
for establishing liability as an employer as set out in section 288.032.
Notwithstanding the above set out time limit for the filing of an
application, any employing unit not having knowledge of its liability as
an employer subject to the law for a prior year shall cease to be an
employer as of the first day of January of any later calendar year, if it
files with the division within ninety days after it was notified of its
liability, a written application for termination of coverage, and the
division makes a determination that the employing unit meets the
requirements of this subsection for the year preceding the year for which
termination of coverage is requested.

3. (1) Any individual, type of organization or employing unit, not
otherwise subject to this law, which files with the division its written
election to become a subject employer for not less than two calendar
years, shall, with the written approval of such election by the division,
become an employer to the same extent as all other employers, as of the
date stated in such approval.

(2) Any employing unit for which services that do not constitute
employment are performed may file with the division a written election
that all such services with respect to which payments are not required
under an unemployment insurance law of any other state or of the federal
government shall be deemed to constitute employment for all the purposes
of this law for not less than two calendar years. Upon the written
approval of such election by the division such services shall be deemed
to constitute employment from and after the date stated in such approval.
Such services shall cease to be deemed employment as of January first of
any calendar year subsequent to such two calendar years only if the
employing unit files with the* division on or before the tenth day of
February of such year, a written application for termination of such
coverage.

4. The division may at any time on its own initiative terminate the
status of any individual, type of organization or employing unit as an
employer subject to this law, which is an employer pursuant to an
approved election, and the division may likewise terminate the status of
any employing unit as an employer subject to this law when satisfied that
such employer has had no individuals in employment at any time during the
two preceding calendar years.

5. Any employer whose liability under this law is terminated shall notify
all individuals performing services for him of such termination, shall
for a period of ninety days thereafter keep notice thereof conspicuously
posted, and shall for a period of five calendar quarters after such
termination supply to his workers copies of any printed statements
relating to claims for benefits when and as the division may by
regulations prescribe. (L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1972 S.B.
474, A.L. 1977 H.B. 707)

*Word "the" omitted in original rolls.

1. Contributions shall accrue and become payable by each
employer for each calendar year in which he is subject to this law. Such
contributions shall become due and be paid by each employer to the
division for the fund on or before the last day of the month following
each calendar quarterly period of three months except when regulation
requires monthly payment. Any employer upon application, or pursuant to a
general or special regulation, may be granted an extension of time, not
exceeding three months, for the making of his or her quarterly
contribution and wage reports or for the payment of such contributions.
Payment of contributions due shall be made to the treasurer designated
pursuant to section 288.290.

(1) In the payment of any contributions due, a fractional part of a cent
shall be disregarded unless it amounts to one-half cent or more, in which
case it shall be increased to one cent;

(2) Contributions shall not be deducted in whole or in part from the
wages of individuals in employment.

2. As of June thirtieth of each year, the division shall establish an
average industry contribution rate for the next succeeding calendar year
for each of the industrial classification divisions listed in the
industrial classification system established by the federal government.
The average industry contribution rate for each standard industrial
classification division shall be computed by multiplying total taxable
wages paid by each employer in the industrial classification division
during the twelve consecutive months ending on June thirtieth by the
employer's contribution rate established for the next calendar year and
dividing the aggregate product for all employers in the industrial
classification division by the total of taxable wages paid by all
employers in the industrial classification division during the twelve
consecutive months ending on June thirtieth. Each employer will be
assigned to an industrial classification code division as determined by
the division in accordance with the definitions contained in the
industrial classification system established by the federal government,
and shall pay contributions at the average industry rate established for
the preceding calendar year for the industrial classification division to
which it is assigned or two and seven-tenths percent of taxable wages
paid by it, whichever is the greater, unless there have been at least
twelve consecutive calendar months immediately preceding the calculation
date throughout which its account could have been charged with benefits.
The division shall classify all employers meeting this chargeability
requirement for each calendar year in accordance with their actual
experience in the payment of contributions on their own behalf and with
respect to benefits charged against their accounts, with a view to fixing
such contribution rates as will reflect such experience. The division
shall determine the contribution rate of each such employer in accordance
with sections 288.113 to 288.126. Notwithstanding the provisions of this
subsection, any employing unit which becomes an employer pursuant to the
provisions of subsection 7 or 8 of section 288.034 shall pay
contributions equal to one percent of wages paid by it until its account
has been chargeable with benefits for the period of time sufficient to
enable it to qualify for a computed rate on the same basis as other
employers.

3. Benefits paid to employees of any governmental entity and nonprofit
organizations shall be financed in accordance with the provisions of this
subsection. For the purpose of this subsection, a "nonprofit
organization" is an organization (or group of organizations) described in
Section 501(c)(3) of the United States Internal Revenue Code which is
exempt from income tax under Section 501(a) of such code.

(1) A governmental entity which, pursuant to subsection 7 of section
288.034, or nonprofit organization which, pursuant to subsection 8 of
section 288.034, is, or becomes, subject to this law on or after April
27, 1972, shall pay contributions due under the provisions of subsections
1 and 2 of this section unless it elects, in accordance with this
subdivision, to pay to the division for the unemployment compensation
fund an amount equal to the amount of regular benefits and of one-half of
the extended benefits paid, that is attributable to service in the employ
of such governmental entity or nonprofit organization, to individuals for
weeks of unemployment which begin during the effective period of such
election; except that, with respect to benefits paid for weeks of
unemployment beginning on or after January 1, 1979, any such election by
a governmental entity shall be to pay to the division for the
unemployment compensation fund an amount equal to the amount of all
regular benefits and all extended benefits paid that is attributable to
service in the employ of such governmental entity.

(a) A governmental entity or nonprofit organization which is, or becomes,
subject to this law on or after April 27, 1972, may elect to become
liable for payments in lieu of contributions for a period of not less
than one calendar year, provided it files with the division a written
notice of its election within the thirty-day period immediately following
the date of the determination of such subjectivity. The provisions of
paragraphs (a) through (e) of subdivision (4) of subsection 1 of section
288.100 shall not apply in the calendar year 1998 and each calendar year
thereafter, in the case of an employer who has elected to become liable
for payments in lieu of contributions.

(b) A governmental entity or nonprofit organization which makes an
election in accordance with paragraph (a) of this subdivision will
continue to be liable for payments in lieu of contributions until it
files with the division a written notice terminating its election not
later than thirty days prior to the beginning of the calendar year for
which such termination shall first be effective.

(c) A governmental entity or any nonprofit organization which has been
paying contributions under this law for a period subsequent to January 1,
1972, may change to a reimbursable basis by filing with the division not
later than thirty days prior to the beginning of any calendar year a
written notice of election to become liable for payments in lieu of
contributions. Such election shall not be terminable by the organization
for that and the next calendar year.

(d) The division, in accordance with such regulations as may be adopted,
shall notify each governmental entity or nonprofit organization of any
determination of its status of an employer and of the effective date of
any election which it makes and of any termination of such election. Such
determination shall be subject to appeal as is provided in subsection 4
of section 288.130.

(2) Payments in lieu of contributions shall be made in accordance with
the provisions of paragraph (a) of this subdivision, as follows:

(a) At the end of each calendar quarter, or at the end of any other
period as determined by the director, the division shall bill the
governmental entity or nonprofit organization (or group of such
organizations) which has elected to make payments in lieu of
contributions for an amount equal to the full amount of regular benefits
plus one-half of the amount of extended benefits paid during such quarter
or other prescribed period that is attributable to service in the employ
of such organization; except that, with respect to extended benefits paid
for weeks of unemployment beginning on or after January 1, 1979, which
are attributable to service in the employ of a governmental entity, the
governmental entity shall be billed for the full amount of such extended
benefits.

(b) Payment of any bill rendered under paragraph (a) of this subdivision
shall be due and shall be made not later than thirty days after such bill
was mailed to the last known address of the governmental entity or
nonprofit organization or was otherwise delivered to it.

(c) Payments made by the governmental entity or nonprofit organization
under the provisions of this subsection shall not be deducted or
deductible, in whole or in part, from the remuneration of individuals in
the employ of the organization.

(d) Past due payments of amounts in lieu of contributions shall be
subject to the same interest and penalties that apply to past due
contributions. Also, unpaid amounts in lieu of contributions, interest,
penalties and surcharges are subject to the same assessment, civil action
and compromise provisions of this law as apply to unpaid contributions.
Further, the provisions of this law which provide for the adjustment or
refund of contributions shall apply to the adjustment or refund of
payments in lieu of contributions.

(3) If any governmental entity or nonprofit organization fails to timely
file a required quarterly wage report, the division shall assess such
entity or organization a penalty as provided in subsections 1 and 2 of
section 288.160.

(4) Except as provided in subsection 4 of this section, each employer
that is liable for payments in lieu of contributions shall pay to the
division for the fund the amount of regular benefits plus the amount of
one-half of extended benefits paid that are attributable to service in
the employ of such employer; except that, with respect to benefits paid
for weeks of unemployment beginning on or after January 1, 1979, a
governmental entity that is liable for payments in lieu of contributions
shall pay to the division for the fund the amount of all regular benefits
and all extended benefits paid that are attributable to service in the
employ of such employer. If benefits paid to an individual are based on
wages paid by more than one employer 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.

(5) Two or more employers that have become liable for payments in lieu of
contributions, in accordance with the provisions of subdivision (1) of
this subsection, may file a joint application to the division for the
establishment of a group account for the purpose of sharing the cost of
benefits paid that are attributable to service in the employ of such
employers. Each such application shall identify and authorize a group
representative to act as the group's agent for the purposes of this
subdivision. Upon approval of the application, the division shall
establish a group account for such employers effective as of the
beginning of the calendar quarter in which the application was received
and shall notify the group's representative of the effective date of the
account. Such account shall remain in effect for not less than two years
and thereafter until terminated at the discretion of the director or upon
application by the group. Upon establishment of the account, each member
of the group shall be liable for payments in lieu of contributions with
respect to each calendar quarter in the amount that bears the same ratio
to the total benefits paid in such quarter that are attributable to
service performed in the employ of all members of the group as the total
wages paid for service in employment by such member in such quarter bears
to the total wages paid during such quarter for service performed in the
employ of all members of the group. The director shall prescribe such
regulations as he or she deems necessary with respect to applications for
establishment, maintenance and termination of group accounts that are
authorized by this subdivision, for addition of new members to, and
withdrawal of active members from, such accounts, and for the
determination of the amounts that are payable under this subdivision by
members of the group and the time and manner of such payments.

4. Any employer which elects to make payments in lieu of contributions
into the unemployment compensation fund as provided in subdivision (1) of
subsection 3 of this section shall not be liable to make such payments
with respect to the benefits paid to any individual whose base period
wages include wages for previous work not classified as insured work as
defined in section 288.030 to the extent that the unemployment
compensation fund is reimbursed for such benefits pursuant to Section 121
of Public Law 94-566.

5. Any employer which elects to make payments in lieu of contributions
pursuant to subsection 3 of this section shall be liable for an
additional surcharge to the division for the unemployment compensation
trust fund in an amount equal to the interest rate on United States
treasury bills, averaged for the previous four calendar quarters,
multiplied by the total benefit payments charged to the employer's
account. Governmental entities except cities, counties and the state of
Missouri which elect to make payments in lieu of contributions pursuant
to subsection 3 of this section shall be liable for an additional
surcharge to the division for the unemployment compensation fund in an
amount equal to one-half of the interest rate on United States treasury
bills, averaged for the previous four calendar quarters, multiplied by
the total benefit payments charged to the employer's account. The
cumulative benefits charged plus the cumulative surcharges pursuant to
this subsection for all employers electing to make payments in lieu of
contributions shall not exceed the summation of total benefit payments
chargeable and not chargeable for the calendar quarter. The provisions of
this subsection shall not be effective after September 30, 1993.

6. Beginning October 1, 1993, through December 31, 1993, any employer
which elects to make payments in lieu of contributions pursuant to
subsection 3 of this section shall be liable for an additional surcharge
to the division for the unemployment compensation trust fund in an amount
equal to the interest rate of United States treasury bills, averaged for
the previous four calendar quarters, multiplied by the total benefit
payments charged to the employer's account. The cumulative benefits
charged plus the cumulative surcharges pursuant to this subsection for
all employers electing to make payments in lieu of contributions shall
not exceed the summation of total benefit payments chargeable and not
chargeable for the calendar quarter.

7. Beginning January 1, 1994, through December 31, 1995, any employer
which elects to make payments in lieu of contributions pursuant to
subsection 3 of this section shall be liable for an additional surcharge
to the division for the unemployment compensation trust fund. The
calendar year surcharge rate will be the base prime rate on corporate
loans posted by at least seventy-five percent of the nation's thirty
largest banks as of November thirtieth of the preceding year. The
additional surcharge will be the surcharge rate multiplied by the total
benefit payments charged to the employer's account. The cumulative
benefits charged plus the cumulative surcharges pursuant to this
subsection for all employers electing to make payments in lieu of
contributions shall not exceed the summation of total benefit payments
chargeable and not chargeable for the calendar quarter.

8. Beginning January 1, 1996, through December 31, 1996, any employer
which elects to make payments in lieu of contributions pursuant to
subsection 3 of this section shall be liable for the total benefit
payments chargeable to its account pursuant to the provisions of section
288.100 plus one-third of the total benefit payments not charged to its
account pursuant to paragraphs (a) through (e) of subdivision (4) of
subsection 1 of section 288.100. The remaining two-thirds of the benefit
payments not charged to its account pursuant to paragraphs (a) through
(e) of subdivision (4) of subsection 1 of section 288.100 shall be paid
by the unemployment compensation trust fund.

9. Beginning January 1, 1997, through December 31, 1997, any employer
which elects to make payments in lieu of contributions pursuant to
subsection 3 of this section shall be liable for the total benefit
payments chargeable to its account pursuant to the provisions of section
288.100 plus two-thirds of the total benefit payments not charged to its
account pursuant to paragraphs (a) through (e) of subdivision (4) of
subsection 1 of section 288.100. The remaining one-third of the benefit
payments not charged to its account pursuant to paragraphs (a) through
(e) of subdivision (4) of subsection 1 of section 288.100 shall be paid
by the unemployment compensation trust fund.

10. Beginning January 1, 1998, and each calendar year thereafter, any
employer which elects to make payments in lieu of contributions pursuant
to subsection 3 of this section shall be liable for all benefit payments
and shall not have charges relieved pursuant to the provisions of
paragraphs (a) through (e) of subdivision (4) of subsection 1 of section
288.100.

11. (1) For the purposes of this chapter, a common paymaster arrangement
will not exist unless approval has been obtained from the division. To
receive a division-approved common paymaster arrangement, the related
corporation designated to be the common paymaster for the related
corporations must notify the division in writing at least thirty days
prior to the beginning of the quarter in which the common paymaster
reporting is to be effective. The common paymaster shall furnish the name
and account number of each corporation in the related group that will be
utilizing the one corporation as the common paymaster. The common
paymaster shall also notify the division at least thirty days prior to
any change in the related group of corporations or termination of the
common paymaster arrangement. The common paymaster shall be responsible
for keeping books and records for the payroll with respect to its own
employees and the concurrently employed individuals of the related
corporations. In order for remuneration to be eligible for the provisions
applicable to a common paymaster, the individuals must be concurrently
employed and the remuneration must be disbursed through the common
paymaster. The common paymaster shall have the primary responsibility for
remitting all required quarterly contribution and wage reports,
contributions due with respect to the remuneration it disburses as the
common paymaster and/or payments in lieu of contributions. The common
paymaster shall compute the contributions due as though it were the sole
employer of the concurrently employed individuals. If the common
paymaster fails to remit the quarterly contribution and wage reports,
contributions due and/or payments in lieu of contributions, in whole or
in part, it shall remain liable for submitting the quarterly contribution
and wage reports and the full amount of the unpaid portion of the
contributions due and/or payments in lieu of contributions. In addition,
each of the related corporations using the common paymaster shall be
jointly and severally liable for submitting quarterly contribution and
wage reports, its share of the contributions due and/or payments in lieu
of contributions, penalties, interest and surcharges which are not
submitted and/or paid by the common paymaster. All contributions due,
payments in lieu of contributions, penalties, interest and surcharges
which are not timely paid to the division under a common paymaster
arrangement shall be subject to the collection provisions of this chapter.

(2) For the purposes of this subsection, "concurrent employment" means
the simultaneous existence of an employment relationship between an
individual and two or more related corporations for any calendar quarter
in which employees are compensated through a common paymaster which is
one of the related corporations, those corporations shall be considered
one employing unit and be subject to the provisions of this chapter.

(3) For the purposes of this subsection, "related corporations" means
that corporations shall be considered related corporations for an entire
calendar quarter if they satisfy any one of the following tests at any
time during the calendar quarter:

(a) The corporations are members of a "controlled group of corporations".
The term "controlled group of corporations" means:

a. Two or more corporations connected through stock ownership with a
common parent corporation, if the parent corporation owns stock
possessing at least fifty percent of the total combined voting power of
all classes of stock entitled to vote or at least fifty percent of the
total value of shares of all classes of stock of each of the other
corporations; or

b. Two or more corporations, if five or less persons who are individuals,
estates or trusts own stock possessing at least fifty percent of the
total combined voting power of all classes of stock entitled to vote or
at least fifty percent of the total value of shares of all classes of
stock of each of the other corporations; or

(b) In the case of corporations which do not issue stock, at least fifty
percent of the members of one corporation's board of directors are
members of the board of directors of the other corporations; or

(c) At least fifty percent of one corporation's officers are concurrently
officers of the other corporations; or

(d) At least thirty percent of one corporation's employees are
concurrently employees of the other corporations. (L. 1951 p. 564, A.L.
1965 p. 420, A.L. 1967 p. 396, A.L. 1972 S.B. 474, H.B. 1017, A.L. 1975
S.B. 275, A.L. 1977 H.B. 707, A.L. 1980 S.B. 583, A.L. 1984 H.B. 1251 &
1549, A.L. 1991 H.B. 422, et al., A.L. 1992 S.B. 626, A.L. 1993 H.B. 502,
A.L. 1994 S.B. 559, A.L. 1995 H.B. 300 & 95, A.L. 1998 S.B. 922, A.L.
2004 H.B. 1268 & 1211)

Effective 1-1-05

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 paragraph (a) of 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.

(a) The provisions of subdivision (1) of this subsection 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) Nothing in paragraph (b), (c), (d) or (e) 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. (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)

Effective 1-1-05

No rule or portion of a rule promulgated under the authority of
this chapter shall become effective unless it has been promulgated
pursuant to the provisions of section 536.024, RSMo. (L. 1977 H.B. 707 §
2, A.L. 1981 S.B. 200, A.L. 1994 S.B. 559, A.L. 1995 S.B. 3)

1. Any individual, type of organization or employing unit which
has acquired substantially all of the business of an employer, excepting
in any such case any assets retained by such employer incident to the
liquidation of the employer's obligations, and in respect to which the
division finds that immediately after such change such business of the
predecessor employer is continued without interruption solely by the
successor, shall stand in the position of such predecessor employer in
all respects, including the predecessor's separate account, actual
contribution and benefit experience, annual payrolls, and liability for
current or delinquent contributions, interest and penalties. If two or
more individuals, organizations, or employing units acquired at
approximately the same time substantially all of the business of an
employer (excepting in any such case any assets retained by such employer
incident to the liquidation of his obligations) and in respect to which
the division finds that immediately after such change all portions of
such business of the predecessor are continued without interruption
solely by such successors, each such individual, organization, or
employing unit shall stand in the position of such predecessor with
respect to the proportionate share of the predecessor's separate account,
actual contribution and benefit experience and annual payroll as
determined by the portion of the predecessor's taxable payroll applicable
to the portion of the business acquired, and each such individual,
organization or employing unit shall be liable for current or delinquent
contributions, interest and penalties of the predecessor in the same
relative proportion. Further, any successor under this section which was
not an employer at the time the acquisition occurred shall pay
contributions for the balance of the current rate year at the same
contribution rate as the contribution rate of the predecessor whether
such rate is more or less than two and seven-tenths percent, provided
there was only one predecessor or there were only predecessors with
identical rates. If the predecessors' rates were not identical, the
division shall calculate a rate as of the date of acquisition applicable
to the successor for the remainder of the rate year, which rate shall be
based on the combined experience of all predecessor employers. In the
event that any successor was, prior to an acquisition, an employer, and
there is a difference in the contribution rate established for such
calendar year applicable to any acquired or acquiring employer, the
division shall make a recalculation of the contribution rate applicable
to any successor employer based upon the combined experience of all
predecessor and successor employers as of the date of the acquisition,
unless the date of the acquisition is other than the first day of the
calendar quarter. If the date of any such acquisition is other than the
first day of the calendar quarter, the division shall make the
recalculation of the rate on the first day of the next calendar quarter
after the acquisition. When the date of the acquisition is other than the
first day of a calendar quarter, the successor employer shall use its
rate for the calendar quarter in which the acquisition was made. The
revised contribution rate shall apply to employment after the rate
recalculation. For this purpose a calculation date different from July
first may be established. When the division has determined that a
successor or successors stand in the position of a predecessor employer,
the predecessor's liability shall be terminated as of the date of the
acquisition.

2. If an employer transfers its trade or business, or a portion thereof,
to another employer and at the time of the transfer there is
substantially common ownership, management, or control of the two
employers, then the unemployment experience attributable to the
transferred trade or business shall be transferred to the employer to
whom such business is so transferred. The rates and liabilities of both
employers shall be recalculated and made effective under this section.

3. Whenever any individual, type of organization, or employing unit is
not an employer under this chapter at the time it acquires the trade or
business of an employer, the unemployment experience of the acquired
business shall not be transferred to such individual, organization, or
employing unit if the division finds that such individual, organization,
or employing unit acquired the business solely or primarily for the
purpose of obtaining a lower rate of contributions. Instead, such
individual, organization, or employing unit shall be assigned the
applicable new employer rate under section 288.090. In determining
whether the business was acquired solely or primarily for the purpose of
obtaining a lower rate of contributions, the division shall use objective
factors which may include the cost of acquiring the business, whether the
individual, organization, or employing unit continued the business
enterprise of the acquired business, how long such business enterprise
was continued, or whether a substantial number of new employees were
hired for performance of duties unrelated to the business activity
conducted prior to acquisition.

4. (1) If an individual, organization, or employing unit knowingly
violates or attempts to violate this section or any other provision of
this chapter related to determining the assignment of a contribution
rate, or if an individual, organization or employing unit knowingly
advises another individual, organization, or employing unit in a manner
that results in a violation of such provision, the individual,
organization, or employing unit shall be subject to the following
penalties:

(a) If the individual, organization, or employing unit is an employer
under this chapter, then for the current year and the three rate years
immediately following this rate year, such employer's base rate shall be
the maximum base rate applicable to such type of employer, or the
employer's current base rate plus two percent, whichever is greater;

(b) If the individual, organization, or employing unit is not an employer
under this chapter, such individual, organization, or employing unit
shall be subject to a civil monetary penalty of not more than five
thousand dollars. Any such fine shall be deposited in the special
employment security fund established under section 288.310.

(2) In addition to the penalty imposed by this subsection, any violation
of this section may be prosecuted under section 288.395.

5. For purposes of this section, the following terms mean:

(1) "Base rate", the employer's contribution rate as determined by
section 288.090, subsection 1, 2, or 3 of section 288.120, or section
288.126, or a federal base rate assignment;

(2) "Knowingly", having actual knowledge of or acting with deliberate
ignorance or reckless disregard for the prohibition involved;

(3) "Violates or attempts to violate", includes, but is not limited to,
intent to invade, misrepresentation, or willful nondisclosure.

6. The division shall establish procedures to identify the transfer or
acquisition of a business for purposes of this section.

7. This section shall be interpreted and applied in such a manner as to
meet the minimum requirements contained in any guidance or regulations
issued by the United States Department of Labor. (L. 1951 p. 564 §
288.120, A.L. 1965 p. 420, A.L. 2004 H.B. 1268 & 1211, A.L. 2005 H.B. 500
& 533)

Effective 1-1-06

(1954) Where home furnishing company sold entire furnishing business and
same was continued without interruption by purchaser, account was
properly transferred notwithstanding seller retained accounts receivable
of a value in excess of the value of the furniture business and continued
to exist for the purpose of collecting the accounts. Union-May-Stern Co.
v. Industrial Commission (A.), 273 S.W.2d 766.

(1963) Motor truck carrier acquired, within meaning of this section,
substantially all business of predecessor where it took over assets and
liabilities under an agreement to purchase with a temporary rental
agreement, and under a temporary operating authority granted by I.C.C.
and used, for a year and a half, its equipment as well as its certificate
of authority and hired all its former employees, although the purchase
agreement was subsequently disapproved by the I.C.C. Chief Freight Lines
Co. v. Industrial Commission (A.), 366 S.W.2d 48.

(1978) Literal interpretation of statute would cause unreasonable result,
thus where publishing company which transferred its radio and television
facilities to wholly owned subsidiary, subsidiary could properly succeed
to parent company's unemployment contribution tax rate, notwithstanding
company did not "acquire" newspaper from third party as required. KSD/
KSD-TV, Inc. v. Labor Indust. Rel., Etc. (Mo.), 562 S.W.2d 346.

(1996) Section applies to both voluntary and involuntary acquisitions.
Division of Employment Security v. Taney County District R-III, 922
S.W.2d 391 (Mo.banc).

Each employer's rate for the twelve months commencing January
first of any calendar year shall be determined on the basis of the
employer's record through the preceding June thirtieth. In the event the
division has been unable to calculate the rate, or the calculation of
such rate by the division has not yet become final, in time to advise
such employer of such rate a reasonable time before the date any
contribution payment may be due, the rate in effect for the preceding
calendar year shall be paid by each employer and an adjustment of any
overpayment shall be permitted or additional payment demanded in the
event of an underpayment, in connection with any different rate
established for such calendar year, but no interest shall accrue on any
such underpayment until the expiration of thirty days from the mailing of
such demand. (L. 1951 p. 564 § 288.110, A.L. 1957 p. 531, A.L. 1965 p.
420, A.L. 1965 2d Ex. Sess. p. 927, A.L. 1967 pp. 396 and 401, subdiv.
(1) of subsec. 1 of §288.120, A.L. 1994 S.B. 559, A.L. 1996 H.B. 1368)

1. On each June thirtieth, or within a reasonable time
thereafter as may be fixed by regulation, the balance of an employer's
experience rating account, except an employer participating in a shared
work plan under section 288.500, shall determine his contribution rate
for the following calendar year as determined by the following table:

Percentage the Employer's Experience Rating

Account is to that Employer's Average Annual Payroll

Equals or Exceeds Less Than Contribution Rate

----- -12.0 6.0%

-12.0 -11.0 5.8%

-11.0 -10.0 5.6%

-10.0 -9.0 5.4%

-9.0 -8.0 5.2%

-8.0 -7.0 5.0%

-7.0 -6.0 4.8%

-6.0 -5.0 4.6%

-5.0 -4.0 4.4%

-4.0 -3.0 4.2%

-3.0 -2.0 4.0%

-2.0 -1.0 3.8%

-1.0 0 3.6%

0 2.5 2.7%

2.5 3.5 2.6%

3.5 4.5 2.5%

4.5 5.0 2.4%

5.0 5.5 2.3%

5.5 6.0 2.2%

6.0 6.5 2.1%

6.5 7.0 2.0%

7.0 7.5 1.9%

7.5 8.0 1.8%

8.0 8.5 1.7%

8.5 9.0 1.6%

9.0 9.5 1.5%

9.5 10.0 1.4%

10.0 10.5 1.3%

10.5 11.0 1.2%

11.0 11.5 1.1%

11.5 12.0 1.0%

12.0 12.5 0.9%

12.5 13.0 0.8%

13.0 13.5 0.6%

13.5 14.0 0.4%

14.0 14.5 0.3%

14.5 15.0 0.2%

15.0 ---- 0.0%

2. Using the same mathematical principles used in constructing the table
provided in subsection 1 of this section, the following table has been
constructed. The contribution rate for the following calendar year of any
employer participating in a shared work plan under section 288.500 during
the current calendar year or any calendar year during a prior three-year
period shall be determined from the balance in such employer's experience
rating account as of the previous June thirtieth, or within a reasonable
time thereafter as may be fixed by regulation, from the following table:

Percentage the Employer's Experience Rating

Account is to that Employer's Average Annual Payroll

Equals or Exceeds Less Than Contribution Rate

----- -27.0 9.0%

-27.0 -26.0 8.8%

-26.0 -25.0 8.6%

-25.0 -24.0 8.4%

-24.0 -23.0 8.2%

-23.0 -22.0 8.0%

-22.0 -21.0 7.8%

-21.0 -20.0 7.6%

-20.0 -19.0 7.4%

-19.0 -18.0 7.2%

-18.0 -17.0 7.0%

-17.0 -16.0 6.8%

-16.0 -15.0 6.6%

-15.0 -14.0 6.4%

-14.0 -13.0 6.2%

-13.0 -12.0 6.0%

-12.0 -11.0 5.8%

-11.0 -10.0 5.6%

-10.0 -9.0 5.4%

-9.0 -8.0 5.2%

-8.0 -7.0 5.0%

-7.0 -6.0 4.8%

-6.0 -5.0 4.6%

-5.0 -4.0 4.4%

-4.0 -3.0 4.2%

-3.0 -2.0 4.0%

-2.0 -1.0 3.8%

-1.0 0 3.6%

0 2.5 2.7%

2.5 3.5 2.6%

3.5 4.5 2.5%

4.5 5.0 2.4%

5.0 5.5 2.3%

5.5 6.0 2.2%

6.0 6.5 2.1%

6.5 7.0 2.0%

7.0 7.5 1.9%

7.5 8.0 1.8%

8.0 8.5 1.7%

8.5 9.0 1.6%

9.0 9.5 1.5%

9.5 10.0 1.4%

10.0 10.5 1.3%

10.5 11.0 1.2%

11.0 11.5 1.1%

11.5 12.0 1.0%

12.0 12.5 0.9%

12.5 13.0 0.8%

13.0 13.5 0.6%

13.5 14.0 0.4%

14.0 14.5 0.3%

14.5 15.0 0.2%

15.0 ---- 0.0%

3. Notwithstanding the provisions of subsection 2 of section 288.090, any
employer participating in a shared work plan under section 288.500 who
has not had at least twelve calendar months immediately preceding the
calculation date throughout which his account could have been charged
with benefits shall have a contribution rate equal to the highest
contribution rate in the table in subsection 2 of this section, until
such time as his account has been chargeable with benefits for the period
of time sufficient to enable him to qualify for a computed rate on the
same basis as other employers participating in shared work plans.

4. Employers who have been taxed at the maximum rate pursuant to this
section for two consecutive years shall have a surcharge of one-quarter
percent added to their contribution rate calculated pursuant to this
section. In the event that an employer remains at the maximum rate
pursuant to this section for a third or subsequent year, an additional
surcharge of one-quarter percent shall be annually assessed, but in no
case shall this surcharge cumulatively exceed one percent. Additionally,
if an employer continues to remain at the maximum rate pursuant to this
section an additional surcharge of one-half percent shall be assessed. In
no case shall the total surcharge assessed to any employer exceed one and
one-half percent in any given year. (L. 1972 H.B. 1017, A.L. 1979 S.B.
477, A.L. 1984 H.B. 1251 & 1549, A.L. 1987 S.B. 153, A.L. 2004 H.B. 1268
& 1211)

Effective 1-1-05

1. On October first of each calendar year, if the average
balance, less any federal advances, of the unemployment compensation
trust fund of the four preceding quarters (September thirtieth, June
thirtieth, March thirty-first and December thirty-first of the preceding
calendar year) is less than four hundred fifty million dollars, then each
employer's contribution rate calculated for the four calendar quarters of
the succeeding calendar year shall be increased by the percentage
determined from the following table:

Balance in Trust Fund

Percentage Less Than Equals or Exceeds of Increase

$450,000,000 $400,000,000 10% $400,000,000 $350,000,000 20% $350,000,000
30%

For calendar years 2005, 2006, and 2007, the contribution rate of any
employer who is paying the maximum contribution rate shall be increased
by forty percent, instead of thirty percent as previously indicated in
the table in this section.

2. For calendar years 2005, 2006, and 2007, an employer's total
contribution rate shall equal the employer's contribution rate plus a
temporary debt indebtedness assessment equal to the amount to be
determined in subdivision (6) of subsection 2 of section 288.330 added to
the contribution rate plus the increase authorized under subsection 1 of
this section. Any moneys overcollected beyond the actual administrative,
interest and principal repayment costs for the credit instruments used
shall be deposited into the state unemployment insurance trust fund and
credited to the employer's experience account. The temporary debt
indebtedness assessment shall expire upon the last day of the fourth
calendar quarter of 2007. (L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485,
A.L. 1992 S.B. 626, A.L. 1993 H.B. 502, A.L. 1994 S.B. 559, A.L. 2004
H.B. 1268 & 1211)

Effective 1-1-05

On October first of each calendar year, if the average balance,
less any federal advances, of the unemployment compensation trust fund of
the four preceding quarters (September thirtieth, June thirtieth, March
thirty-first and December thirty-first of the preceding calendar year) is
more than five hundred million dollars, then each employer's contribution
rate calculated for the four calendar quarters of the succeeding calendar
year shall be decreased by the percentage determined from the following
table:

Balance in Trust Fund

Percentage More Than But Less Than of Decrease

$600,000,000 $750,000,000 7% $750,000,000 12%

Notwithstanding the table in this section, if the balance in the
unemployment insurance compensation trust fund as calculated in this
section is more than seven hundred fifty million dollars, the percentage
of decrease of the employer's contribution rate calculated for the four
calendar quarters of the succeeding calendar year shall be no greater
than ten percent for any employer whose calculated contribution rate
under section 288.120 is six percent or greater. (L. 1982 H.B. 1521, A.L.
1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1992 S.B. 626, A.L. 1994
S.B. 559, A.L. 2004 H.B. 1268 & 1211)

Effective 1-1-05

The term "average annual payroll" as used in sections 288.113 to
288.127 means one-third of the total amount of taxable wages paid for
insured work during the thirty-six consecutive months' period immediately
preceding any July first calculation date; provided, however, if an
employer during any one calendar half year in such period paid no wages
for insured work, whether taxable or not, such employer's average annual
payroll shall be twice the total amount of taxable wages paid by him in
the calendar half year of such period wherein the taxable wages paid by
him were highest, and except that for an employer who has been subject to
the Missouri employment security law less than thirty-six months the term
shall mean the total amount of taxable wages paid by him during the
twelve-month period immediately preceding any July first calculation
date. If an employer during any one calendar half year in such period
paid no wages for insured work, such employer's average annual payroll
shall be twice the total amount of taxable wages paid by him in the
calendar half year during the twenty-four consecutive months preceding
the July first calculation date wherein taxable wages paid by him were
highest. (L. 1951 p. 564 § 288.110, A.L. 1957 p. 531, A.L. 1965 p. 420,
A.L. 1965 2d Ex. Sess. p. 927, A.L. 1967 pp. 396 and 401, subdiv. (1) of
subsec. 1 of § 288.120)

Any employer may make voluntary payments in addition to the
contributions required under this law, which shall be credited to his
account, in accordance with regulations established by the division. Such
payments shall be included in the employer's account as of the preceding
calculation date if they are made on or before the following January
fifteenth. Such voluntary payments when accepted from an employer will
not be refunded in whole or in part. (L. 1951 p. 564 § 288.110, A.L. 1957
p. 531, A.L. 1965 p. 420, A.L. 1965 2d Ex. Sess. p. 927, A.L. 1967 p. 396
§ 288.120.2 and p. 401)

1. If an employer with a positive experience rate account
balance is not eligible for a rate calculation after once becoming
eligible because the employer did not have twelve consecutive calendar
months immediately preceding the calculation date throughout which its
account could have been charged with benefits, such employer's rate shall
be no less than two and seven-tenths percent.

2. If an employer with a deficit experience rate account balance is not
eligible for a rate calculation after once becoming eligible because the
employer did not have twelve consecutive calendar months immediately
preceding the calculation date throughout which its account could have
been charged with benefits, such employer's rate shall be no less than
five and four-tenths percent. (L. 1951 p. 564 § 288.110, A.L. 1957 p.
531, A.L. 1965 p. 420, A.L. 1965 2d Ex. Sess. p. 927, A.L. 1967 p. 396 §
288.120.3 and p. 401, A.L. 1975 S.B. 276, A.L. 1984 H.B. 1251 & 1549,
A.L. 1994 S.B. 561, A.L. 1998 S.B. 922, A.L. 1999 H.B. 162 merged with
S.B. 32)

1. In addition to all other contributions due under this
chapter, if the fund is utilizing moneys advanced by the federal
government under the provisions of 42 U.S.C.A., Section 1321 pursuant to
section 288.330, or if the fund is not utilizing moneys advanced by the
federal government, then from the proceeds of credit instruments issued
under section 288.330, or from the moneys advanced under financial
agreements under subdivision (17) of subsection 2 of section 288.330, or
a combination of credit instruments proceeds and moneys advanced under
financial agreements, each employer shall be assessed an amount solely
for the payment of interest due on such federal advancements, or if the
fund is not utilizing moneys advanced by the federal government, or in
the case of issuance of credit instruments for the payment of the
principal, interest, and administrative expenses related to such credit
instruments, or in the case of financial agreements for the payment of
principal, interest, and administrative expenses related to such
financial agreements, or in the case of a combination of credit
instruments and financial agreements for the payment of principal,
interest, and administrative expenses for both. The rate shall be
determined by dividing the interest due on federal advancements or if the
fund is not utilizing moneys advanced by the federal government, then the
principal, interest, and administrative expenses related to credit
instruments, or the principal, interest, and administrative expenses
related to financial agreements under subdivision (17) of subsection 2 of
section 288.330, or the principal, interest, and administrative expenses
related to a combination of credit instruments and financial agreements
by ninety-five percent of the total taxable wages paid by all Missouri
employers in the preceding calendar year. Each employer's proportionate
share shall be the product obtained by multiplying such employer's total
taxable wages for the preceding calendar year by the rate specified in
this section. Each employer shall be notified of the amount due under
this section by June thirtieth of each year and such amount shall be
considered delinquent thirty days thereafter. The moneys collected from
each employer for the payment of interest due on federal advances, or if
the fund is not utilizing moneys advanced by the federal government, then
the payment of principal, interest, and administrative expenses related
to credit instruments, or the payment of the principal, interest, and
administrative expenses related to financial agreements under subdivision
(17) of subsection 2 of section 288.330, or the payment of the principal,
interest, and administrative expenses related to a combination of credit
instruments and financial agreements, shall be deposited in the special
employment security fund.

2. If on December thirty-first of any year the money collected under this
section exceeds the amount of interest due on federal advancements by one
hundred thousand dollars or more, then each employer's experience rating
account shall be credited with an amount which bears the same ratio to
the excess moneys collected under this section as that employer's payment
collected under this section bears to the total amount collected under
this section. Further, if on December thirty-first of any year the moneys
collected under this section exceed the amount of interest due on the
federal advancements by less than one hundred thousand dollars, the
balance shall be transferred from the special employment security fund to
the Secretary of the Treasury of the United States to be credited to the
account of this state in the unemployment trust fund.

3. In addition to all other contributions due under this chapter, if the
fund is utilizing moneys from the proceeds of credit instruments issued
under section 288.330, or from the moneys advanced under financial
agreements under subdivision (17) of subsection 2 of section 288.330, or
a combination of credit instrument proceeds and moneys advanced under
financial agreements each employer shall be assessed a credit instrument
and financing agreement repayment surcharge. The total of such surcharge
shall be calculated as an amount up to one hundred fifty percent of the
amount required in the twelve-month period following the due date for the
payment of such surcharge for the payment of the principal, interest, and
administrative expenses related to such credit instruments, or in the
case of financial agreements for the payment of principal, interest, and
administrative expenses related to such financial agreements, or in the
case of a combination of credit instruments and financial agreements for
the payment of principal, interest, and administrative expenses for both.
Each employer's proportionate share shall be the product obtained by
multiplying the total statewide credit instrument and financing agreement
repayment surcharge by a number obtained by dividing the employer's total
taxable wages for the prior year by the total taxable wages in the state
for the prior year. Each employer shall be notified of the amount due
under this section by (January) thirtieth of each year and such amount
shall be considered delinquent thirty days thereafter. (L. 1984 H.B. 1251
& 1549 § 288.129, A.L. 1994 S.B. 559, A.L. 2004 H.B. 1268 & 1211)

Effective 7-1-04

1. Each employing unit shall keep true and accurate payroll and
other related records, containing such information as the division may by
regulation prescribe for a period of at least three calendar years after
the record was made. Such records shall be open to inspection and be
subject to being copied by authorized representatives of the division at
any reasonable time and as often as may be necessary. Any authorized
person engaged in administering this law may require from any employing
unit any sworn or unsworn reports, with respect to individuals performing
services for it, which are deemed necessary for the effective
administration of this law.

2. All employers required to report W-2 copy A information on magnetic
media tape to the Social Security Administration pursuant to 26 CFR
Section 301.6011-2, or successor regulations, are likewise required to
report quarterly wage information due pursuant to section 288.090 to the
division on magnetic tape or diskette in a format prescribed by the
division.

3. Each employer shall post and maintain in places readily accessible to
the employer's workers printed statements concerning benefit rights,
claims for benefits and such other matters related to the administration
of this law as the division may by regulation prescribe. Each employer
shall supply to workers copies of any printed statements relating to
claims for benefits when and as the division may by regulation prescribe.
Such printed statements and other materials shall be supplied by the
division without cost.

4. A deputy shall make an ex parte determination after investigation but
without hearing with respect to any matter pertaining to the liability of
an employing unit which does not involve a claimant. The deputy shall
promptly notify any interested employing units of each such determination
and the reason for it. The division shall grant a hearing before an
appeals tribunal to any employing unit appealing from any such ex parte
determination provided an appeal is filed in writing within thirty days
following the date of notification or the mailing of such determination
to the party's last known address. In the absence of an appeal any such
determination shall become final at the expiration of a thirty-day
period. The deputy may, however, at any time within a year from the date
of the deputy's determination, for good cause, reconsider the
determination and shall promptly notify all interested employing units of
his amended determination and the reason for it.

5. The thirty-day period provided in subsection 4 of this section may,
for good cause, be extended. (L. 1951 p. 564, A.L. 1988 H.B. 1485, A.L.
1996 H.B. 1368, A.L. 1998 S.B. 922)

Effective 1-1-99

(1955) An employment security tax for each calendar year is a separate
transaction and a determination of liability as to one year is no
adjudication as to another. Christian Board of Pub. v. Div. of Emp.
Security (A.) 279, S.W.2d 55.

If not later than three years after the date on which any
contributions would have been required to be paid if due, an employing
unit who has paid such contributions or interest thereon shall make
application for an adjustment thereof in connection with subsequent
contribution payments, or for a refund thereof because such adjustment is
not practicable, and if the division shall determine that such
contributions or interest or any portion thereof was erroneously
collected, the division shall make an adjustment thereof, without
interest, in connection with subsequent contribution payments, or if such
adjustment is not practicable, the division shall refund such payment,
without interest, from the fund. The division may, in its discretion, at
any time and under such conditions and limitations as it may deem proper,
make an adjustment or refund of contributions or interest paid thereon
which the division finds has been erroneously collected, or any part
thereof, if it finds there is good cause why such adjustment or refund
should be made. The division shall not be required to refund any
contributions based upon wages payable or paid which have been included
in a determination of a claimant's benefit rights and which determination
has become final. (L. 1951 p. 564, A.L. 1996 H.B. 1368)

Contributions unpaid for any quarter which become due and
payable after the last day of the calendar quarter in which this act
became* effective (August 28, 1994) shall bear interest at the rate
established by the Internal Revenue Code pursuant to Title 26, Section
6621(b), in effect on the date on which such contribution became due,
provided, however, that such interest shall abate for any period of any
extension of time granted by the division pursuant to the provisions of
section 288.090. Such interest shall accrue for each month, or part of a
month, after such date until payment is received by the division, except
that:

(1) An employing unit not previously subject to this law, which becomes
an employer and does not refuse to make the reports required under this
law shall not be liable for such interest until thirty days after it has
been notified that the division has made a determination that it is an
employer subject to this law; or

(2) An employing unit previously subject to this law, which acquires
substantially all of the business of an employer under section 288.110
and whose contribution rate increases after the accounts were combined
and does not refuse to make the reports required under this law shall not
be liable for such interest until thirty days after it has been notified
that the division has made a determination that it is a successor
employer under this chapter. (L. 1951 p. 564, A.L. 1982 H.B. 1521, A.L.
1994 S.B. 559, A.L. 1998 S.B. 922)

Effective 1-1-99

*Word "becomes" appears in original rolls.

1. If any employer neglects or refuses to make a report as
required by this law the division shall make an estimate based on any
information in its possession or that may come into its possession of the
amount of wages paid by such employer for the period in respect to which
the employer failed to make the* report, and upon the basis of such
estimated amount compute and assess the contributions and interest
payable by such employer, adding to such sum a penalty as set forth in
subsection 2 of this section. Promptly thereafter, the division shall
give to such employer written notice of such estimated contributions,
interest and penalties as so assessed, the notice to be served personally
or by registered mail, directed to the last known principal place of
business of such employer in this state or in any state in the event the
employer has none in this state.

2. If any employer neglects or refuses to file any required report by the
last day of the month following the due date there shall be imposed a
penalty, equal to the greater of one hundred dollars or ten percent of
the contributions required to be shown on the report, for each month or
fraction thereof during which such failure continues, provided, however,
that the penalty shall not exceed the greater of two hundred dollars or
twenty percent of the contributions in the aggregate.

3. In any case in which any contributions, interest or penalties imposed
by this law are not paid when due, it shall be the duty of the division,
when the amount of contributions, interest or penalties is determined,
either by the report of the employer or by such investigation as the
division may make, to assess the contributions, interest and penalties so
determined against such employer and to certify the amount of such
contributions, interest and penalties and give such employer written
notice, served personally or by registered mail, directed to the last
known address of such employer in this state or in any state, in the
event the employer has none in this state.

4. If fraud or evasion on the part of any employer is discovered by the
division, the division shall determine the amount by which the state has
been defrauded, shall add to the amount so determined a penalty equal to
twenty-five percent thereof, and shall assess the same against the
employer. The amount so assessed shall be immediately due and payable;
provided, however, that the division shall promptly thereafter give to
such employer written notice of such assessment.

5. Any employer against whom an assessment is made pursuant to the
provisions of subsections 1, 2, 3 and 4 of this section may petition for
reassessment. The petition for such reassessment shall be filed with the
division during the thirty-day period following the day of service or
mailing of the notice of such assessment. In the absence of the filing of
such a petition for reassessment the assessment shall become final upon
the expiration of such a thirty-day period. Each such petition for
reassessment shall set forth specifically and in detail the grounds upon
which it is claimed the assessment is erroneous.

6. (1) In any case in which any contributions, interest or penalties
imposed by law are not paid when due, the notice of the assessment of
such contributions, interest and penalties shall be served upon or mailed
to the employer within three years of the date upon which the payment of
the contributions was due except that in any case of fraud or
misrepresentation on the part of the employer, the notice of the
assessment of the contributions, interest and penalties may be served
upon or mailed to the employer at any time.

(2) The giving of the notice of the making of the assessment shall toll
any statute of limitations on the collection of any contributions,
interest and penalties assessed.

(3) In the event any employer is entitled to the advantage of the
Soldiers' and Sailors' Civil Relief Act of 1940, or any amendment
thereto, prior to the date any assessment becomes final, such employer
shall be permitted to file a petition for reassessment at any time within
ninety days following such employer's discharge from the armed services.

(4) The certificate of assessment which, pursuant to the provisions of
section 288.170, may be filed with the clerk of the circuit court shall,
upon such filing, thereafter be treated in all respects as a final
judgment of the circuit court against the employer and the general
statute of limitations applying to other judgments of courts of record
shall apply. (L. 1951 p. 564 § 288.150, A.L. 1996 H.B. 1368, A.L. 1998
S.B. 922)

Effective 1-1-99

*Word "the" does not appear in original rolls.

1. In any case in which any contributions, interest or penalties
imposed under this law are not paid when due and the assessment of which
has become final, the division may file for record in the office of the
clerk of the circuit court in the county in which the employer owing said
contributions, interest or penalties resides, or has his place of
business, or any other county in which he has property, or all of them, a
certificate specifying the amount of the contributions, interest and
penalties due and the name of the employer liable for the same and it
shall be the duty of the clerk of the circuit court to file such
certificate of record and enter the same in the record of the circuit
court for judgments and decrees under the procedure prescribed for filing
transcripts of judgments. From the time of the filing of such
certificate, the amount of the contributions, interest and penalties
specified therein shall have the force and effect of a judgment of the
circuit court until the same is satisfied by the division through its
duly authorized agents. Execution shall be issuable at the request of the
division, its agent or attorney as is provided in the case of other
judgments. No exemption shall be allowed from the levy of an execution
issued for such contributions, interest and penalties and no indemnifying
bond shall be required by the sheriff before making levy.

2. If any employer defaults in the payment of contributions, interest, or
penalties the amount due shall be collected by civil action in the name
of the division. Such suit shall be brought in the county wherein the
employer resides or has a place of business or agent for the transaction
of business in this state or where he or it may be found, and the
employer adjudged in default shall pay the cost of such action. Any civil
action brought under this law shall be heard by the court at the earliest
possible date and shall be entitled to preference on the calendar of the
court over all other civil actions except petitions for judicial review
under this law and cases arising under the workmen's compensation law of
this state. If any employer shall fail to resort to the remedy herein
provided for reassessment of any contributions, interest or penalties
within the time as provided herein, such employer shall thereafter be
precluded from asserting any defense in a direct suit for the collection
of the contributions.

3. The foregoing remedies shall be cumulative and no action taken shall
be construed as an election on the part of the state or any of its
officers to pursue any remedy or action hereunder to the exclusion of any
other remedy or action for which provision is made. (L. 1951 p. 564 §
288.150)

1. Notwithstanding any other provisions to the contrary, the
division may collect any debt by interception of the debtor's federal
income tax refund, in the manner and to the extent allowed by federal law.

2. "Debt" shall mean any established overpayment or sum past due that is
legally owed and enforceable under the Missouri employment security law,
which has accrued through contract or operation of law and which has
become final under state law and remains uncollected.

3. "Debtor" shall mean any individual, sole proprietorship, partnership,
corporation, limited liability company, or other legal entity owing a
debt. (L. 2004 H.B. 1268 & 1211)

Effective 1-1-05

In any case in which the director finds, upon consideration of a
sworn financial statement and through such other investigation as is
deemed necessary, that an employer or a former employer who no longer
conducts an active business, has insufficient net assets to pay the full
amount of all contributions, interest, or penalties that may be due, and
where such employer or former employer can pay some but not all of such
amount, the director may agree to accept any amount he finds reasonable
under the circumstances, as consideration for the settlement of the full
amount of contributions, interest or penalties due, if he is satisfied
that failure to accept such amount would result in the loss of
opportunity to collect any substantial portion of the contributions,
interest or penalties. Wherever such an agreement is made there shall be
placed in the division's files a statement of the full amount of the
contributions, interest or penalties, the amount paid as consideration
under the terms of the agreement, and the reason for the agreement. Any
such agreement shall be final and conclusive as to the matters agreed
upon except upon a showing of fraud, or malfeasance, or misrepresentation
of a material fact. (L. 1951 p. 564 § 288.150)

1. The director shall designate an impartial referee or referees
to hear and decide disputed determinations, claims referred pursuant to
subsection 2 of section 288.070, and petitions for reassessment. No
employee of the division shall participate on behalf of the division in
any case in which the division employee is an interested party.

2. The manner in which disputed determinations, referred claims, and
petitions for reassessment shall be presented and the conduct of hearings
shall be in accordance with regulations prescribed by the division for
determining the rights of the parties, whether or not such regulations
conform to common law or statutory rules of evidence and other technical
rules of procedure. When the same or substantially similar evidence is
relevant and material to the matters in issue in claims by more than one
individual or in claims by a single individual in respect to two or more
weeks of unemployment, the same time and place for considering each such
claim or claims may be fixed, hearings thereon jointly conducted, a
single record of the proceedings made, and evidence introduced with
respect to one proceeding considered as introduced in the others, if in
the judgment of the appeals tribunal or the commission having
jurisdiction of the proceeding such consolidation would not be
prejudicial to any party. A full and complete record shall be kept of all
proceedings in connection with a disputed determination, referred claim,
or petition for reassessment. The appeals tribunal shall include in the
record and consider as evidence all records of the division that are
material to the issues. All testimony at any hearing shall be recorded
but need not be transcribed unless the matter is further appealed.

3. Unless an appeal on a disputed determination or referred claim is
withdrawn, an appeals tribunal, after affording the parties reasonable
opportunity for fair hearing, shall affirm, modify, or reverse the
determination of the deputy, or shall remand the matter to the deputy
with directions. In addition, in any case wherein the appellant, after
having been duly notified of the date, time, and place of the hearing,
shall fail to appear at such hearing, the appeals tribunal may enter an
order dismissing the appeal. The director may transfer to another appeals
tribunal the proceedings on an appeal determination before an appeals
tribunal. The parties shall be duly notified of an appeals tribunal's
decision or order, together with its reason therefor, which shall be
deemed to be the final decision or order of the division unless, within
thirty days after the date of notification or mailing of such decision,
further appeal is initiated pursuant to section 288.200; except that,
within thirty days of either notification or mailing of the appeals
tribunal's decision or order, the appeals tribunal, on its own motion,
may reconsider any decision or order when it appears that such
reconsideration is essential to the accomplishment of the object and
purpose of this law.

4. Unless a petition for reassessment is withdrawn or is allowed without
a hearing, the petitioners shall be given a reasonable opportunity for a
fair hearing before an appeals tribunal upon each such petition. The
appeals tribunal shall promptly notify the interested parties of its
decision upon such petition together with its reason therefor. In
addition, in any case wherein the appellant, after having been duly
notified of the date, time, and place of the hearing, shall fail to
appear at such hearing, the appeals tribunal may enter an order
dismissing the appeal. In the absence of the filing of an application for
review of such decision, the decision, whether it results in a
reassessment or otherwise, shall become final thirty days after the date
of notification or mailing thereof; except that, within thirty days of
either notification or mailing of the appeals tribunal's decision or
order, the appeals tribunal, on its own motion, may reconsider any
decision or order when it appears that such reconsideration is essential
to the accomplishment of the object and purposes of this law.

5. Any party subject to any decision of an appeals tribunal pursuant to
this chapter has a right to counsel and shall be notified prior to a
hearing conducted pursuant to this chapter that a decision of the appeals
tribunal is presumptively conclusive for the purposes of this chapter as
provided in section 288.200. (L. 1951 p. 564 § 288.160, A.L. 1972 S.B.
473, A.L. 1979 S.B. 477, A.L. 1984 H.B. 1251 & 1549, A.L. 1996 H.B. 1368)

(1962) When it was stipulated by counsel with referee that certain
evidence previously heard in some prior proceedings would be applicable
to and considered in proceedings on claim for benefits, no part of which
was made part of the record, neither the appeals tribunal, the
commission, nor the circuit court could have rendered a decision
authorized by law and the cause was remanded. Gidley v. Industrial
Commission (A.), 356 S.W.2d 550.

1. Any of the parties (including the division) to any decision
of an appeals tribunal, may file with the commission within thirty days
following the date of notification or mailing of such decision, an
application to have such decision reviewed by the commission. The
commission may allow or deny an application for review. If an application
is allowed, the commission may affirm, modify, reverse, or set aside the
decision of the appeals tribunal on the basis of the evidence previously
submitted in such case or may take additional evidence or may remand the
matter to the appeals tribunal with directions. Any additional hearing
shall be conducted in accordance with the requirements of subsection 2 of
section 288.190. The commission shall promptly notify the parties of its
decision and its reasons therefor. If an application for review is
denied, the decision of the appeals tribunal shall be deemed to be the
decision of the commission for the purpose of judicial review and shall
be subject to judicial review within the time and in the manner provided
for with respect to decisions of the commission except that the time
limitations shall run from the date of notice of the order of the
commission denying the application for review.

2. Any decision of the commission shall become final ten days after the
date of notification or mailing thereof to the parties. Any right, fact
or matter in issue, directly based upon or necessarily involved in a
determination or redetermination which has become final or in a decision
on appeal which has become final, shall be conclusive with respect to the
parties who had notice of such determination, redetermination, or
decision for all the purposes of the employment security law in any other
proceeding; except that, the commission may on its own motion and by a
written decision reconsider any determination or redetermination or
decision wherein any such right, fact or matter at issue was determined
or necessarily involved when it appears that such reconsideration is
essential to accomplish the object and purposes of the law. Judicial
review of any decision of the commission shall be permitted only after
the party claiming to be aggrieved thereby has exhausted the
administrative remedies as provided by this law and the rules and
regulations of the division. (L. 1951 p. 564 § 288.170, A.L. 1984 H.B.
1251 & 1549, A.L. 1992 S.B. 626, A.L. 1996 H.B. 1368)

Within twenty days after a decision of the commission has become
final, the director or any party aggrieved by such decision may appeal
the decision to the appellate court having jurisdiction in the area where
the claimant or any one of the claimants reside. In such cases involving
a claimant who is not a resident of this state, and in all cases not
involving a claimant, the Missouri court of appeals for the western
district shall have jurisdiction of the appeal. Such appeal may be taken
by filing notice of appeal with the commission, whereupon the commission
shall, under its certificate, return to the court all documents and
papers filed in the matter, together with a transcript of the evidence,
the findings and the award, which shall become the record of the cause.
The commission shall notify the division of the commencement of the
appeal, and, upon receipt of such notice, the division shall be a party
to any judicial action involving any such decision and may be represented
by any qualified attorney who may be employed or appointed by the
director and designated by the director for this purpose. Upon appeal no
additional evidence shall be heard. The findings of the commission as to
the facts, if supported by competent and substantial evidence and in the
absence of fraud, shall be conclusive, and the jurisdiction of the
appellate court shall be confined to questions of law. The court, on
appeal, may modify, reverse, remand for rehearing, or set aside the
decision of the commission on the following grounds and no other:

(1) That the commission acted without or in excess of its powers;

(2) That the decision was procured by fraud;

(3) That the facts found by the commission do not support the award; or

(4) That there was no sufficient competent evidence in the record to
warrant the making of the award. An appeal shall not act as a supersedeas
or stay unless the commission shall so order. (L. 1951 p. 564 § 288.180,
A.L. 1961 p. 435, A.L. 1978 H.B. 1634, A.L. 1985 H.B. 373, A.L. 1995 H.B.
300 & 95)

(1975) A determination that a person is an "employer" must be reviewed by
the circuit court of Cole County. Hansen v. Division of Employment
Security (A.), 520 S.W.2d 150.

(1976) Held, exclusive jurisdiction of appeals from industrial commission
is in circuit court of Cole County. Springfield Gen. Osteo. Hosp. v.
Indus. Comm. (A.), 538 S.W.2d 364.

(1977) Claimant is disqualified from receiving unemployment benefits when
reason for leaving job was her inability to find a baby-sitter. Lyell v.
Labor and Industrial Relations Commission (A.), 553 S.W.2d 899.

(1985) The residence of a claimant is determined for circuit court
jurisdiction at the time the aggrieved party files its original claim.
Magdala Foundation v. Labor and Indus. Rel. (A.), 693 S.W.2d 193.

(1995) Statutory requirement of naming defendants is for administrative
convenience and is not jurisdictional. Clay v. Labor and Industrial
Relations Commission of Missouri, 908 S.W.2d 351 (Mo.banc).

(1997) Commission may not reconsider and reverse itself after the time
for appeal expires. Burch Food Services v. Division of Employment
Security, 945 S.W.2d 478 (Mo.App. W.D.).

1. Any finding of fact, conclusion of law, judgment or order
made by an appeals tribunal, the labor and industrial relations
commission or any person with the authority to make findings of fact or
law in any proceeding under this chapter shall not be conclusive or
binding in any separate or subsequent action not brought under this
chapter, and shall not be used as evidence in any subsequent or separate
action not brought under this chapter, before an arbitrator,
commissioner, commission, administrative law judge, judge or court of
this state or of the United States, regardless of whether the prior
action was between the same or related parties or involved the same facts.

2. Any finding of fact, conclusion of law, judgment or order made by an
arbitrator, commissioner, commission, administrative law judge, judge or
any other person or body with authority to make findings of fact or law
in any proceeding not brought under this chapter shall not be binding or
conclusive on an appeals tribunal or the labor and industrial relations
commission in any subsequent or separate proceeding brought under this
chapter, regardless of whether the prior action was between the same or
related parties or involved the same facts.

3. Nothing in subsection 1 of this section shall be construed to prevent
the use of evidence presented in any proceeding under this chapter in any
other proceeding not brought under this chapter. (L. 1988 H.B. 1485)

Effective 3-1-88

1. Subject to the supervision of the director of the department
of labor and industrial relations, the division of employment security of
the department of labor and industrial relations shall be under the
control, management and supervision of a director who shall be appointed
by the governor, by and with the advice and consent of the senate. The
director shall serve at the pleasure of the governor.

2. The division shall be responsible for administering the Missouri state
employment service operation, the unemployment insurance operation and
any other operations as are necessary to administer the state's
employment security law.

3. The central office of the division shall be maintained in the City of
Jefferson.

4. Subject to the supervision and approval of the director of the
department of labor and industrial relations, it shall be the duty of the
director to administer this law; and he shall have power and authority to
adopt, amend, or rescind any regulations as he deems necessary to the
efficient internal management of the division. The director shall
determine the division's organization and methods of procedure. Subject
to the provisions of the state merit system law, chapter 36, RSMo, the
director shall employ and prescribe the duties and powers of the persons
as may be necessary. The director shall collaborate with the personnel
director and the personnel advisory board in establishing for employees
of the division salaries comparable to the salaries paid by other states
of a similar size and volume of operations to employees engaged in the
administration of the employment security programs of those states. The
director may delegate to any such person the power and authority as he
deems reasonable and proper for the effective administration of the law,
and may in his discretion bond any person handling moneys or signing
checks. Further, the director shall have the power to make expenditures,
require reports, make investigations and take other action not
inconsistent with this law as he considers necessary to the efficient and
proper administration of the law.

5. Subject to the approval of the director of the department of labor and
industrial relations and the commission, the director shall adopt, amend
or rescind the rules and regulations as are necessary to implement any of
the provisions of this law not relating to the internal management of the
division; however, the rules and regulations shall not become effective
until ten days after their approval by the commission and copies thereof
have been filed in the office of the secretary of state. (L. 1951 p. 564
§ 288.190, A.L. 1955 p. 595, A.L. 1961 p. 436, A.L. 1963 p. 411, A.L.
1967 p. 405, A.L. 1971 S.B. 154, A.L. 1995 H.B. 300 & 95)

CROSS REFERENCES: Creation of division of employment security, RSMo
286.110 Rules and regulations to be filed in office of secretary of
state, Chap. 536, RSMo State merit system, Chap. 36, RSMo

The division of employment security of the department of labor
and industrial relations may continue administering the resume retrieval
program, formerly funded by federal grants, to the same extent as such
program has been provided prior to August 28, 1991. The division of
employment security may charge fees in connection with services provided
by the resume retrieval program sufficient to cover costs of
administration of the program. The general assembly may appropriate funds
to administer the resume retrieval program. (L. 1991 H.B. 422, et al. § 1)

1. Subject to the approval of the director of the department of
labor and industrial relations, the director of the division may
formulate, adopt and administer plans to provide the employees of the
division of employment security, as an incident of their employment, with
group life insurance or insurance against the payment of medical and
hospital expenses or any similar type of insurance. Any plan adopted
shall be made pursuant to a contract entered into with one or more
insurance companies authorized to do business in this state and it may
require the payment of all or any part of the premium by the division or
by the employees. If any plan adopted requires contributions by the
employees, the director may provide for the withholding of the amount of
the employees' contribution from their salaries, and may requisition the
total amount withheld as well as the amount of the division's
contribution from the unemployment compensation administration fund
derived from grants from the United States for that purpose in the state
treasury. The plan may provide for the continuation of any insurance
provided on the same or on a different basis after the retirement of any
employee who retires after the effective date of the plan pursuant to the
Missouri state employees' retirement system. Participation by any
employee of the division in any plan adopted shall be on a voluntary
basis.

2. Calendar year 1995 shall be the last year in which any employees of
the department of labor and industrial relations will be covered under
health insurance benefit plans that have been independently negotiated by
the division of employment security. For calendar year 1996, and each
calendar year thereafter, the department of labor and industrial
relations and the office of administration shall jointly determine the
financial transactions that will be required in order to account for the
federal unemployment compensation administration funds that shall be used
as the employer's contribution towards benefit plans for eligible
employees, retirees or dependents. Benefit plans shall be provided
pursuant to the provisions of this subsection.

(1) Beginning January 1, 1996, the Missouri consolidated health care plan
shall provide group health care benefits for all the employees of the
department of labor and industrial relations who meet the eligibility
requirements set forth for officers, employees or retirees of the state
or its participating agencies as set forth in chapter 103, RSMo. These
employees shall be offered the same benefits plan under the same terms
and conditions as other state employees. The Missouri consolidated health
care plan shall not assume responsibility for any liabilities incurred by
the department, or its eligible employees, retirees or dependents prior
to January 1, 1996.

(2) During calendar year 1995, the department of labor and industrial
relations, the office of administration and the Missouri state employees'
retirement system shall determine the feasibility of transitioning
employees of the department of labor and industrial relations who meet
the eligibility requirements set forth for officers, employees or
retirees of the state or its participating agencies, over to the group
life insurance benefit plan provided by the Missouri state employees'
retirement system. (L. 1965 p. 433, A.L. 1995 H.B. 300 & 95)

1. In the discharge of the duties imposed by this law, the
director, the commission, an appeals tribunal, and any duly authorized
representative of any of them shall have power to administer oaths and
affirmations, take depositions, certify to official acts, and issue
subpoenas to compel the attendance of witnesses and the production of
books, papers, correspondence, memoranda, and other records deemed
necessary as evidence in connection with a disputed determination or any
other phase of the administration of this law. Witnesses subpoenaed
pursuant to this subsection shall be allowed mileage and per diem at a
rate fixed by the division. Such fees shall be deemed a part of the
expense of administering this law.

2. No person shall be excused from attending and testifying or from
producing books, papers, correspondence, memoranda and other records
before the director, the commission, an appeals tribunal, or any duly
authorized representative of any of them on the ground that the testimony
or evidence, documentary or otherwise, required of him may tend to
incriminate him or subject him to a penalty or forfeiture; but no
individual shall be prosecuted or subjected to any penalty or forfeiture
for or on account of any transaction, matter, or thing concerning which
he is compelled, after having claimed his privilege against
self-incrimination, to testify or produce evidence, documentary or
otherwise, except that such individual so testifying shall not be exempt
from prosecution and punishment for perjury committed in so testifying.
(L. 1951 p. 564 § 288.190)

Any notice of appeal, application or other paper required under
this law to be filed with the division or the commission shall, when
mailed to and received by the division or the commission, be deemed to be
filed as of the date endorsed by the United States post office on the
envelope or container in which such paper is received. In instances where
the last day for the filing of any such paper falls on a Saturday,
Sunday, or legal holiday, the filing shall be deemed timely if
accomplished on the next day which is neither a Saturday, Sunday, nor a
legal holiday. (L. 1951 p. 564 § 288.190, A.L. 1957 p. 531, A.L. 1984
H.B. 1251 & 1549)

The records of the division shall constitute prima facie
evidence of the date of mailing of any notice, determination or other
paper mailed under this chapter. (L. 1993 H.B. 502)

Information obtained from any employing unit or individual
pursuant to the administration of this law, shall be held confidential
and shall not be published or be open to public inspection (other than to
public employees in the performance of their public duties, including,
but not limited to, the division of child support enforcement, other
child support agencies of the federal government or other states as
provided for under chapter 454, RSMo, or federal statutes) in any manner
revealing the individual's or employing unit's identity, but any claimant
or employing unit or their authorized representative shall be supplied
with information from the division's records to the extent necessary for
the proper preparation and presentation of any claim for unemployment
compensation benefits or protest of employer liability. Further, upon
receipt of a written request from a claimant or his or her authorized
representative, the division shall supply information previously
submitted to the division by the claimant, the claimant's wage history
and the claimant's benefit payment history. In addition, upon receipt of
a written request from an authorized representative of an employing unit,
the division shall supply information previously submitted to the
division by the employing unit, and information concerning the payment of
benefits from the employer's account and the unemployment compensation
fund, including amounts paid to specific claimants. Any information
obtained by the division in the administration of this law shall be
privileged and no individual or type of organization shall be held liable
for slander or libel on account of any such information. (L. 1951 p. 564
§ 288.190, A.L. 1979 S.B. 477, A.L. 1997 S.B. 361)

Effective 7-1-97

(1980) Language referring to "a way of strict necessity" must refer to a
standard determining the necessity for widening in order to give the
language any meaning. Reed v. Jones (A.), 594 S.W.2d 339.

Notwithstanding the provisions of section 288.250, the division
may enter into arrangements, share and exchange information pertaining to
job opportunities with appropriate not-for-profit agencies engaged in
programs to promote the employment and reemployment of unemployed and
underemployed workers throughout the state, and to these ends to carry on
investigations and research studies and publish the results thereof. (L.
1969 S.B. 108)

The director shall prepare a report for the director of the
department of labor and industrial relations and the report shall be
submitted by the director of the department of labor and industrial
relations to the governor and to the commission no later than the
fifteenth day of December of each year. The report shall cover the
administration and operation of this law during the preceding fiscal year
ending June thirtieth and shall make such recommendations for amendments
to this law as the director of the department of labor and industrial
relations deems proper. (L. 1951 p. 564 § 288.190, A.L. 1995 H.B. 300 &
95)

The provisions of the Wagner-Peyser Act (29 U.S.C.A. Sec. 49 et
seq.), as amended, are hereby accepted by this state and the division of
employment security is hereby designated and constituted the agency of
this state for the purposes of said act. The division shall establish and
maintain free public employment offices in such number and in such places
as may be necessary for the proper administration of this chapter and for
the purposes of performing such functions as are within the purview of
the Wagner-Peyser Act. (L. 1951 p. 564 § 288.190)

CROSS REFERENCE: County superintendent of public welfare to cooperate and
furnish data to employment bureau, when, RSMo 205.910

1. There is hereby established as a special fund, separate and
apart from all public moneys or funds of this state, an "Unemployment
Compensation Fund", which shall be administered by the division
exclusively for the purposes of this law. This fund shall consist of:

(1) All contributions and payments in lieu of contributions collected
under this law;

(2) Interest earned upon any moneys in the fund;

(3) Any property or securities acquired through the use of moneys
belonging to the fund;

(4) All earnings of such property or securities;

(5) All voluntary contributions permitted under the law; and

(6) All funds set aside or appropriated by the Congress of the United
States or any federal agency, to be deposited to the fund. All moneys in
the funds shall be mingled and undivided, except that all money credited
to this state's account in the Unemployment Trust Fund pursuant to
Section 903 of the Social Security Act, as amended, and which has been
appropriated for expenses of administration, shall be used only for the
purposes set out in subsection 5 of this section and shall not be
included in the cash balance in the unemployment compensation fund for
the purposes of sections 288.100 and 288.113 to 288.126.

2. The director shall designate a treasurer and custodian of the fund and
he or she shall administer the fund and shall issue his or her warrants
upon it in accordance with such regulations as the director shall
prescribe. He or she shall maintain within the fund three separate
accounts:

(1) A clearing account;

(2) An unemployment trust fund account; and

(3) A benefit account. To ensure that unemployment compensation trust
fund moneys are utilized only for the purpose authorized, no other fund
shall be established with increased employer taxes that are offset by a
reduction of unemployment contributions, except for the special
employment security fund created in section 288.310.

3. All moneys payable to the fund, upon their receipt by the division,
shall immediately be deposited in the clearing account. Refunds of
contributions or payments made necessary under the provisions of sections
288.140 and 288.340 may be paid from the clearing account or the benefit
account. After clearance, all moneys in the clearing account shall be
immediately deposited with the Secretary of the Treasury of the United
States of America to the credit of the account of this state in the
Unemployment Trust Fund, established and maintained pursuant to Section
904 of the Social Security Act, as amended, any provisions of law in this
state relating to the deposit, administration, release, or disbursement
of state moneys in the possession or custody of the state treasurer to
the contrary notwithstanding. The benefit account shall consist of all
moneys requisitioned from the Missouri account in the federal
Unemployment Trust Fund. Except as otherwise provided, moneys in the
clearing and benefit accounts may be deposited in any bank or public
depositary in which general funds of the state may be deposited, but no
public deposit insurance charge or premium shall be paid out of the fund.
Moneys in the clearing and benefit accounts shall not be commingled with
other state funds but shall be maintained in separate accounts on the
books of the depositary bank. All funds required by this law to be
deposited in any state depositary shall be secured by such depositary to
the same extent and in the same manner as is or may hereafter be required
by section 30.270, RSMo, and all the amendments thereto; provided, that
the division shall do those acts directed to be done by the governor,
attorney general and state treasurer, or any of them, under section
30.270, RSMo, which are not inconsistent with the other provisions of
this law. Collateral pledged for this purpose shall be kept separate and
distinct from any collateral pledged to secure other funds of the state,
or, if combined, shall be first used to satisfy and make whole the
accounts herein established. The treasurer shall give a separate bond
conditioned upon the faithful performance of his or her duties as
custodian of the fund in an amount not to exceed twenty-five thousand
dollars and in the form prescribed by law or approved by the attorney
general. Premiums for such bonds shall be paid from the administration
fund. All sums recovered for losses sustained by the fund shall be
deposited therein.

4. Moneys shall be requisitioned from the Missouri account in the federal
Unemployment Trust Fund solely for the payment of benefits or for refunds
of contributions or payments in lieu of contributions in accordance with
regulations prescribed by the director, except that money credited to
this state's account pursuant to Section 903 of the Social Security Act,
as amended, shall be used exclusively as provided in subsection 5 of this
section. The director shall from time to time requisition from the
federal Unemployment Trust Fund such amounts, not exceeding the amounts
standing to the Missouri account therein, as he or she deems necessary
for the payment of benefits and refunds for a reasonable future period.
Upon its receipt the treasurer shall deposit such money in the benefit
account and shall issue his or her warrants for the payment of benefits
solely from such benefit account. Expenditures of such moneys in the
benefit account and refunds from the clearing account shall not be
subject to any provisions of law requiring specific appropriations or
other formal release by state officers of moneys belonging to this state
in their custody. All warrants issued by the treasurer for the payment of
benefits and refunds shall bear the signature of the treasurer and the
countersignature of the director or other duly authorized division
representative. Any balance of moneys requisitioned from the federal
Unemployment Trust Fund which remains unclaimed or unpaid in the benefit
account after the expiration of the period for which such sums were
requisitioned shall either be deducted from estimates for, and may be
utilized for the payment of, benefits during succeeding periods, or, in
the discretion of the director, shall be redeposited with the Secretary
of the Treasury of the United States of America to the credit of the
Missouri account in the federal Unemployment Trust Fund as provided in
subsection 3 of this section.

5. (1) Money credited to the account of this state in the Unemployment
Trust Fund by the Secretary of the Treasury of the United States of
America pursuant to Section 903 of the Social Security Act, as amended,
may be requisitioned and used for the payment of expenses incurred for
the administration of this law pursuant to a specific appropriation by
the legislature, provided that the expenses are incurred and the money is
requisitioned as needed after the enactment of an appropriation law which:

(a) Specifies the purpose for which such money is appropriated and the
amounts appropriated therefor;

(b) Limits the period within which such money may be obligated to a
period ending not more than two years after the date of the enactment of
the appropriation law; and

(c) Limits the amount which may be obligated during a twelve-month period
beginning on July first and ending on the next June thirtieth to an
amount which does not exceed the amount by which the aggregate of the
amount transferred to the account of this state in the Unemployment Trust
Fund pursuant to subsections (a) and (b) of Section 903 of the Social
Security Act, as amended, exceeds the aggregate of the amounts used by
this state pursuant to this subsection and charged against the amounts
transferred to the account of this state in the Unemployment Trust Fund.

(2) The use of the money referred to in subdivision (1) of this
subsection shall be accounted for in accordance with standards
established by the Secretary of Labor.

(3) For purposes of subdivision (1) of this subsection, amounts used by
this state for administration shall be chargeable against transferred
amounts at the exact time the obligation is entered into.

(4) Money credited to the account of this state pursuant to Section 903
of the Social Security Act, as amended, may not be withdrawn or used
except for the payment of benefits and for the payment of expenses for
the administration of this law and of public employment offices pursuant
to this subsection.

(5) Money appropriated as provided under subdivision (1) of this
subsection for the payment of expenses of administration shall be
requisitioned as needed for the payment of obligations incurred under
such appropriation and, upon requisition, shall be deposited in the
unemployment compensation administration fund from which such payments
shall be made. Money so deposited shall, until expended, remain a part of
the unemployment compensation fund and, if it will not be expended, shall
be returned promptly to the account of this state in the Unemployment
Trust Fund.

(6) Money credited to the account of the state in the federal
Unemployment Trust Fund by the Secretary of the Treasury of the United
States of America pursuant to Title 42, Section 903 of the Social
Security Act with respect to the federal fiscal years 1999, 2000 and
2001, shall be used solely for the administration of the unemployment
compensation program.

6. The provisions of subsections 1, 2, 3, 4, and 5 of this section, to
the extent that they relate to the federal Unemployment Trust Fund, shall
be operative only so long as such federal Unemployment Trust Fund
continues to exist and so long as the Secretary of the Treasury of the
United States of America continues to maintain a separate book account of
all funds deposited therein by contributions from employers of this state
for benefit purposes, and by money credited pursuant to Section 903 of
the Social Security Act, as amended, together with a proportionate share
of the earnings apportioned to the Missouri account of such federal
Unemployment Trust Fund, from which no other state is permitted to make
or authorize withdrawals. If and when such Unemployment Trust Fund ceases
to exist, or such separate book account is no longer maintained, all
moneys, properties, or securities therein belonging to the unemployment
compensation fund of this state shall be transferred to the treasurer of
the unemployment compensation fund, who shall hold, invest, transfer,
sell, deposit, and release such moneys, properties or securities in a
manner approved by the director in accordance with the provisions of this
law; provided, that such moneys shall be invested in the following
readily marketable classes of securities: bonds or other interest-bearing
obligations of the United States of America, or securities on which the
payment of principal and interest are guaranteed by the United States of
America, and bonds or other interest-bearing obligations of the state of
Missouri; and provided, further, that such investments shall at all times
be so made that all the assets of the fund shall always be readily
convertible into cash when needed for the payment of benefits. The
treasurer shall dispose of securities or other properties belonging to
the unemployment compensation fund only under the direction of the
director.

7. Notwithstanding any other provision of this law, any interest or
penalties found to have been erroneously collected and which is ordered
to be refunded shall, if paid into the unemployment compensation fund, be
refunded out of the unemployment compensation fund and, if paid into the
special employment security fund, shall be refunded out of the special
employment security fund; except that, in the event any interest and
penalties paid into the unemployment compensation fund shall be
transferred to the special employment security fund, the refund of any
such interest and penalties shall be made from the special employment
security fund. (L. 1951 p. 564 § 288.210, A.L. 1957 p. 520, A.L. 1959
S.B. 282, A.L. 1965 p. 434, A.L. 1969 p. 399, A.L. 1971 S.B. 171, A.L.
1974 S.B. 449, A.L. 1984 H.B. 1251 & 1549, A.L. 1991 H.B. 422, et al.,
A.L. 1994 S.B. 559, A.L. 1998 S.B. 922, A.L. 2004 H.B. 1268 & 1211)

Effective 1-1-05

1. There is hereby created in the state treasury a special fund
to be known as the "Unemployment Compensation Administration Fund". All
moneys in this fund shall be continuously available to the division for
expenditure in accordance with the provisions of this law, and shall not
lapse at any time or be transferred to any other fund, and shall be
expended solely for the purpose of defraying the cost of the
administration of this law, and for no other purpose whatsoever. The fund
shall consist of all moneys appropriated by this state, and all moneys
received from the United States of America, or any agency thereof, or
from any other source, for such purpose, and shall also include any
moneys received from any agency of the United States or any other state
as compensation for services or facilities supplied to such agency, any
amounts received pursuant to any surety bond or insurance policy or from
other sources from losses sustained by the unemployment compensation
administration fund or by reason of damages to equipment or supplies
purchased from moneys in such fund and any proceeds realized from the
sale or disposition from any such equipment or supplies which may no
longer be necessary for the proper administration of this law.
Notwithstanding any provision of this section, all money requisitioned
and deposited in this fund pursuant to subdivision (3) of subsection 5 of
section 288.290 shall remain part of the unemployment compensation fund
and shall be used only in accordance with the conditions specified in
subsection 5 of section 288.290. All moneys in this fund shall be
deposited, administered and disbursed, in the same manner and under the
same conditions and requirements as is provided by law, for other special
funds in the state treasury. The state treasurer shall be liable on his
official bond for the faithful performance of his duties in connection
with the unemployment compensation administration fund.

2. Upon the request of the division, with the written consent of the
director of the department of labor and industrial relations, the office
of administration shall draw warrants payable to the duly appointed
cashiers of the petty cash accounts of the division in an amount to be
specified by the director of the division. The sum so specified shall be
administered by the cashier as a revolving account to be used in the
payment of incidental expenses of the area for which he has been
appointed. (L. 1951 p. 564 § 288.200, A.L. 1957 p. 520, A.L. 1988 H.B.
1485)

Effective 3-1-88

1. There is hereby created in the state treasury a special fund
to be known as the "Special Employment Security Fund". All interest and
penalties collected under the provisions of this law, including moneys
collected pursuant to section 288.128 for the payment of interest due on
federal advances received pursuant to section 288.330, or subject to
appropriation, or supplemental appropriation, by the general assembly,
amounts received pursuant to the credit instrument and financing
agreement repayment surcharge pursuant to section 288.128 related to the
payment of principal, interest, and administrative expenses related to
credit instruments issued under section 288.330, or the payment of the
principal, interest, and administrative expenses related to financial
agreements under subdivision (17) of subsection 2 of section 288.330, or
the payment of the principal, interest, and administrative expenses
related to a combination of credit instruments and financial agreements
shall be paid into this fund. The moneys collected pursuant to section
288.128 shall be used for the payment of interest due on federal advances
received pursuant to section 288.330. Amounts received pursuant to the
credit instrument and financing agreement repayment surcharge pursuant to
subsection 3 of section 288.128 shall be used, following appropriation by
the general assembly and exclusively for payment of principal, interest,
and administrative expenses related to credit instruments issued under
that section, or the payment of principal, interest, and administrative
expenses related to financial agreements under subdivision (17) of
subsection 2 of section 288.330, or the payment of the principal,
interest, and administrative expenses related to a combination of credit
instruments and financial agreements. Such moneys, except for moneys
collected pursuant to section 288.128, shall not be expended or available
for expenditure in any manner which would permit their substitution for,
or a corresponding reduction in, federal funds which would in the absence
of such money be available to finance expenditures for the administration
of the employment security law, but nothing in this section shall prevent
such moneys, except for moneys collected pursuant to section 288.128,
from being used as a revolving fund, to cover expenditures, necessary and
proper under the law, for which federal funds have been duly requested
but not yet received, subject to the charging of such expenditures
against such funds when received. Subject to the approval of the director
of the department of labor and industrial relations, the moneys in this
fund, except for moneys collected pursuant to section 288.128, shall be
used by the department of labor and industrial relations for the payment
of costs of administration which are found not to have been properly and
validly chargeable against federal grants or other funds received for or
in the unemployment compensation administration fund. Such moneys, except
for moneys collected pursuant to section 288.128, shall be available
either to satisfy the obligations incurred by the department of labor and
industrial relations for the division directly or by requesting the board
of fund commissioners to transfer the required amount from the special
employment security fund to the unemployment compensation administration
fund. The board of fund commissioners shall upon receipt of a written
request of the department of labor and industrial relations make any such
transfer. No expenditures of this fund or transfer herein provided,
except for moneys collected pursuant to section 288.128, shall be made
unless and until the director of the department of labor and industrial
relations finds that no other funds are available or can properly be used
to finance such expenditures, except that as hereinafter authorized
expenditures from such fund may be made for the purpose of acquiring
lands and buildings, or for the erection of buildings on lands so
acquired, which are deemed necessary by the director of the department of
labor and industrial relations for the proper administration of this law.
The director of the department of labor and industrial relations shall
order the transfer of such funds or the payment of any such obligation
and such funds shall be paid by the state treasurer on requisitions drawn
by the director of the department of labor and industrial relations
directing the state auditor to issue his or her warrant therefor. Any
such warrant shall be drawn by the state auditor based upon bills of
particulars and vouchers certified by an officer or employee designated
by the director of the department of labor and industrial relations. Such
certification shall among other things include a duly certified copy of
the director of the department of labor and industrial relations'
findings hereinbefore referred to. The moneys in this fund, except for
moneys collected pursuant to section 288.128, are hereby specifically
made available to replace, within a reasonable time, any moneys received
by this state pursuant to section 302 of the Federal Social Security Act
(42 U.S.C.A. Sec. 502), as amended, which, because of any action or
contingency, have been lost or have been expended for purposes other
than, or in amounts in excess of, those necessary for the proper
administration of the employment security law. The moneys in this fund
shall be continuously available to the director of the department of
labor and industrial relations for expenditure in accordance with the
provisions of this section and shall not lapse at any time or be
transferred to any other fund except as herein provided.

2. The director of the department of labor and industrial relations,
subject to the approval of the board of public buildings, is authorized
and empowered to use all or any part of the funds in the special
employment security fund, except for moneys collected pursuant to section
288.128, for the purpose of acquiring suitable office space for the
division by way of purchase, lease, contract or in any other manner,
including the right to use such funds or any part thereof to purchase
land and erect thereon such buildings as he or she shall deem necessary
or to assist in financing the construction of any building erected by the
state of Missouri or any of its agencies wherein available space will be
provided for the division under lease or contract between the department
of labor and industrial relations and the state of Missouri or such other
agency. The director of the department of labor and industrial relations
may transfer from the unemployment compensation administration fund to
the special employment security fund amounts not exceeding funds
specifically available to the department of labor and industrial
relations for that purpose, equivalent to the fair reasonable rental
value of any land and buildings acquired for its use until such time as
the full amount of the purchase price of such land and buildings and such
cost of repair and maintenance thereof as was expended from the special
employment security fund has been returned to such fund.

3. The director of the department of labor and industrial relations may
also transfer from the unemployment compensation administration fund to
the special employment security fund amounts not exceeding funds
specifically available to the department of labor and industrial
relations for that purpose, equivalent to the fair reasonable rental
value of space used by the department of labor and industrial relations
in any building erected by the state of Missouri or any of its agencies
until such time as the department of labor and industrial relations'
proportionate amount of the purchase price of such building and the
department of labor and industrial relations' proportionate amount of
such costs of repair and maintenance thereof as was expended from the
special employment security fund has been returned to such fund. (L. 1951
p. 564 § 288.210, A.L. 1982 H.B. 1521, A.L. 1994 S.B. 559, A.L. 1995 H.B.
300 & 95, A.L. 2004 H.B. 1268 & 1211)

Effective 7-1-04

1. All moneys received pursuant to section 302 of the Federal
Social Security Act (42 U.S.C.A. Sec. 502), as amended, shall be expended
solely for the purposes and in the amounts necessary for the proper and
efficient administration of the employment security law.

2. The state of Missouri hereby recognizes its obligation to replace in
the unemployment compensation administration fund within a reasonable
time, moneys received pursuant to section 302 of the Federal Social
Security Act (42 U.S.C.A. Sec. 502), as amended, which have been lost or
been expended for purposes other than or in amounts in excess of those
found necessary by the Secretary of Labor for the proper administration
of the employment security law, and that moneys received pursuant to said
provision of the Social Security Act shall be expended solely for the
purposes and in the amounts found necessary by the Secretary of Labor for
the proper and efficient administration of the law.

3. If in the actual administration of the employment security law, a
conflict develops between the provisions of this section and the
provisions of section 288.340, the division is hereby directed to pursue
appropriate means to test the constitutionality of section 303(a)(8) and
(9) of the Federal Social Security Act (42 U.S.C.A. Sec. 503), it being
the intention of this legislature that the provisions of this subsection
shall be effective only so long as its provisions are in fact and law
required in order that this state may continue to receive grants of funds
to pay the cost of administering the employment security law. (L. 1951 p.
564 § 288.210)

1. In the administration of this law, the division shall
cooperate to the fullest extent consistent with the provisions of this
law, with the United States Department of Labor; shall make such reports
in such form and containing such information as the Secretary of Labor
may from time to time require; and shall comply with such directives as
the Secretary of Labor may from time to time find necessary to assure the
correctness and verification of such reports; and shall comply with the
regulations prescribed by the Secretary of Labor governing the
expenditures of such sums as may be allotted and paid to this state under
Title III of the Federal Social Security Act (42 U.S.C.A. Sec. 501 et
seq.) for the purpose of assisting in the administration of this law. The
division may make its records available to the Railroad Retirement Board,
and may furnish the Railroad Retirement Board, at the expense of such
board, such copies thereof as the Railroad Retirement Board deems
necessary for its purposes. The division may afford reasonable
cooperation with every agency of the United States charged with the
administration of an unemployment insurance law.

2. The administration of this law and of other state employment security,
unemployment insurance and public employment service laws will be
promoted by cooperation between this state and such other states in
exchanging services and making available facilities and information. The
division is authorized to make such investigations, secure and transmit
such information, make available such services and facilities and
exercise such of the other powers provided herein with respect to the
administration of this law as it deems necessary or appropriate to
facilitate the administration of any such employment security,
unemployment insurance or public employment law and in like manner to
accept and utilize information, services and facilities made available to
this state by the agency charged with the administration of any other
employment security, unemployment insurance or public employment service
law.

3. The division shall fully cooperate with the agencies of other states
and shall make every proper effort within its means to oppose and prevent
any further action which would, in its judgment, tend to effect complete
or substantial federalization of the unemployment compensation fund of
this state or of the states generally or of the unemployment insurance
and employment security programs of this state or of the states generally
or of any part of the Social Security program.

4. Upon request therefor the division shall furnish to any agency of the
United States charged with the administration of public works or
assistance through public employment, the name, address, ordinary
occupation, and employment status of each recipient of benefits and such
recipient's rights to further benefits under this law.

5. For the purpose of establishing and maintaining free public employment
offices, the division is authorized to enter into agreements with any
agency of the United States charged with the administration of an
unemployment insurance law, with any political subdivision of this state
or with any private, nonprofit organization, and as a part of any such
agreement the division may accept moneys, services, or quarters as a
contribution to the unemployment compensation administration fund.

6. (1) The division is hereby authorized to enter into arrangements with
the appropriate agencies of other states or of the federal government:

(a) Whereby wages or services, upon the basis of which an individual may
become entitled to benefits under the unemployment insurance law of
another state or of the federal government, shall be deemed to be wages
for insured work for the purposes of this law, provided such other state
agency or agency of the federal government has agreed to reimburse the
fund for such portion of benefits paid under this law upon the basis of
such wages or services as the division finds will be fair and reasonable
as to all affected interests; and

(b) Whereby the division will reimburse other state or federal agencies
charged with the administration of unemployment insurance laws with such
reasonable portion of benefits, paid under the law of any such other
states or of the federal government upon the basis of employment or wages
for insured work, as the division finds will be fair and reasonable to
all affected interests.

(2) The division is hereby authorized to make to other state or federal
agencies and receive from such other state or federal agencies,
reimbursements from or to the fund, in accordance with arrangements
pursuant to this section.

7. The division is further authorized to enter into reciprocal agreements
with the appropriate agencies of other states or the federal government:

(1) Respecting the payment of benefits to individuals having wage credits
in this state, but being located in another state and filing a claim in
such state; and

(2) Adjusting the collection and payment of contributions by employers
with respect to employment not localized within this state.

8. The division is hereby authorized to enter into reciprocal
arrangements with appropriate and duly authorized agencies of other
states or of the federal government, or both, whereby:

(1) Services performed by an individual for a single employing unit for
which services are customarily performed by such individual in more than
one state shall be deemed to be services performed entirely within any
one of the states (i) in which any part of such individual's services are
performed, or (ii) in which such individual has his residence, or (iii)
in which the employing unit maintains a place of business; provided,
there is in effect, as to such services an election, approved by the
agency charged with the administration of such state's unemployment
insurance law, pursuant to which all of the services performed by such
individual for such employing unit are deemed to be performed entirely
within such state;

(2) Potential rights to benefits accumulated under the unemployment
insurance law of one or more states or under one or more such laws of the
federal government, or both, may constitute the basis of the payment of
benefits through a single appropriate agency under terms which the
division finds will be fair and reasonable as to all affected interests
and will not result in any substantial loss to the fund;

(3) Wages, upon the basis of which an individual may become entitled to
benefits under an unemployment insurance law of another state or of the
federal government, shall be deemed to be wages for insured work for the
purpose of determining his right to benefits under this law and wages for
insured work, on the basis of which an individual may become entitled to
benefits under this law shall be deemed to be wages on the basis of which
unemployment insurance under such law of another state or of the federal
government is payable, but no such arrangement shall be entered into
unless it contains provision for reimbursements to the fund for such of
the benefits paid under this law upon the basis of such wages and
provisions for reimbursements from the fund for such of the benefits paid
under such other law upon the basis of wages for insured work as the
division finds will be fair and reasonable to all affected interests; and

(4) Contributions due under this law with respect to wages for insured
work shall, for the purposes of section 288.090, be deemed to have been
paid to the fund as of the date of payment was made as contributions
therefor under another state or federal unemployment insurance law, but
no such arrangement shall be entered into unless it contains provisions
for such reimbursements to the fund of such contributions and the actual
earnings thereon, as the division finds will be fair and reasonable as to
all affected interests.

9. The division is hereby authorized to enter into arrangements with the
appropriate agencies of other states or the federal government whereby
individuals performing services in this and other states for a single
employing unit under circumstances not specifically provided for in
section 288.034, or under similar provisions in the unemployment
insurance laws of such other states, shall be deemed to be engaged in
employment performed entirely within this state or within one of such
other states and whereby potential rights to benefits accumulated under
the unemployment insurance laws of several states or under such a law of
the federal government, or both, may constitute the basis for the payment
of benefits through a single appropriate agency under terms which the
division finds will be fair and reasonable as to all affected interests
and will not result in any substantial loss to the fund.

10. Reimbursements paid from the fund pursuant to subsection 6 of this
section shall be deemed to be benefits for the purpose of section
288.060. To the extent that may be necessary, the division is authorized
to make to other state or federal agencies and to receive from such other
state or federal agencies, reimbursements from and to the fund, in
accordance with arrangements entered into pursuant to the provisions of
this and any other section of the employment security law.

11. On request of an agency which administers an employment security law
of another state, and which has found in accordance with the provisions
of such law that a claimant is liable to repay benefits received under
such law by reason of having knowingly made a false statement or
misrepresentation of a material fact with respect to a claim taken in
this state as an agent for such agency, the division shall collect the
amount of such benefits from such claimant to be refunded to such agency.
In any case in which under this subsection a claimant is liable to repay
any amount to the agency of another state, such amounts may be collected
without interest by civil action in the name of the division acting as
agent for such agency.

12. In the administration of the provisions of this law, which are
enacted to conform with the requirements of the Federal Employment
Security Amendments of 1970, the director shall take such action as may
be necessary to ensure that the provisions are so interpreted and applied
as to meet the requirements of such federal act as interpreted by the
United States Department of Labor, and to secure to this state the full
reimbursement of the federal share of extended benefits paid under this
law that are reimbursable under the federal act.

13. The division shall participate in any arrangements for the payment of
compensation on the basis of combining an individual's wages and
employment covered under this law with his wages and employment covered
under the unemployment compensation laws of other states which are
approved by the United States Secretary of Labor in consultation with the
state unemployment compensation agencies as reasonably calculated to
assure the prompt and full payment of compensation in such situations and
which include provisions for

(1) Applying the base period of a single state law to a claim involving
the combining of an individual's wages and employment covered under two
or more state unemployment compensation laws, and

(2) Avoiding the duplicate use of wages and employment by reason of such
combining. (L. 1951 p. 564 § 288.220, A.L. 1972 S.B. 474)

Effective 1-20-72

The division of employment security is authorized to participate
in federal comprehensive manpower programs authorized by the United
States Department of Labor and to pay allowances provided by such
programs in the manner provided for payment of benefits in section
288.290.4, to execute on behalf of this state agreements or contracts
with the appropriate federal agencies containing such provisions as may
be necessary or desirable to enable this state to participate in such
programs, to expend all funds made available for the purpose of such
programs by this state or local subdivisions thereof or by the federal
government, to supervise the expenditure of such funds and the conduct of
such programs by other public and private agencies in this state, and to
make such reports and certifications as are called for, and otherwise to
cooperate with the federal government and its departments and agencies in
the administration of such programs. (L. 1965 p. 437, A.L. 1975 S.B. 274)

1. If the federal unemployment tax act is amended to permit a
maximum rate of credit against said federal tax higher than the ninety
percent maximum rate of credit now permitted under section 1601(c) of the
Internal Revenue Code (26 U.S.C.A. Sec. 1601), to an employer with
respect to any state unemployment insurance law whose standard
contribution rate on payroll under said law is more than two and
seven-tenths percent, in that event the standard contribution rate as to
all employers under this law shall, by division rule, be increased from
two and seven-tenths percent on payroll to that percentage on payroll
which corresponds to the higher maximum rate of credit thus permitted
against the federal unemployment tax; and such increase shall become
effective on the same date as such higher maximum rate of credit becomes
permissible under such federal amendment.

2. If section 303(a)(5) of Title III of the Federal Social Security Act
(42 U.S.C.A. Sec. 503) and section 1603(a)(4) of the Internal Revenue
Code (26 U.S.C.A. Sec. 1603) are amended to permit a state agency to use,
in financing administrative expenditures incurred in carrying out its
employment security functions, some part of the moneys collected or to be
collected under a state unemployment insurance law, in partial or
complete substitution for grants under said Title III, in that event this
law shall, by division rule, be modified in the manner and to the extent
and within the limits necessary to permit such use by the division under
this law; and such modifications shall become effective on the same date
as such use becomes permissible under such federal amendments.

3. If the tax imposed by Title IX of the Federal Social Security Act or
any amendments thereto, or any other federal tax against which
contributions under this law may be credited shall, for any cause become
inoperative, with the result that no portion of the contributions
required under this law may be credited against such federal tax, then
this law by virtue of that fact shall be suspended from operation. (L.
1951 p. 564 § 288.230)

1. The division may cause to be made such summaries,
compilations, photographs, duplications or reproductions of any records,
documents, instruments, proceedings, reports or transcripts thereof as it
may deem advisable for the effective and economical preservation of the
information contained therein, and such summaries, compilations,
photographs, duplications or reproductions, duly authenticated or
certified by the director or by an employee to whom such duty is
delegated shall be admissible in any proceeding under this law or in any
judicial proceeding, to the extent that the original record, document,
instrument, proceeding, report or transcript thereof would have been
admissible therein.

2. The division may provide by regulation for the destruction or
disposition, after reasonable periods, of any records, documents,
instruments, proceedings, reports or transcripts thereof or reproductions
thereof or other papers in its custody, the preservation of which is no
longer necessary for the establishment of the contribution liability or
the benefit rights of any employing unit or individual or for any other
purposes necessary for the proper administration of this law, whether or
not such records, documents, instruments, proceedings, reports or
transcripts thereof or other papers in its custody have been summarized,
compiled, photographed, duplicated, reproduced or audited.

3. The division may prescribe by regulation the charges to be made for
certified and uncertified copies of records, reports, decisions,
transcripts or other papers or documents. All sums received in payment of
such charges shall be promptly transmitted to and deposited in the
unemployment compensation administration fund. (L. 1951 p. 564 § 288.240,
A.L. 1965 p. 420, A.L. 1974 S.B. 448)

The legislature reserves the right to amend or repeal all or any
part of this law at any time; and there shall be no vested private right
of any kind against such amendment or repeal. All the rights, privileges,
or immunities conferred by this law or by acts done pursuant thereto
shall exist subject to the power of the legislature to amend or repeal
this law at any time. (L. 1951 p. 564 § 288.250)

1. No employer or employing unit shall discharge, discipline or
penalize any employee because the employee has testified on behalf of
another employee in any proceeding under this chapter.

2. Any employer or employing unit who violates the provisions of this
section shall be liable in a civil action for back pay lost by an
employee as a result of the violation, and an employee discharged or
demoted in violation of this section shall be entitled to be reinstated
to his or her former or comparable position. The burden of proof shall be
on the party claiming a violation to prove a claim under this section.

3. The statute of limitations for actions under this section shall be six
months from the date testimony was provided by the employee on behalf of
another employee. (L. 1994 S.B. 561)

1. Beginning January 1, 1997, an individual filing a new or
renewed unemployment compensation claim shall, at the time of filing such
claim, be advised that:

(1) Unemployment compensation is subject to federal, state and local
income tax;

(2) Requirements exist pertaining to estimated tax payments;

(3) The individual may elect to have federal income tax deducted and
withheld from the individual's payment of unemployment compensation at
the amount specified in the federal Internal Revenue Code; and

(4) The individual shall be permitted to change a previously elected
withholding status.

2. Amounts deducted and withheld from unemployment compensation shall
remain in the unemployment compensation trust fund until transferred to
the federal, state or local taxing authority as a payment of income tax.

3. The division shall follow all procedures specified by the United
States Department of Labor and the federal Internal Revenue Service
pertaining to the deducting and withholding of income tax.

4. Amounts shall be deducted and withheld under this section only after
amounts are deducted and withheld for any overpayments of unemployment
compensation, child support obligations, food stamp overissuances or any
other amounts required to be deducted and withheld under this chapter.
(L. 1996 S.B. 855)

1. Any agreement by a worker to waive, release, or commute such
worker's rights to benefits or any other rights pursuant to this chapter
or pursuant to an employment security law of any other state or of the
federal government shall be void. Any agreement by a worker to pay all or
any portion of any contributions required shall be void. No employer
shall directly or indirectly make any deduction from wages to finance the
employer's contributions required from him or her, or accept any waiver
of any right pursuant to this chapter by any individual in his or her
employ.

2. No employing unit or any agent of an employing unit or any other
person shall make a false statement or representation knowing it to be
false, nor shall knowingly fail to disclose a material fact to prevent or
reduce the payment of benefits to any individual, nor to avoid becoming
or remaining an employer, nor to avoid or reduce any contribution or
other payment required from any employing unit, nor shall willfully fail
or refuse to make any contributions or payments nor to furnish any
required reports nor to produce or permit the inspection or copying of
required records. Each such requirement shall apply regardless of whether
it is a requirement of this chapter, of an employment security law of any
other state or of the federal government.

3. No person shall make a false statement or representation knowing it to
be false or knowingly fail to disclose a material fact, to obtain or
increase any benefit or other payment pursuant to this chapter, or under
an employment security law of any other state or of the federal
government either for himself or herself or for any other person.

4. No person shall without just cause fail or refuse to attend and
testify or to answer any lawful inquiry or to produce books, papers,
correspondence, memoranda, and other records, if it is in such person's
power so to do in obedience to a subpoena of the director, the
commission, an appeals tribunal, or any duly authorized representative of
any one of them.

5. No individual claiming benefits shall be charged fees of any kind in
any proceeding pursuant to this chapter by the division, or by any court
or any officer thereof. Any individual claiming benefits in any
proceeding before the division or a court may be represented by counsel
or other duly authorized agent; but no such counsel or agents shall
either charge or receive for such services more than an amount approved
by the division.

6. No employee of the division or any person who has obtained any list of
applicants for work or of claimants for or recipients of benefits
pursuant to this chapter shall use or permit the use of such lists for
any political purpose.

7. Any person who shall willfully violate any provision of this chapter,
or of an employment security law of any other state or of the federal
government or any rule or regulation, the observance of which is required
under the terms of any one of such laws, shall upon conviction be deemed
guilty of a misdemeanor and shall be punished by a fine of not less than
fifty dollars nor more than one thousand dollars, or by imprisonment in
the county jail for not more than six months, or by both such fine and
imprisonment, and each such violation or each day such violation
continues shall be deemed to be a separate offense.

8. In case of contumacy by, or refusal to obey a subpoena issued to, any
person, any court of this state within the jurisdiction of which the
inquiry is carried on, or within the jurisdiction of which the person
guilty of contumacy or refusal to obey is found or resides or transacts
business, upon application by the director, the commission, an appeals
tribunal, or any duly authorized representative of any one of them shall
have jurisdiction to issue to such person an order requiring such person
to appear before the director, the commission, an appeals tribunal or any
duly authorized representative of any one of them, there to produce
evidence if so ordered or there to give testimony touching the matter
under investigation or in question; and any failure to obey such order of
the court may be punished by the court as a contempt thereof.

*9. (1) Any individual or employer who receives or denies unemployment
benefits by intentionally misrepresenting, misstating, or failing to
disclose any material fact has committed fraud. After the discovery of
facts indicating fraud, a deputy shall make a written determination that
the individual obtained or denied unemployment benefits by fraud and that
the individual must promptly repay the unemployment benefits to the fund.
In addition, the deputy shall assess a penalty equal to twenty-five
percent of the amount fraudulently obtained or denied. If division
records indicate that the individual or employer had a prior established
overpayment or record of denial due to fraud, the deputy shall, on the
present overpayment or determination, assess a penalty equal to one
hundred percent of the amount fraudulently obtained.

(2) Unless the individual or employer within thirty calendar days after
notice of such determination of overpayment by fraud is either delivered
in person or mailed to the last known address of such individual or
employer files an appeal from such determination, it shall be final.
Proceedings on the appeal shall be conducted in accordance with section
288.190.

(3) If the individual or employer fails to repay the unemployment
benefits and penalty, assessed as a result of the deputy's determination
that the individual or employer obtained or denied unemployment benefits
by fraud, such sum shall be collectible in the manner provided in
sections 288.160 and 288.170 for the collection of past due
contributions. If the individual or employer fails to repay the
unemployment benefits that the individual or employer denied or obtained
by fraud, the division may offset from any future unemployment benefits
otherwise payable the amount of the overpayment, or may take such steps
as are necessary to effect payment from the individual or employer.
Future benefits may not be used to offset the penalty due. Money received
in repayment of fraudulently obtained or denied unemployment benefits and
penalties shall first be applied to the unemployment benefits overpaid,
then to the penalty amount due. Payments made toward the penalty amount
due shall be credited to the special employment security fund.

(4) If fraud or evasion on the part of any employer is discovered by the
division, the employer will be subject to the fraud provisions of
subsection 4 of section 288.160.

(5) The provisions of this subsection shall become effective July 1, 2005.

10. An individual who willfully fails to disclose amounts earned during
any week with respect to which benefits are claimed by him or her,
willfully fails to disclose or has falsified as to any fact which would
have disqualified him or her or rendered him or her ineligible for
benefits during such week, or willfully fails to disclose a material fact
or makes a false statement or representation in order to obtain or
increase any benefit pursuant to this chapter shall forfeit all of his or
her benefit rights, and all of his or her wage credits accrued prior to
the date of such failure to disclose or falsification shall be canceled,
and any benefits which might otherwise have become payable to him or her
subsequent to such date based upon such wage credits shall be forfeited;
except that, the division may, upon good cause shown, modify such
reduction of benefits and cancellation of wage credits. It shall be
presumed that such failure or falsification was willful in any case in
which an individual signs and certifies a claim for benefits and fails to
disclose or falsifies as to any fact relative to such claim.

11. (1) Any assignment, pledge, or encumbrance of any rights to benefits
which are or may become due or payable pursuant to this chapter shall be
void; and such rights to benefits shall be exempt from levy, execution,
attachment, or any other remedy whatsoever provided for the collection of
debt; and benefits received by any individual, so long as they are not
mingled with other funds of the recipient, shall be exempt from any
remedy whatsoever for the collection of all debts except debts incurred
for necessaries furnished to such individual or the individual's spouse
or dependents during the time such individual was unemployed. Any waiver
of any exemption provided for in this subsection shall be void; except
that this section shall not apply to:

(a) Support obligations, as defined pursuant to paragraph (g) of
subdivision (2) of this subsection, which are being enforced by a state
or local support enforcement agency against any individual claiming
unemployment compensation pursuant to this chapter; or

(b) Uncollected overissuances (as defined in Section 13(c)(1) of the Food
Stamp Act of 1977) of food stamp coupons;

(2) (a) An individual filing a new claim for unemployment compensation
shall, at the time of filing such claim, disclose whether or not the
individual owes support obligations, as defined pursuant to paragraph (g)
of this subdivision or owes uncollected overissuances of food stamp
coupons (as defined in Section 13(c)(1) of the Food Stamp Act of 1977).
If any such individual discloses that he or she owes support obligations
or uncollected overissuances of food stamp coupons, and is determined to
be eligible for unemployment compensation, the division shall notify the
state or local support enforcement agency enforcing the support
obligation or the state food stamp agency to which the uncollected food
stamp overissuance is owed that such individual has been determined to be
eligible for unemployment compensation;

(b) The division shall deduct and withhold from any unemployment
compensation payable to an individual who owes support obligations as
defined pursuant to paragraph (g) of this subdivision or who owes
uncollected food stamp overissuances:

a. The amount specified by the individual to the division to be deducted
and withheld pursuant to this paragraph if neither subparagraph b. nor
subparagraph c. of this paragraph is applicable; or

b. The amount, if any, determined pursuant to an agreement submitted to
the division pursuant to Section 454(20)(B)(i) of the Social Security Act
by the state or local support enforcement agency, unless subparagraph c.
of this paragraph is applicable; or the amount (if any) determined
pursuant to an agreement submitted to the state food stamp agency
pursuant to Section 13(c)(3)(a) of the Food Stamp Act of 1977; or

c. Any amount otherwise required to be so deducted and withheld from such
unemployment compensation pursuant to properly served legal process, as
that term is defined in Section 459(i) of the Social Security Act; or any
amount otherwise required to be deducted and withheld from the
unemployment compensation pursuant to Section 13(c)(3)(b) of the Food
Stamp Act of 1977;

(c) Any amount deducted and withheld pursuant to paragraph (b) of this
subdivision shall be paid by the division to the appropriate state or
local support enforcement agency or state food stamp agency;

(d) Any amount deducted and withheld pursuant to paragraph (b) of this
subdivision shall, for all purposes, be treated as if it were paid to the
individual as unemployment compensation and paid by such individual to
the state or local support enforcement agency in satisfaction of the
individual's support obligations or to the state food stamp agency to
which the uncollected overissuance is owed as repayment of the
individual's uncollected overissuance;

(e) For purposes of paragraphs (a), (b), (c), and (d) of this
subdivision, the term "unemployment compensation" means any compensation
payable pursuant to this chapter, including amounts payable by the
division pursuant to an agreement pursuant to any federal law providing
for compensation, assistance, or allowances with respect to unemployment;

(f) Deductions will be made pursuant to this section only if appropriate
arrangements have been made for reimbursement by the state or local
support enforcement agency, or the state food stamp agency, for the
administrative costs incurred by the division pursuant to this section
which are attributable to support obligations being enforced by the state
or local support enforcement agency or which are attributable to
uncollected overissuances of food stamp coupons;

(g) The term "support obligations" is defined for purposes of this
subsection as including only obligations which are being enforced
pursuant to a plan described in Section 454 of the Social Security Act
which has been approved by the Secretary of Health and Human Services
pursuant to Part D of Title IV of the Social Security Act;

(h) The term "state or local support enforcement agency", as used in this
subsection, means any agency of a state, or political subdivision
thereof, operating pursuant to a plan described in paragraph (g) of this
subdivision;

(i) The term "state food stamp agency" as used in this subsection, means
any agency of a state, or political subdivision thereof, operating
pursuant to a plan described in the Food Stamp Act of 1977;

(j) The director may prescribe the procedures to be followed and the form
and contents of any documents required in carrying out the provisions of
this subsection;

(k) The division shall comply with the following priority when deducting
and withholding amounts from any unemployment compensation payable to an
individual:

a. Before withholding any amount for child support obligations or
uncollected overissuances of food stamp coupons, the division shall first
deduct and withhold from any unemployment compensation payable to an
individual the amount, as determined by the division, owed pursuant to
subsection 12 or 13 of this section;

b. If, after deductions are made pursuant to subparagraph a. of this
paragraph, an individual has remaining unemployment compensation amounts
due and owing, and the individual owes support obligations or uncollected
overissuances of food stamp coupons, the division shall first deduct and
withhold any remaining unemployment compensation amounts for application
to child support obligations owed by the individual;

c. If, after deductions are made pursuant to subparagraphs a. and b. of
this paragraph, an individual has remaining unemployment compensation
amounts due and owing, and the individual owes uncollected overissuances
of food stamp coupons, the division shall deduct and withhold any
remaining unemployment compensation amounts for application to
uncollected overissuances of food stamp coupons owed by the individual.

12. Any person who, by reason of the nondisclosure or misrepresentation
by such person or by another of a material fact, has received any sum as
benefits pursuant to this chapter while any conditions for the receipt of
benefits imposed by this chapter were not fulfilled in such person's
case, or while he or she was disqualified from receiving benefits, shall,
in the discretion of the division, either be liable to have such sums
deducted from any future benefits payable to such person pursuant to this
chapter or shall be liable to repay to the division for the unemployment
compensation fund a sum equal to the amounts so received by him or her,
and such sum shall be collectible in the manner provided in sections
288.160 and 288.170 for the collection of past due contributions.

13. Any person who, by reason of any error or omission or because of a
lack of knowledge of material fact on the part of the division, has
received any sum of benefits pursuant to this chapter while any
conditions for the receipt of benefits imposed by this chapter were not
fulfilled in such person's case, or while such person was disqualified
from receiving benefits, shall after an opportunity for a fair hearing
pursuant to subsection 2 of section 288.190 have such sums deducted from
any further benefits payable to such person pursuant to this chapter,
provided that the division may elect not to process such possible
overpayments where the amount of same is not over twenty percent of the
maximum state weekly benefit amount in effect at the time the error or
omission was discovered. Recovering overpaid unemployment compensation
benefits which are a result of error or omission on the part of the
claimant shall be pursued by the division through billing and setoffs
against state income tax refunds.

14. Any person who has received any sum as benefits under the laws of
another state, or under any unemployment benefit program of the United
States administered by another state while any conditions for the receipt
of benefits imposed by the law of such other state were not fulfilled in
his or her case, shall after an opportunity for a fair hearing pursuant
to subsection 2 of section 288.190 have such sums deducted from any
further benefits payable to such person pursuant to this chapter, but
only if there exists between this state and such other state a reciprocal
agreement under which such entity agrees to recover benefit overpayments,
in like fashion, on behalf of this state. (L. 1951 p. 564 § 288.260, A.L.
1957 p. 531, A.L. 1982 H.B. 1521, A.L. 1984 H.B. 1275 merged with H.B.
1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1996 H.B. 1368, A.L. 1998 S.B.
922, A.L. 2004 H.B. 1268 & 1211)

Effective 1-1-05

*Subsection 9 becomes effective 7-1-05

1. The provisions of subsection 6 of section 288.070
notwithstanding, benefits paid to a claimant pursuant to subsection 5 of
section 288.070 to which the claimant was not entitled based on a
subsequent determination, redetermination or decision which has become
final, shall be collectible by the division as provided in subsections 11
and 12 of section 288.380.

2. Notwithstanding any other provision of law to the contrary, when a
claimant who has been separated from his employment receives benefits
under this chapter and subsequently receives a back pay award pursuant to
action by a governmental agency, court of competent jurisdiction or as a
result of arbitration proceedings, for a period of time during which no
services were performed, the division shall establish an overpayment
equal to the lesser of the amount of the back pay award or the benefits
paid to the claimant which were attributable to the period covered by the
back pay award. After the claimant has been provided an opportunity for a
fair hearing under the provision of section 288.190, the employer shall
withhold from the employee's backpay award the amount of benefits so
received and shall pay such amount to the division and separately
designate such amount.

3. For the purposes of subsection 2 of this section, the division shall
provide the employer with the amount of benefits paid to the claimant.

4. Any individual, company, association, corporation, partnership,
bureau, agency or the agent or employee of the foregoing who interferes
with, obstructs, or otherwise causes an employer to fail to comply with
the provisions of subsection 2 of this section shall be liable for
damages in the amount of three times the amount owed by the employer to
the division. The division shall proceed to collect such damages under
the provisions of sections 288.160 and 288.170. (L. 1972 H.B. 1017, A.L.
1988 H.B. 1485)

Effective 3-1-88

The division may, for good cause, determine as uncollectible and
purge from its records any benefit overpayment as mentioned in
subsections 11 and 12 of section 288.380 which remains unpaid after the
expiration of five years after the date of the determination which
established such overpayment. (L. 1972 H.B. 1017)

Effective 4-27-72

If the Federal Unemployment Tax Act, the Federal Social Security
Act or other related federal laws are amended to provide minimum
standards for the payment of unemployment benefits, such standards shall
become a part of this law to the extent necessary to entitle employers
subject to this law to claim the maximum allowable credit against the
federal unemployment tax. The provisions of this section shall be
implemented by regulation by the division. (L. 1961 p. 438 § 1)

Any person or entity perpetrating a fraud or misrepresentation
under this chapter for which a penalty has not herein been specifically
provided shall be guilty of a class A misdemeanor and, in addition, shall
be liable to this state for a civil penalty not to exceed the value of
the fraud. Any person or entity who has previously pled guilty to or has
been found guilty of perpetrating a fraud or misrepresentation under this
chapter and who subsequently violated any such provisions shall be guilty
of a class D felony. (L. 2004 H.B. 1268 & 1211)

Effective 1-1-05

1. The division of employment security may contract with one or
more consumer reporting agencies, with preference given to those which
maintain offices within the state of Missouri, to provide secure
electronic access to information provided in the quarterly wage report to
the division of employment security by employing units. The consumer
reporting agency shall be limited to use of such information to those
permitted under Section 604 of the Federal Fair Credit Reporting Act (15
U.S.C. 1681b).

2. The information provided to a consumer reporting agency shall be
limited to the amount of wages reported by each employing unit, with the
employing unit's name and address, for each of or up to the last eight
quarters. For the purposes of this section, "consumer reporting agency"
has the meaning assigned by Section 603(f) of the Fair Credit Reporting
Act (15 U.S.C. 1681f).

3. The information is subject to the privacy rules of this state and the
Federal Fair Credit Reporting Act in addition to this section. The
consumer reporting agency shall require that any user of the information
shall, prior to obtaining the wage report information, obtain a written
consent from the individual to whom that wage report information pertains.

4. The written consent shall prominently contain language specifying the
following:

(1) The consent to disclose is voluntary and refusal to consent to
disclosure of state wage information shall not be the basis for the
denial of credit;

(2) If consent is granted, the information shall be released to specified
parties;

(3) Authorization by the individual is necessary for the release of wage
and employment history information;

(4) The specific application or transaction for the sole purpose of which
release is made;

(5) Division of employment security files containing wage and employment
history information submitted by employers may be accessed; and

(6) The identity and address of parties authorized to receive the
released information.

5. The consumer reporting agency shall require that the information
released shall be used only to verify the accuracy of the wage or
employment information previously provided by an individual in connection
with a specific transaction to satisfy its user's standard underwriting
requirements or those imposed upon the user, and to satisfy user's
obligations, under applicable state or federal fair credit reporting laws.

6. The division of employment security shall establish minimum audit,
security, net worth, and liability insurance standards, technological
requirements, any other terms and conditions deemed necessary in the
discretion of the division to safeguard the confidentiality of the
information and to otherwise serve the public interest. The division
shall not pay any costs associated with the establishment or maintenance
of the access provided for by this subsection, including but not limited
to the costs of any audits of the consumer reporting agency or users by
the division. The division may void any contract authorized by this
section if the contractor is not complying with this section. Except in
cases of willful and wanton misconduct, the state and division are*
immune from any liability in connection with information provided under
this section, including but not limited to liability with regard to the
accuracy or use of the information. Any fees received by the division of
employment security from a consumer reporting agency pursuant to this
section shall be deposited in the Missouri unemployment insurance trust
fund and dedicated solely for benefit payments.

7. Any person or entity who willfully fails to comply with any
requirement imposed under this subsection with respect to any consumer is
liable in Missouri state courts to that consumer to the same extent as
provided for in Section 616 of the Federal Fair Credit Reporting Act (15
U.S.C. 1681n).

8. A consumer may bring an action in a circuit court to enjoin a
violation of this act**.

9. Any person who knowingly and willfully obtains information pursuant to
this subsection from a consumer reporting agency under false pretenses
shall be punished to the same extent as provided under Section 619 of the
Federal Fair Credit Reporting Act (15 U.S.C. 1681q).

10. If the completeness or accuracy of any item of information in a
consumer's file at a consumer reporting agency obtained under this
subsection is disputed, the dispute resolution shall be handled according
to Section 611 of the Federal Fair Credit Reporting Act (15 U.S.C.
1681l). (L. 2004 H.B. 1268 § 1211)

Effective 1-1-05

*Word "is" appears in original rolls.

**"This act" (H.B. 1268 & 1211, 2004) contains numerous sections. Consult
Disposition of Sections table for a definitive listing.

1. There is hereby created a "Missouri State Unemployment
Council". The council shall consist of nine appointed voting members and
two appointed nonvoting members. All appointees shall be persons whose
training and experience qualify them to deal with the difficult problems
of unemployment compensation, particularly legal, accounting, actuarial,
economic, and social aspects of unemployment compensation.

(1) Three voting members shall be appointed to the council by the
governor. One voting member shall be appointed on account of his or her
vocation, employment, or affiliations being classed as representative of
employers. One voting member shall be appointed on account of his or her
vocation, employment, or affiliations being classed as representative of
employees. One voting member shall be appointed to represent the public
interest separate from employee or employer representation.

(2) Three voting members and one nonvoting member shall be appointed to
the council by the speaker of the house of representatives. One voting
member shall be appointed on account of his or her vocation, employment,
or affiliations being classed as representative of employers that employ
twenty or less employees. One voting member shall be appointed on account
of his or her vocation, employment, or affiliations being classed as
representative of employees. One voting member shall be appointed to
represent the public interest separate from employee or employer
representation. One nonvoting member shall be appointed from the house of
representatives.

(3) Three voting members and one nonvoting member shall be appointed to
the council by the president pro tem of the senate. One voting member
shall be appointed on account of his or her vocation, employment, or
affiliations being classed as representative of employers. One voting
member shall be appointed on account of his or her vocation, employment,
or affiliations being classed as representative of employees. One voting
member shall be appointed to represent the public interest separate from
employee or employer representation. One nonvoting member shall be
appointed from the senate.

2. The council shall organize itself and select a chairperson or
cochairpersons and other officers from the nine voting members. Six
voting members shall constitute a quorum and the council shall act only
upon the affirmative vote of at least five of the voting members. The
council shall meet no less than four times yearly. Members of the council
shall serve without compensation, but are to be reimbursed the amount of
actual expenses. Actual expenses shall be paid from the special
employment security fund under section 288.310.

3. The division shall provide professional and clerical assistance as
needed for regularly scheduled meetings.

4. Each nonvoting member shall serve for a term of four years or until he
or she is no longer a member of the general assembly whichever occurs
first. A nonvoting member's term shall be a maximum of four years. Each
voting member shall serve for a term of three years. For the initial
appointment, the governor-appointed employer representative, the speaker
of the house-appointed employee representative, and the president pro tem
of the senate-appointed public interest representative shall serve an
initial term of one year. For the initial appointment, the
governor-appointed employee representative, the speaker of the
house-appointed public interest representative, and the president pro tem
of the senate-appointed employer representative shall serve an initial
term of two years. At the end of a voting member's term he or she may be
reappointed; however, he or she shall serve no more than two terms
excluding the initial term for a maximum of eight years.

5. The council shall advise the division in carrying out the purposes of
this chapter. The council shall submit annually by January fifteenth to
the governor and the general assembly its recommendations regarding
amendments to this chapter, the status of unemployment insurance, the
projected maintenance of the solvency of unemployment insurance, and the
adequacy of unemployment compensation.

6. The council shall present to the division every proposal of the
council for changes in this chapter and shall seek the division's
concurrence with the proposal. The division shall give careful
consideration to every proposal submitted by the council for legislative
or administrative action and shall review each legislative proposal for
possible incorporation into department of labor and industrial relations'
recommendations.

7. The council shall have access to only the records of the division that
are necessary for the administration of this chapter and to the
reasonable services of the employees of the division. It may request the
director or any of the employees appointed by the director or any
employee subject to this chapter to appear before it and to testify
relative to the functioning of this chapter and to other relevant
matters. The council may conduct research of its own, make and publish
reports, and recommend to the division needed changes in this chapter or
in the rules of the division as it considers necessary.

8. The council, unless prohibited by a concurrent resolution of the
general assembly, shall be authorized to commission an outside study of
the solvency, adequacy, and staffing and operational efficiency of the
Missouri unemployment system. The study shall be conducted every five
years, the first being conducted in fiscal year 2005. The study shall be
funded subject to appropriation from the special employment security fund
under section 288.310. (L. 2004 H.B. 1268 & 1211 § 288.501 merged with
S.B. 966 § 288.501)

Effective 8-28-04 (S.B. 966) 1-01-05 (H.B. 1268 & 1211)

1. There is created under this section a voluntary "Shared Work
Unemployment Compensation Program". In connection therewith, the division
may adopt rules and establish procedures, not inconsistent with this
section, which are necessary to administer this program.

2. As used in this section, the following terms mean:

(1) "Affected unit", a specified department, shift, or other unit of
three or more employees which is designated by an employer to participate
in a shared work plan;

(2) "Division", the division of employment security;

(3) "Fringe benefit", health insurance, a retirement benefit received
under a pension plan, a paid vacation day, a paid holiday, sick leave,
and any other analogous employee benefit that is provided by an employer;

(4) "Normal weekly hours of work", as to any individual, the lesser of
forty hours or the average obtained by dividing the total number of hours
worked per week in the preceding twelve-week period by the number twelve;

(5) "Participating employee", an employee who works a reduced number of
hours under a shared work plan;

(6) "Participating employer", an employer who has a shared work plan in
effect;

(7) "Shared work benefit", an unemployment compensation benefit that is
payable to an individual in an affected unit because the individual works
reduced hours under an approved shared work plan;

(8) "Shared work plan", a program for reducing unemployment under which
employees who are members of an affected unit share the work remaining
after a reduction in their normal weekly hours of work;

(9) "Shared work unemployment compensation program", a program designed
to reduce unemployment and stabilize the work force by allowing certain
employees to collect unemployment compensation benefits if the employees
share the work remaining after a reduction in the total number of hours
of work and a corresponding reduction in wages.

3. An employer who wishes to participate in the shared work unemployment
compensation program established under this section shall submit a
written shared work plan in a form acceptable to the division for
approval. As a condition for approval by the division, a participating
employer shall agree to furnish the division with reports relating to the
operation of the shared work plan as requested by the division. The
employer shall monitor and evaluate the operation of the established
shared work plan as requested by the division and shall report the
findings to the division.

4. The division may approve a shared work plan if:

(1) The employer has filed all reports required to be filed under this
chapter for all past and current periods and has paid all contributions
due for all past and current periods;

(2) The shared work plan applies to and identifies a specified affected
unit;

(3) The employees in the affected unit are identified by name and Social
Security number;

(4) The shared work plan reduces the normal weekly hours of work for an
employee in the affected unit by not less than twenty percent and not
more than forty percent;

(5) The shared work plan applies to at least ten percent of the employees
in the affected unit;

(6) The shared work plan describes the manner in which the participating
employer treats the fringe benefits of each employee in the affected
unit; and

(7) The employer certifies that the implementation of a shared work plan
and the resulting reduction in work hours is in lieu of temporary layoffs
that would affect at least ten percent of the employees in the affected
unit and that would result in an equivalent reduction in work hours.

5. If any of the employees who participate in a shared work plan under
this section are covered by a collective bargaining agreement, the shared
work plan shall be approved in writing by the collective bargaining agent.

6. No shared work plan which will subsidize seasonal employers during the
off-season or subsidize employers, at least fifty percent of the
employees of which have normal weekly hours of work equaling thirty-two
hours or less, shall be approved by the division. No shared work plan
benefits will be initiated for pay periods when the reduced hours reflect
holiday earnings already committed to be paid by the employer.

7. The division shall approve or deny a shared work plan not later than
the thirtieth day after the day on which the shared work plan is received
by the division. The division shall approve or deny a plan in writing. If
the division denies a plan, the division shall notify the employer of the
reasons for the denial. Approval or denial of a plan by the division
shall be final and such determination shall be subject to review in the
manner otherwise provided by law. If approval of a plan is denied by the
division, the employer may submit a new plan to the division for
consideration no sooner than forty-five calendar days following the date
on which the division disapproved the employer's previously submitted
plan.

8. The division may revoke approval of a shared work plan and terminate
the plan if it determines that the shared work plan is not being executed
according to the terms and intent of the shared work unemployment
compensation program, or if it is determined by the division that the
approval of the shared work plan was based, in whole or in part, upon
information contained in the plan which was either false or substantially
misleading.

9. Each shared work plan approved by the division shall become effective
on the first day of the week in which it is approved by the division or
on a later date as specified in the shared work plan. Each shared work
plan approved by the division shall expire on the last day of the twelfth
full calendar month after the effective date of such shared work plan.

10. An employer may modify a shared work plan created under this section
to meet changed conditions if the modification conforms to the basic
provisions of the shared work plan as originally approved by the
division. The employer shall report the changes made to the plan in
writing to the division at least seven days before implementing such
changes. The division shall reevaluate the shared work plan and may
approve the modified shared work plan if it meets the requirements for
approval under subsection 4 of this section. The approval of a modified
shared work plan shall not, under any circumstances, affect the
expiration date originally set for the shared work plan. If modifications
cause the shared work plan to fail to meet the requirements for approval,
the division shall deny approval of the modifications as provided in
subsection 7 of this section.

11. Notwithstanding any other provisions of this chapter, an individual
is unemployed for the purposes of this section in any week in which the
individual, as an employee in an affected unit, works less than his
normal weekly hours of work in accordance with an approved shared work
plan in effect for that week.

12. An individual who is otherwise entitled to receive regular
unemployment insurance benefits under this chapter shall be eligible to
receive shared work benefits with respect to any week in which the
division finds that:

(1) The individual is employed as a member of an affected unit subject to
a shared work plan that was approved before the week in question and is
in effect for that week;

(2) Notwithstanding the provisions of subdivision (2) of subsection 1 of
section 288.040, the individual is able to work, available for work and
works all available hours with the participating employer;

(3) The individual's normal weekly hours of work have been reduced by at
least twenty percent but not more than forty percent, with a
corresponding reduction in wages; and

(4) The individual has served a "waiting week" as defined in section
288.030.

13. A waiting week served under the provisions of subdivision (3) of
subsection 1 of section 288.040 shall serve to meet the requirements of
subdivision (4) of subsection 12 of this section and a waiting week
served under the provisions of subdivision (4) of subsection 12 of this
section shall serve to meet the requirements of section 288.040.
Notwithstanding any other provisions of this chapter, an individual who
files a new initial claim during the pendency of the twelve-month period
in which a shared work plan is in effect shall serve a waiting week
whether or not the individual has served a waiting week under this
subsection.

14. The division shall not deny shared work benefits for any week to an
otherwise eligible individual by reason of the application of any
provision of this chapter that relates to availability for work, active
search for work, or refusal to apply for or accept work with an employer
other than the participating employer under the plan.

15. The division shall pay an individual who is eligible for shared work
benefits under this section a weekly shared work benefit amount equal to
the individual's regular weekly benefit amount for a period of total
unemployment less any deductible amounts under this chapter except wages
received from any employer, multiplied by the full percentage of
reduction in the individual's hours as set forth in the employer's shared
work plan. If the shared work benefit amount calculated under this
subsection is not a multiple of one dollar, the division shall round the
amount so calculated to the next lowest multiple of one dollar. An
individual shall be ineligible for shared work benefits for any week in
which the individual performs paid work for the participating employer in
excess of the reduced hours established under the shared work plan.

16. An individual shall not be entitled to receive shared work benefits
and regular unemployment compensation benefits in an aggregate amount
which exceeds the maximum total amount of benefits payable to that
individual in a benefit year as provided under section 288.038.
Notwithstanding any other provisions of this chapter, an individual shall
not be eligible to receive shared work benefits for more than twenty-six
calendar weeks during the twelve-month period of the shared work plan. No
week shall be counted as a week of unemployment for the purposes of this
subsection unless it occurs within the twelve-month period of the shared
work plan.

17. Notwithstanding any other provision of this chapter, all benefits
paid under a shared work plan which are chargeable to the participating
employer or any other base period employer of a participating employee
shall be charged to the account of the participating employer under the
plan.

18. An individual who has received all of the shared work benefits and
regular unemployment compensation benefits available in a benefit year is
an exhaustee under section 288.062 and is entitled to receive extended
benefits under section 288.062 if the individual is otherwise eligible
under that section. (L. 1987 S.B. 153, A.L. 1988 S.B. 455, A.L. 1989 S.B.
351, A.L. 1993 H.B. 502, A.L. 2004 H.B. 1268 & 1211)

Effective 1-1-05

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