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Section: 288.0100 Experience rating--employer accounts, credits and charges. RSMO 288.100


Published: 2015

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Missouri Revised Statutes













Chapter 288

Employment Security

←288.090

Section 288.100.1

288.102→

August 28, 2015

Experience rating--employer accounts, credits and charges.

288.100. 1. (1) The division shall maintain a separate account for

each employer which is paying contributions, and shall credit each

employer's account with all contributions which each employer has paid. A

separate account shall be maintained for each employer making payments in

lieu of contributions to which shall be credited all such payments made.

The account shall also show payments due as provided in section 288.090.

The division may close and cancel such separate account after a period of

four consecutive calendar years during which such employer has had no

employment in this state subject to contributions. Nothing in this law

shall be construed to grant any employer or individuals in the employer's

service prior claims or rights to the amounts paid by the employer into the

fund either on the employer's own behalf or on behalf of such individuals.

Except as provided in subdivision (4) of this subsection, regular benefits

and that portion of extended benefits not reimbursed by the federal

government paid to an eligible individual shall be charged against the

accounts of the individual's base period employers who are paying

contributions subject to the provisions of subdivision (4) of subsection 3

of section 288.090. With respect to initial claims filed after December

31, 1984, for benefits paid to an individual based on wages paid by one or

more employers in the base period of the claim, the amount chargeable to

each employer shall be obtained by multiplying the benefits paid by a ratio

obtained by dividing the base period wages from such employer by the total

wages appearing in the base period. Except as provided in this

subdivision, the maximum amount of extended benefits paid to an individual

and charged against the account of any employer shall not exceed one-half

of the product obtained by multiplying the benefits paid by a ratio

obtained by dividing the base period wages from such employer by the total

wages appearing in the base period. The provisions of this subdivision

notwithstanding, with respect to weeks of unemployment beginning after

December 31, 1978, the maximum amount of extended benefits paid to an

individual and charged against the account of an employer which is an

employer pursuant to subdivision (3) of subsection 1 of section 288.032 and

which is paying contributions pursuant to subsections 1 and 2 of section

288.090 shall not exceed the calculated entitlement for the extended

benefit claim based upon the wages appearing within the base period of the

extended benefit claim.



(2) Beginning as of June 30, 1951, and as of June thirtieth of each

year thereafter, any unassigned surplus in the unemployment compensation

fund which is five hundred thousand dollars or more in excess of

five-tenths of one percent of the total taxable wages paid by all employers

for the preceding calendar year as shown on the division's records on such

June thirtieth shall be credited on a pro rata basis to all employer

accounts having a credit balance in the same ratio that the balance in each

such account bears to the total of the credit balances subject to use for

rate calculation purposes for the following year in all such accounts on

the same date. As used in this subdivision, the term "unassigned surplus"

means the amount by which the total cash balance in the unemployment

compensation fund exceeds a sum equal to the total of all employer credit

account balances. The amount thus prorated to each separate employer's

account shall for tax rating purposes be considered the same as

contributions paid by the employer and credited to the employer's account

for the period preceding the calculation date except that no such amount

can be credited against any contributions due or that may thereafter become

due from such employer.



(3) At the conclusion of each calendar quarter the division shall,

within thirty days, notify each employer by mail of the benefits paid to

each claimant by week as determined by the division which have been charged

to such employer's account subsequent to the last notice.



(4) (a) No benefits based on wages paid for services performed prior

to the date of any act for which a claimant is disqualified pursuant to

section 288.050 shall be chargeable to any employer directly involved in

such disqualifying act.



(b) In the event the deputy has in due course determined pursuant to

paragraph (a) of subdivision (1) of subsection 1 of section 288.050 that a

claimant quit his or her work with an employer for the purpose of accepting

a more remunerative job with another employer which the claimant did accept

and earn some wages therein, no benefits based on wages paid prior to the

date of the quit shall be chargeable to the employer the claimant quit.



(c) In the event the deputy has in due course determined pursuant to

paragraph (b) of subdivision (1) of subsection 1 of section 288.050 that a

claimant quit temporary work in employment with an employer to return to

the claimant's regular employer, then, only for the purpose of charging

base period employers, all of the wages paid by the employer who furnished

the temporary employment shall be combined with the wages actually paid by

the regular employer as if all such wages had been actually paid by the

regular employer. Further, charges for benefits based on wages paid for

part-time work shall be removed from the account of the employer furnishing

such part-time work if that employer continued to employ the individual

claiming such benefits on a regular recurring basis each week of the

claimant's claim to at least the same extent that the employer had

previously employed the claimant and so informs the division within thirty

days from the date of notice of benefit charges.



(d) No charge shall be made against an employer's account in respect

to benefits paid an individual if the gross amount of wages paid by such

employer to such individual is four hundred dollars or less during the

individual's base period on which the individual's benefit payments are

based. Further, no charge shall be made against any employer's account in

respect to benefits paid any individual unless such individual was in

employment with respect to such employer longer than a probationary period

of twenty-eight days, if such probationary period of employment has been

reported to the division as required by regulation.



(e) In the event the deputy has in due course determined pursuant to

paragraph (c) of subdivision (1) of subsection 1 of section 288.050 that a

claimant is not disqualified, no benefits based on wages paid for work

prior to the date of the quit shall be chargeable to the employer the

claimant quit.



(f) In the event the deputy has in due course determined under

paragraph (e) of subdivision (1) of subsection 1 of section 288.050 that a

claimant is not disqualified, no benefits based on wages paid for work

prior to the date of the quit shall be chargeable to the employer the

claimant quit.



(g) Nothing in paragraph (b), (c), (d), (e), or (f) of this

subdivision shall in any way affect the benefit amount, duration of

benefits or the wage credits of the claimant.



2. The division may prescribe regulations for the establishment,

maintenance, and dissolution of joint accounts by two or more employers,

and shall, in accordance with such regulations and upon application by two

or more employers to establish such an account, or to merge their several

individual accounts in a joint account, maintain such joint account as if

it constituted a single employer's account.



3. The division may by regulation provide for the compilation and

publication of such data as may be necessary to show the amounts of

benefits not charged to any individual employer's account classified by

reason no such charge was made and to show the types and amounts of

transactions affecting the unemployment compensation fund.



(L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1959 S.B. 231, A.L. 1961 p.

430, A.L. 1972 H.B. 1017, A.L. 1977 H.B. 707, A.L. 1979 S.B. 477,

A.L. 1980 S.B. 583, A.L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B.

1485, A.L. 1994 S.B. 559, A.L. 1996 H.B. 1368, A.L. 2004 H.B.

1268 & 1211, A.L. 2011 H.B. 136)





2005

1996



2005



288.100. 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.



1996



288.100. 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 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 228.050 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.



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