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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