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Employment Law -- Employee

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As An Employer, How Do I Know If I Must Pay Unemployment Tax?

An entity (person, partnership, corporation, etc.) that employs a worker may become liable for Missouri state unemployment tax. Liability depends on several factors, including the type of entity and the type of work being performed. The Division uses the form “Report to Determine Liability Status” to gather information to see whether an entity is liable for state unemployment tax or not. Even entities that are not liable must complete and return this form. If you are liable for state unemployment tax, the Division will send you an official written determination to that effect and you will receive “Quarterly Contribution and Wage Reports” on which to report your employees.