Unemployment Insurance Notices

Truman Day: Offices Closed
Missouri State Extended Benefits Program Ending
3/16/2012: Federal Unemployment Benefits Extended
State Storm Response Team Activated to Help Branson Workers and Employers
EUC08 Tier Four Benefits Ending
1099 Tax Form
Unemployment Benefits for Military Spouses
Unemployment Fraud Overpayment Law Changes 4-13-11
FUTA Tax Rate and Credit Reduction
Unemployment Trust Fund- Interest Payments on Federal Loans

Truman Day: Offices Closed

Our offices will be closed on Tuesday, May 8, 2012 in observance of the President Truman state holiday. Although our offices will be closed, unemployment payments will be made as usual on this day. The Internet and automated telephone system will be available for filing claims or to obtain information regarding the status of your claim.

Missouri State Extended Benefits Program Ending

The State Extended Benefits (EB) program is ending in Missouri, as Missouri no longer meets the criteria established under state statute 288.062.1(2)(b) to remain on state EB.  The last week an EB claim can be established or EB payment can be made is for the week beginning April 1, 2012.  Federal Emergency Unemployment Compensation 2008 (EUC08) Tier One, Tier Two, and Tier Three benefits currently are available upon exhaustion of regular Missouri unemployment insurance benefits.  View extensions information…

EUC08 Tier Four Benefits Ending

Under federal legislation, EUC08 Tier Four benefits are available to eligible individuals in states where the three-month average, seasonally adjusted total unemployment rate is at least 8.5 percent.  Missouri’s three-month average is now 8.2 percent.  EUC08 Tier Three benefits must be exhausted with the week ending February 18, 2012 in order to establish eligibility for EUC08 Tier Four benefits.  Those establishing eligibility for Tier Four will have until August 18, 2012 to use these benefits.  View extensions information...

1099 Tax Form

Those receiving unemployment must report the amount of benefits received during the year on the state and federal tax returns. The Form 1099-G contains this benefit information. The Form 1099-G for 2011 is now available for viewing and printing from the Online Claims Application. All forms have been mailed to claimants. Questions about your 1099-G form? Email esuiclaims@labor.mo.gov

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Unemployment Benefits for Military Spouses

A new law allows Missourians who leave their job and relocate to be with a spouse in the military to file for unemployment benefits. This law goes into affect August 28, 2011. File an unemployment claim. If you are a military spouse and filing online, click on the box “Quit-Resigned” as the reason for separation from your employer.

Unemployed Military Spouse FAQs
News Release: New Law Allows Military Spouses Who Relocate to File for Unemployment
Missouri’s UI Law for Military Spouses a Success

Unemployment Fraud Overpayment Law Changes - April 13, 2011

State Legislation signed into effect April 13, 2011 no longer allows payment of unemployment benefits when there is an outstanding penalty assessed based on a fraudulent overpayment until full repayment has been made and all penalties have been paid. To make a payment, contact
573 751-4058.

FUTA Tax Rate and Credit Reduction

Until June 30, 2011, the Federal Unemployment Tax Act (FUTA) tax rate was 6.2 percent.  However, effective July 1, 2011, the FUTA tax rate decreased to 6.0 percent due to the expiration of the FUTA surcharge of 0.2 percent on June 30, 2011 (visit www.irs.gov).  If the United States Department of Labor certifies that the state's unemployment compensation program meets federal requirements under FUTA and Title III of the Social Security Act (SSA), employers who pay their state unemployment tax timely and in full receive a 5.4 percent credit against their FUTA rate.  Therefore, the net FUTA tax rate for these employers is 0.8 percent (0.6 percent after June 30, 2011).

When a state is in a long-term borrowing situation, however, as Missouri is now, federal law prescribes a reduction to the federal unemployment tax credit of 5.4 percent in order to repay the loan.  The first credit reduction is 0.3 percent points occurs when a state carries a loan balance through January 1st for two consecutive years.  The credit reduction for the third consecutive year is 0.6 percent points and increases an additional 0.3 percent points each year until the loan is repaid.

As of January 1, 2011, Missouri had an outstanding loan balance for two consecutive years.  Missouri employers became subject to a FUTA credit reduction of 0.3 percent points in calendar year 2011, which resulted in a net FUTA tax rate of 1.10 percent (0.9 percent after June 30, 2011).