Publications and Forms
Employers use the Quarterly Contribution and Wage Report to report wages of their employees to the Division of Employment Security.
Each liable employer is required to file this report each quarter even if it has paid no wages that quarter or if its assigned tax rate is zero.
The Division uses the Unemployment Tax Registration to determine whether an entity is liable for unemployment tax as a new or successor employer. The form must be completed even if the entity is not liable so that the Division can follow up at a time when liability may have been achieved or eliminate the entity from further follow-ups.
The Common Paymaster Application is completed by a business that wishes to report the workers of a related business under its own account number. The Division of Employment Security will use the information provided on the application to either approve or deny the request for Common Paymaster reporting. To qualify:
- The businesses involved must be corporations or limited liability companies taxed as corporations.
- The entities must be related.
- The workers reported by the Common Paymaster must perform service for two or more of the related corporations during each calendar quarter.
This booklet contains instructions and specifications for electronic file transfer (Internet) or magnetic media reporting (compact disc) to the Missouri Division of Employment Security.