Publications and Forms
Some employers ("lessors") lease employees to clients. Unless the lessor provides a financial guarantee, such as posting securities, to ensure prompt payment of unemployment liabilities: (1) the lessor must file a separate Quarterly Contribution and Wage Report for the employees leased to each client; and (2) the client is jointly liable for the contributions otherwise due on the workers it leases from the lessor. MODES-4251 must be used for the posting of securities.
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.