Information for Eligible Employers

Employers that are eligible for a tax rate calculation may submit voluntary payments for the purpose of reducing their tax rate. When a voluntary payment is posted to an employer's account, it becomes part of the account's experience and will be used for the current and all future tax rate calculations. If the payment is timely, and the amount is sufficient, the tax rate will be lowered. Employers have made voluntary payments as small as one cent and in excess of $150,000. The voluntary payment cannot be used for payment of taxes due. 

Voluntary Payments can only be accepted between the mail date of the annual Employer’s Experience Rating Statement and Notice of Contribution Rate (MODES-527), typically mailed between November 15th and December 31st of the year prior to the year the payment will affect, and the Voluntary Payment deadline of January 15th of the year which the payment will affect.*

Instructions

To determine if making a voluntary payment will benefit your business, follow these instructions:

1. Go online to uinteract.labor.mo.gov under the Account Maintenance menu, or complete the Voluntary Payment Information and Work Sheet (MODES-2272-I or MODES-2272-3-I) for your desired rate (links are provided below).
2. Estimate the TAXABLE payroll for the calendar year the voluntary payment will affect.
3. Multiply the estimated taxable payroll by the tax rate assigned on the Employer’s Experience Rating Statement and Notice of Contribution Rate (MODES-527). This will provide an estimate of the taxes due for the calendar year.
4. Multiply the estimated taxable payroll by the new desired rate from the Voluntary Payment Information and Work Sheet. This is used to estimate the taxes due if a voluntary payment is made. Add the voluntary payment amount and estimated taxes due to compute a total amount.
5. Compare the difference between the estimated taxes due in Step 3 and the estimated taxes due plus the voluntary payment amount in Step 4.

Please note:

• Formula No. 1, set out on the MODES-2272-I or MODES-2272-3-I (Shared Work) work sheet, is designed to be used by employers with a credit account balance.
• Formula No. 2, set out on the MODES-2272-I or MODES-2272-3-I (Shared Work) work sheet, is designed to be used by employers with a deficit account balance.
• If you are logged into uinteract.labor.mo.gov, the system will automatically pull your account balance and use the correct formula to determine the Voluntary Payment needed based on the desired rate you’ve selected.

Please reference the following example:

The tax rate assigned on the Employer's Experience Rating Statement and Notice of Contribution Rate (MODES-527) is 2.024 percent. 

The desired rate on the Voluntary Payment Information and Work Sheet is 1.936 percent. 

The Taxable Wage base is $8,500.00.
 

Submitting a Voluntary Payment

If you determine that it is beneficial for your business and you want to submit a voluntary payment, go online to uinteract.labor.mo.gov under Account Maintenance menu, or mail the completed work sheet along with your payment no later than January 15th of the year the payment will affect to:

DIVISION OF EMPLOYMENT SECURITY
ATTN: DEPOSIT SUBUNIT
P.O. BOX 59
JEFFERSON CITY MO 65104-0059

Voluntary Payment Information and Work Sheets are available at:

• MODES-2272-I: https://labor.mo.gov/media/pdf/modes-2272-i-ai
• MODES-2272-3-I (Shared Work): https://labor.mo.gov/media/pdf/modes-2272-3-i-aipdf

If you have any questions, call 573-751-1995, option 2.

*If January 15th falls on a Saturday, Sunday, or holiday, the deadline is the following business day.