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. The voluntary payment cannot be used for payment of taxes due.
To help you determine if making a voluntary payment benefits your business, complete the Voluntary Payment Information and Work Sheet using numbers specific to your business. You then will be able to calculate what voluntary payment amount would be necessary to lower your tax rate for 2026. Employers have made voluntary payments as small as one cent and in excess of $150,000.
Instructions
Once you have used the MODES-2272-I or MODES-2272-3-I (Shared Work) work sheet to determine the amount of voluntary payment you need to reach a more desirable rate, follow these steps to see if making that voluntary payment will save you money:
- Go online to uinteract.labor.mo.gov under the Account Maintenance tab or complete the Voluntary Payment Information and Work Sheet (MODES-2272-I or MODES-2272-3-I) for your desired rate.
- Estimate the TAXABLE payroll for calendar year 2026. The taxable wage base for 2026 is $9,000.
- Multiply the estimated taxable payroll by the tax rate assigned on the Employers Experience Rating Statement and Notice of Contribution Rate for the Calendar Year 2026 (MODES-527). This is used to determine an estimated amount of taxes due that would be paid during calendar year 2026.
- Multiply the estimated taxable payroll by the new desired rate or lower rate on the Voluntary Payment Information and Work Sheet. This is used to determine an estimated amount of taxes due that will be paid during calendar year 2026 if a voluntary payment is made. Add the voluntary payment amount and estimated taxes due to compute a total amount.
- 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 credit account balances (an assigned tax rate of 2.376 percent or less).
- 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 deficit account balances (an assigned tax rate of 3.168 percent or greater).
Please reference the following example:
The tax rate assigned on the Employer's Experience Rating Statement and Notice of Contribution Rate for the Calendar Year 2026 (MODES-527) is 2.024 percent. The desired rate on the Voluntary Payment Information and Work Sheet is 1.936 percent.
| Estimated Taxable Wages (based on 300 workers) | Rate | Estimated Taxes Due | Voluntary Payment Amount | Total Estimated Payment for 2026 | |
| Current Rate | $3,900,000 | x 2.024% | $78,936 | + $0 | $78,936 |
| Desired Rate | $3,900,000 | × 1.936% | $75,504 | + $390 | $75,894 |
| Current Rate Estimated Payment for 2026 | Desired Rate Estimated Payment for 2026 | Difference (Savings) |
| $78,936 | $75,894 | $3,042 |
If this is a savings for your business and you want to make a voluntary payment, go online to uinteract.labor.mo.gov under Account Maintenance or mail the completed work sheet along with your payment no later than January 15, 2026 to:
Division of Employment Security
ATTN: Deposit Subunit
P.O. Box 59, Jefferson City, MO 65104-0059
If you have any questions, call 573-751-1995, option 2.
Additional Voluntary Payment information and worksheets 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