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Publications and Forms

Employment and Wage Reporting for Employers (MODES-5027)

Explanation of what should be reported to the Division of Employment Security by different types of employers.

Irrevocable Letter Of Credit (MODES-4354)

Letter from financial institution approving a line of credit for an employer.

Irrevocable Letter Of Credit Regulation (C-248)

Regulation 8 CSR 10-4.170 establishing procedures for complying with the irrevocable letter of credit aspect of section 288.032(2) RSMo.

Lessor Employing Unit/Client Lessee Law (MODES-4267)

The Division of Employment Security may consider an employer who provides, or "leases", employees to another business to be a "lessor employing unit". The business to whom the employees are provided is termed a "client lessee".

The Missouri Employment Security Law states that a lessor employing unit will be responsible for reporting all wages paid and be liable for contributions (tax) due on the wages paid.

  1. The lessor employing unit has the option to make a financial guarantee to the Division to pay contributions due. The lessor may guarantee payment by posting and maintaining a surety bond, depositing securities, providing an irrevocable letter of credit, or obtaining a certificate of deposit. This action will relieve the lessor's clients of any liability. It will also allow the lessor to report all employees on one quarterly return.
  2. If the lessor does not make a financial guarantee to the Division that contributions will be paid, the client lessee will be jointly liable for contributions due on wages paid to the employees provided to it. In order to identify the employees provided to each client lessee, the lessor must file a separate quarterly return for each client lessee.

    To maintain correct records, the Division requires the lessor to submit a quarterly list of its clients.

    NOTE: The above provisions do not apply to private employment agencies who provide their employees to others on a temporary help basis.

Lessor Employing Units Regulation (MODES-4281)

State regulation for lessor employing units.

Missouri Unemployment Tax Information for 501(c)(3) Nonprofit Corporations (MODES-INF-389)

An informational brochure regarding unemployment tax information for 501(c)(3) Nonprofit Corporations regarding exemptions, voluntary election of coverage and reporting requirements.

Report Unemployment Insurance (UI) Fraud (MODES-4631)

A form used to report unemployment insurance fraud.

Surety Bond (MODES-4252)

Some employers ("lessors") lease employees to clients. Unless the lessor provides a financial guarantee, such as a surety bond, 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-4252 must be used for the posting of a surety bond.

Voluntary Payment Information and Work Sheet (MODES-2272)

Work sheet and information for employers who wish to make voluntary payments to reduce their contribution rates.

Classifying Employees for Unemployment Insurance Tax Purposes (MODES-INF-310)

Information for employers regarding classifying employees for unemployment insurance tax purposes.