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.

 
State regulation for lessor employing units.
 

A checklist for public work projects compliance.

 

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

 

A motion to withdraw an attorney in regards to a workers' compensation case.

 

A form to notify the Mine and Cave Safety Program when a Missouri mine or cave is opening or closing. Report Online

 

A project notification containing contractor information.

 

A form to submit proposed rates for a self-insured group trust.

 

Questions and affidavit for claimant regarding benefit sources and payments, form A.

 

Questions and affidavit for claimant regarding completeness of medical information submitted, form E.

 

Questions and affidavit for claimant regarding due diligence in enforcing the judgment, form D.

 

Questions and affidavit for claimant regarding lost income, form B.

 

Questions and affidavit for claimant regarding waiver of final judgment and requirement, form C.

 

A form used to report unemployment insurance fraud.

 

A form for use by health care provider to determine case status information to file a medical fee dispute application.

 

Request to DWC for conference regarding workers’ compensation case.

 

A request by an employer or insurer for an award on undisputed facts in regard to application for a direct payment medical fee dispute.

 

A form to be completed by a health care provider requesting certification as a rehabilitation facility.

 

A form for use by a health care provider requesting the dismissal of an application for direct payment in a workers’ compensation medical fee dispute.

 

A form for use by a health care provider requesting the dismissal of an application for payment of additional reimbursement of medical fees in a workers’ compensation “reasonableness” medical fee dispute.

 

Request to DWC for a final award hearing regarding workers compensation claim.

 

Request to DWC for a hardship hearing regarding workers compensation claim.

 

Request to DWC for a mediation regarding workers compensation claim.

 

A form requesting services from a workers' compensation program or the Missouri workers' safety program. Fill out an online version of this form by clicking here.

 

An annual report of an individually self-insured employer’s audited financial statements.

 

An annual report of an individually self-insured employer’s Missouri payroll by class code and employee count by Missouri location.

 

An annual report of an individually self-insured employer’s Missouri compensation payments for the prior calendar year.

 

An annual report of an individually self-insured employer’s outstanding losses.

 

A form submitted to an Administration Law Judge for approval of the settlement of a workers' compensation case.

 

A request for substitution of counsel in a workers' compensation case.

 
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.
 

A form requesting authority to distribute surplus monies of a self-insured group trust.

 

A quick reference for group trust reporting requirements.

 

An application to have a decision of an Appeals Tribunal of the Division of Employment Security reviewed by the Labor and Industrial Relations Commission

 

Guía sobre cómo prevenir la discriminación en la vivienda para propietarios, arrendadores y quienes busquen comprar o alquilar una casa o apartamento.

 

A subpoena for a workers compensation case requiring the attendance of an individual at a hearing.

 

A subpoena for a workers compensation case requiring the attendance of an individual—along with specified documents or other evidence—at a hearing.

 

A subpoena for a workers compensation case requiring the attendance of an individual—along with specified documents or other evidence—at a deposition.

 

A subpoena for a workers compensation case requiring the attendance of an individual at a deposition.

 

The plans and policies of the Department of Labor and Industrial Relations regarding equal employment opportunity to applicants without regard to race, color, religion, sex, age, national origin, political belief, veteran status, and physical or mental disability.

 

A sample affidavit for former self-insured employers requesting release of security.

 

A sample affidavit for former self-insured group trusts requesting release of security.

 

An affidavit that construction industry business owners who are not required to purchase workers’ compensation insurance may use to aid them in obtaining business licenses from some cities and counties.  Note: This form should not be sent to the Division of Workers’ Compensation.

 

The application to be completed by an employer applying to individually self-insure.

 

An application for a Missouri On-Site Safety and Health Consultation. Fill out an application online here.

 

The application to be completed by a group of employers applying to form a self-insured group trust.

 

The safety auditing procedures for those employers applying to individually self-insure.

 

An authorization for release of confidential information that must accompany the Irrevocable Letter of Credit (WC-249).

 

A Surety Bond; one of three options available to meet the self-insurance security requirement.

 

The checklist of required items and information that must accompany the Application for Authority to Self-Insure (WC-81).

 
A form to submit a complaint about child labor.
 
Information for employers regarding classifying employees for unemployment insurance tax purposes.
 

If you are unemployed due to the disaster, you need to file a claim for regular unemployment insurance (UI) benefits.

 

This report, as required by §287.680 RSMo, briefly describes each of the programs and units and summarizes the transactions and proceedings undertaken for the year 2009.

 

This report, as required by §287.680 RSMo, briefly describes each of the programs and units and summarizes the transactions and proceedings undertaken for the year 2010.

 

This report, as required by §287.680 RSMo, briefly describes each of the programs and units and summarizes the transactions and proceedings undertaken for the year 2011.

 

This report, as required by §287.680 RSMo, briefly describes each of the programs and units and summarizes the transactions and proceedings undertaken for the year 2010.

 

This report, as required by §287.680 RSMo, briefly describes each of the programs and units and summarizes the transactions and proceedings undertaken for the year 2013.

 

This report, as required by §287.680 RSMo, briefly describes each of the programs and units and summarizes the transactions and proceedings undertaken for the year 2014.

 

This report, as required by §287.680 RSMo, briefly describes each of the programs and units and summarizes the transactions and proceedings undertaken for the year 2015.