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MISSOURI DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS
DIVISION OF EMPLOYMENT SECURITY
INSTRUCTIONS FOR COMPLETING THE
MISSOURI QUARTERLY CONTRIBUTION AND WAGE REPORT
IMPORTANT INFORMATION
If you are an employer liable for Missouri unemployment insurance tax, you are required by law to file a Missouri Quarterly Contribution and Wage
Report each quarter, even if you paid no wages during the quarter and/or your contribution rate is zero . Penalties and interest may be assessed
against any employer which does not file a timely report. If you have disposed of all or any portion of your business or no longer employ workers,
please complete a “Report on Change of Business Operations” and forward it to the Division.
For easy Internet filing, go to www.ustar.dolir.mo.gov. For assistance, call 573-751-1995.
INSTRUCTIONS WITH TIPS FOR SELECTED ITEMS
Please type or print clearly. Complete items in the order shown below.
Complete/verify items 1 - 3, and 15.
Complete items 16 - 17 for all employees , including casual, temporary and part-time workers. Use a Continuation Sheet(s) (MODES-10B) if you have
additional employees. Enter no more than 30 wage items on a page. Enter a wage total at the bottom of each page.
18. Total wages for a worker are gross wages before deductions except federally allowed cafeteria deductions. Total wages paid to a worker during the
quarter includes the reasonable cash value of in-kind remuneration (personal use of a company car, for instance), except for domestic and
agricultural workers only cash wages are reportable.
19. If the worker was employed on a test or trial basis and was employed 28 consecutive days or less, enter the dates of the first and last day worked
and the letter “P.” For example: if the employee worked from March 1 to March 21, enter “3/1-3/21 P.”
20. The total number of pages includes the wage report and any continuation sheets. Number all pages.
Go to item 4.
4. This is the total of Item 18, plus totals from any continuation sheets you used. If you paid no wages, enter “No Wages Paid.”
5. Item 5 is the sum of wages you paid each individual worker during this calendar quarter which were over the yearly taxable wage base. There is a
limit on the amount of wages paid to an individual worker in a calendar year on which each employer must pay a tax (taxable wage base). When a
workers’ wages exceed the taxable wage base for a calendar year, the portion of the earnings over the wage base is not taxable. Once a worker
exceeds the taxable wage base, all wages reported for that worker in subsequent quarters in the year are excess wages. DO NOT include excess
wage amounts reported in previous quarters. In computing the wages paid in excess of the taxable wage base, take into account (1) the wages paid
to the same worker by your predecessor from whom you acquired a business; and (2) the wages paid by you to the same worker and reported as
taxable wages to the employment security agency of any other state. Such items should be indicated by an asterisk after the worker’s name on the
Report and explained at the bottom of the page.
Sample Computation of Excess Wages (Using an $12,500 Wage Base)
FIRST QUARTER SECOND QUARTER THIRD QUARTER FOURTH QUARTER
Total Excess Total Excess Total Excess Total Excess
Wages for of Taxable Wages for of Taxable Wages for of Taxable Wages for of Taxable
Worker Name Quarter $12,500 Wages Quarter $12,500 Wages Quarter $12,500 Wages Quarter $12,500 Wages
John Doe 13,000 500 12,500 14,000 14,000 -0- 13,000 13,000 -0- 13,000 13,000 -0-
Mary Doe 5,000 -0- 5,000 5,000 -0- 5,000 5,000 2,500 2,500 5,000 5,000 -0-
Totals for Quarter 18,000 500 17,500 19,000 14,000 5,000 18,000 15,500 2,500 18,000 18,000 -0-
Enter on Line: (4) (5) (6) (4) (5) (6) (4) (5) (6) (4) (5) (6)
The taxable wage base for 2009 is $12,500. For 2008 it is $12,000. The taxable wage base for 2006 & 2007 is $11,000.
Complete items 6 and 7.
8. Leave this blank. The Division will notify you if a Federal Interest Assessment is due.
9. If the quarterly report is not filed by the due date, interest is due on the contributions for each month or part of a month from the due date to the
date paid. You may need to call the Division to find the interest rate. The phone number is 573-751-3441.
10. Late filing of report penalty charges. A penalty of 10% of contributions due or $100, whichever is greater, is imposed if this report is filed after the
last day of the month after the due date but before the last day of the second month after the due date. A penalty of 20% of contributions due or
$200, whichever is greater, is imposed if this report is filed after the last day of the second month after the due date.
11. Fill in this space if you know of any outstanding amount due or credit in your account. Add any amount due. Subtract any credit.
12. Leave this blank. The Division will notify you if an Automation Surcharge is due.
13. Enter the amount of Item 7 plus or minus the amounts in Items 8, 9, 10, 11, and 12. This is the amount you should pay.
14. Enter for each month during the quarter the number of full and part-time workers who worked or received pay during the pay period which
includes the 12th day of the month. Workers on strike during the week of the 12th are not to be included. If you had no workers earning wages
during the pay period, enter a zero.
SENDING THE COMPLETED FORM
Send the completed form, any attachments, and payment to Division of Employment Security, P.O. Box 888, Jefferson City, MO 65102-0888.
Make checks payable to “Division of Employment Security.”
MODES-4-5 (05-09) AI
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