Contribution and Wage Reports and Payment of Contributions

PURPOSE: This rule prescribes as to the filing of quarterly tax and wage reports, the reporting of temporary employment, extension of time for filing, establishment of receipt date and exemption from filing reports. This rule implements sections 288.090 and 288.130, RSMo. This rule was previously known as regulation no. 10. (1) On or before the last day of the month following each calendar quarter each employer shall complete and file contribution and wage reports with division containing, along with other relevant information, data as to the wages paid by that employer, and to whom paid, within the calendar quarter, on forms to be obtained from, or approved by, the division. (2) On or before the last day of the month following each INDUSTRIAL RELATIONS calendar quarter, each employer shall pay the contributions due with respect to the wages paid by it in that quarter. (3) Employers required to report quarterly wage information due on magnetic media tape or diskette pursuant to section 288.090, RSMo, must report in a format prescribed by the division. Employers not required to report quarterly wage information due on magnetic media tape or diskette pursuant to section 288.090, RSMo, may elect to do so upon approval by the division and in a format prescribed by the division. If an employer that has elected to report quarterly wage information by magnetic media fails to report in the prescribed format, the division may at any time cancel the approval through written notification. (4) Any employer desiring to submit wage reports on forms other than those furnished by the division shall submit to the division a sample of the form proposed. The use of the form may be approved if it is printed on a satisfactory grade of white paper, eight and one-half inches by eleven inches (8 1/2" × 11") in size and if it supplies all required information in a satisfactory manner; provided, however, that the division’s quarterly summary wage report form shall always be used as the first page of these reports. This approval may be canceled at any time at the option of the division. (5) Upon the written request of an employer made on or before the due date of any report or contribution payment, the division may, for good cause shown, grant an extension of time for the filing of a report or the payment of contributions, but no such extension shall exceed three (3) months. (6) Whenever it appears that an employer will employ no workers and pay no wages for a material period, the employer may file an application for exemption from filing contribution and wage reports. If the application is approved by the division, no reports need be filed so long as no wages are paid by the employer during the period covered by the approval. When any wages are paid for either past or current periods, the exemption shall be automatically canceled. AUTHORITY: section 288.220, RSMo Supp. 1997.* Original rule filed Sept. 30, 1946, effective Oct. 10, 1946. Amended: Filed June 20, 1951, effective July 1, 1951. Amended: Filed Nov. 9, 1954, effective Nov. 19, 1954. Amended: Filed April 17, 1958, effective April 27, 1958. Amended: Filed Sept. 10, 1959, effective Sept. 20, 1959. Amended: Filed Oct. 1, 1965, effective Oct. 11, 1965. Amended: Filed Oct. 17, 1967, effective Oct. 27, 1967. Amended: Filed Dec. 18, 1972, effective Dec. 28, 1972. Amended: Filed Nov. 21, 1975, effective Dec. 1, 1975. Emergency amendment filed July 12, 1984, effective Aug. 13, 1984, expired Dec. 10, 1984. Amended: Filed July 12, 1984, effective Oct. 11, 1984. Amended: Filed Aug. 4, 1998, effective Feb. 28, 1999. *Original authority: 288.220, RSMo 1951, amended 1955, 1961, 1963, 1967, 1971, 1995.