Virtually all employers are subject to unemployment insurance taxes under the Missouri Employment Security Law (MO Rev. Stat. Sec. 288.010 et seq.). For example, coverage extends to organizations that:
• In either the current or preceding calendar year, employed one or more people in each of 20 different weeks or paid wages of at least $1,500 in any quarter;
• Are subject to the Federal Unemployment Tax Act (FUTA);
• Are agricultural employers and employed 10 or more workers in each of 20 weeks or paid $20,000 in wages in any quarter of the current or preceding calendar year; or
• Employed domestic workers and paid wages of $1,000 or more in any quarter of the current or preceding calendar year (MO Rev. Stat. Sec. 288.032 and MO Rev. Stat. Sec. 288.034).
Employers not subject to the tax may elect to voluntarily provide coverage for employees.
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for the school;
• Real estate and insurance salespersons;
• Direct salespersons paid solely by commission;
• Certain newspaper distributors; and
• Services of a full-time student at a summer camp for less than 13 weeks (MO Rev. Stat. Sec. 288.034).