Virtually all employers are subject to unemployment insurance taxes under the Missouri Employment Security Law (MO Rev. Stat. Sec. 288.010et seq.). 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 nonprofit organizations and employed four or more people in 20 weeks during either the current or preceding calendar year
• Acquired the business of a covered employer
• 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
• Employed domestic workers and paid wages of $1,000 or more in any quarter of the current or preceding calendar year
Employers not subject to the tax may elect to voluntarily provide coverage for employees.
Governmental bodies are covered by the law; however, they may elect not to pay unemployment taxes but instead to reimburse the state fund for benefits paid out on their behalf. Nonprofit organizations may also elect to pay reimbursements rather than unemployment taxes. There is a surcharge on reimbursement payments from nonprofits equal to the average interest rate on U.S. Treasury bills for the preceding year multiplied by the amount of the payment. Governmental bodies are also liable for this surcharge.
There are a few limited categories of employment for which no tax is imposed. Excepted from coverage are services performed by:
• Insurance agents, brokers, and solicitors who work only for commissions
• Real estate salespeople and brokers if at least 80 percent ...