MO Unemployment Insurance Tax Contribution and Wage Report

Submit the completed Missouri Unemployment Insurance Tax Contribution and Wage Report online at uinteract.labor.mo.gov or mail it to Division of Employment Security, P.O. Box 888, Jefferson City, MO 65102-0888. Include your employer name, address, account numbers, and all required wage and tax information. Ensure the form is signed and dated before submission. To expedite processing, consider using the online submission portal. Always double-check the report for accuracy to avoid penalties and interest charges. For additional assistance, contact the Division of Employment Security at 573-751-1995.

The Missouri Unemployment Insurance Tax Contribution and Wage Report is due quarterly. For 2024, the due dates are April 30, July 31, October 31, and January 31. For 2025, the due dates remain the same: April 30, July 31, October 31, and January 31.

The purpose of the Missouri Unemployment Insurance Tax Contribution and Wage Report is to record wages paid to employees and calculate the necessary tax contributions for unemployment insurance. This report ensures employers comply with Missouri's regulations and maintain accurate employment records. Timely submission of this form helps avoid penalties and keeps businesses in good standing with the state's employment security division.

• 1. Employer Name and Address: Provide the name and address of the employer submitting the report.
• 2. Missouri Employer Account Number: Enter the unique account number assigned to the employer by the Missouri Division of Employment Security.
• 3. Federal ID Number: Provide the employer's federal identification number.
• 4. Total Wages Paid: Enter the total wages paid to all employees during the reporting period.
• 5. Wages Paid in Excess: Calculate and enter the wages paid in excess of the state-defined limit per worker per year.
• 6. Taxable Wages: Calculate and enter the taxable wages by subtracting excess wages from total wages.
• 7. Taxes Due: Multiply the taxable wages by the employer's tax rate to determine the taxes due.
• 8. Interest Assessment Due: Include any interest assessment due to federal advances.
• 9. Interest Charges for Late Payment: Calculate and enter any interest charges for payments made after the due date.
• 10. Late Report Penalty Charges: Determine and enter any penalty charges for late submission of the report.
• 11. Outstanding Amounts: Enter any previously outstanding amounts as of the reporting period.
• 12. Total Payment: Calculate and enter the total payment amount due, including taxes, interest, and penalties.
• 13. Number of Covered Workers: Report the number of covered workers who worked or received pay during the reporting period.
• 14. Signature: Sign and date the form to certify that the information provided is true and correct.

Failure to submit the Missouri Unemployment Insurance Tax Contribution and Wage Report can result in penalties and interest charges.

• Penalties: Late submission penalties range from the greater of 10% or $100 up to 20% or $200.
• Interest Charges: Interest is charged per month for late payments.
• Compliance Issues: Failure to submit can result in non-compliance with state regulations, affecting the employer's standing.

• 1. Quarterly Reporting: Submit the form every quarter to report wages and taxes.
• 2. Change of Business Status: Use the form to report changes such as the sale of the business or changes in employment status.
• 3. Compliance: Ensure compliance with Missouri state regulations by submitting the required employment data.
• 4. Accurate Record Keeping: Maintain accurate records of employment and tax contributions.
• 5. Penalty Avoidance: Submit the form on time to avoid penalties for late reporting.