Mo. Code Regs. tit. 8 § 10-4.040

Current through Register Vol. 49, No. 24, December 16, 2024

Section 8 CSR 10-4.040 - Experience Rating

PURPOSE: This rule prescribes conditions under which a calculated experience tax rate is permissible, cut-off date for adjustments in prior reports and conditions for accepting voluntary contributions. This rule implements sections 288.090, 288.113 and 288.125, RSMo. This rule was previously known as regulation no. 11.

(1) An employer shall be eligible for experience rating for a calendar year in the event that-

(A) S/he was an employer on or before the first day of the twelve (12)-month period immediately preceding the calculation date for that year; and

(B) There was no period of eight (8) or more consecutive calendar quarters, in the first eleven (11) of the last thirteen (13) calendar quarters immediately preceding the calculation date for that year, in which no wages for employment were paid by that employer.

(2) A reasonable time after June 30 for a cutoff date for rate calculation purposes is established as the period ending with the date on which contribution and wage reports and contributions for the second calendar quarter of any year are delinquent as provided in section 288.090, RSMo. All contributions received by the division by that date shall be considered as contributions paid and credited within the time required and those contributions shall be used in the calculation of the employer's contribution rate for the following calendar year. Any adjustment of contributions or wages in respect to periods prior to July 1 of any year which are approved on or before the cut-off date shall be used in the calculation of contribution rates for the succeeding calendar years. All benefits paid prior to the July 1 calculation date shall be charged against the employer's account and used in the calculation of contribution rates applicable to the succeeding calendar year.

(3) Voluntary payments shall be transmitted by an employer to the division with a signed written statement identifying the amount as a voluntary payment. No voluntary payment will be accepted from an employer who is not eligible for an experience rating.

(4) A written determination showing contributions credited, benefits charged and the contribution rate for a calendar year shall be mailed to each employer as soon as practical after the July 1 calculation date.

8 CSR 10-4.040

AUTHORITY: section 288.220, RSMo 1986.* 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 June 1, 1961, effective June 11, 1961. Amended: Filed Oct. 1, 1965, effective Oct. 11, 1965. Amended: Filed Oct. 17, 1967, effective Oct. 27, 1967. Amended: Filed June 14, 1971, effective June 24, 1971. Amended: Filed Nov. 21, 1975, effective Dec. 1, 1975.

*Original authority: 288.220, RSMo 1951, amended 1955, 1961, 1963, 1967, 1971.