Tax Information Table of Contents

Tax Information Menu

1. Tax Liability, Reporting and Determinations

   1. Liability for Unemployment Tax

   2. What is Reportable?
      1. Who to Report
      2. What Payments to Report
         Wage Base Table
         Taxable Wage Base Example
      3. Employee or Independent Contractor
      4. Probationary Employment
      5. State to Which to Report

   3. Reports and Tax Payments
      1. Reporting
      2. Due Dates
      3. Delinquency
      4. Audit Program
      5. Reporting Alternatives

   4. Tax Rates
      1. Beginning Tax Rates
      2. Rate Table
      3. Experience Rate
      4. Reimbursable Employers
      5. SUTA Dumping
      6. Benefit Charges for Contributory and Reimbursable Employers

   5. Selling a Business or Discontinuing Employment

   6. Determinations Made by the Division

2. Appeals and Hearings

3. Missouri Employment Security Law (at the Missouri House of Representatives site)

4. New Developments