Missouri Department
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Division of Employment Security
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Forms and Publications for Employers

Common Paymaster Application

The Common Paymaster Application is completed by a business that wishes to report the workers of a related business under its own account number. The Division of Employment Security will use the information provided on the application to either approve or deny the request for Common Paymaster reporting. To qualify:

  1. The businesses involved must be corporations or limited liability companies taxed as corporations.
  2. The entities must be related.
  3. The workers reported by the Common Paymaster must perform service for two or more of the related corporations during each calendar quarter.

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