Reimbursable Employers

A governmental entity or nonprofit organization with a federal exemption under Section 501(c)(3) of the Internal Revenue Code has the option to elect to reimburse the Missouri Unemployment Compensation Fund for the amount of benefits paid that were attributable to services in its employ.

Such an election must be made in writing either:

1. Within 30 days of the date the original notice of liability is mailed; or,
2. At least 30 days prior to January 1st of a calendar year for which such election shall be effective. Any election to change to reimbursable after an employer was contributing cannot be terminated for two calendar years.

Upon approval of an election to reimburse the fund, the employer will remain in that status until a request for termination of the election is filed at least 30 days prior to the calendar year of termination.

After January 1, 1999 a $100.00 penalty will be charged for each quarterly contribution and wage report not filed within the month following the due date. This penalty will continue to be imposed each month or fraction of a month the report is not filed. The maximum penalty per quarter is $200.00.