Reporting

Employers that are liable for Missouri unemployment tax must provide the Division of Employment Security information on the wages of their employees each quarter. An employer may file with a paper form (Contribution and Wage Report); by magnetic media (computer diskette or compact disc); or online via the Internet (USTAR).

Taxable wages reported and contributions paid are recorded and credited to each employer's experience rating account. All contributions are deposited into the Missouri Unemployment Compensation Fund and can only be used to pay unemployment insurance benefits to eligible individuals. No employer or individual in his/her service has any claims or rights to amounts paid into the fund.

Individual workers' wages that are reported are recorded on the Division's wage record files and retained for five quarters to be used for determining monetary benefit entitlement should a worker file a claim for unemployment benefits.

Contribution and Wage Report

The Quarterly Contribution and Wage Report shows each worker's name, social security number and the amount of wages paid to them during a calendar quarter. Work separation dates and the beginning and ending dates of probationary employment should be included in the wage detail. The report is also used to summarize total and taxable wages paid during the calendar quarter and to compute the amount of contributions due on the taxable wage total.

Complete instructions for preparation of this report are furnished with the report.

Contribution and Wage Report forms are furnished by the Division and mailed to all established employers on the fourth from last working day at the end of each calendar quarter. The report should be filed and contributions paid during the month following the end of each calendar quarter. No part of the contributions due can be deducted from a worker's pay.

Magnetic Media Reporting

The Division promotes the use of magnetic media by employers submitting quarterly wage data.

By using the ICESA (Interstate Conference of Employment Security Agencies) format, employers can report not only the wage data magnetically but the summary total information as well.  (The ICESA organization is now known as NASWA, National Association of State Workforce Agencies.)  The Missouri, Social Security (MMREF) and spreadsheet formats are also accepted. The Division will accept a diskette or CD if it meets the specifications established by the Division.

Effective January 1, 1999 all employers who are required to report W-2 A information electronically to the Social Security Administration are also required to report quarterly wage information to the Division electronically. Filing the report by magnetic media or via the Internet will meet this requirement. Currently this requirement applies to employers with 250 or more employees.

For information and specifications on magnetic reporting, please call (573) 751-3422.

Internet Reporting

Quarterly tax and wage reports may be filed over the Internet through the Division’s Unemployment State Tax Automated Reporting (USTAR) system. Filing online offers many advantages. After the employer enters or uploads wage data, USTAR will automatically calculate the total, excess and taxable wages and the contributions due. The employer also has the option to pay contributions due online by ACH debit from a checking account.

Employers may start filing reports online as soon as two business days after the end of the calendar quarter. To use the system, the employer must have an established account with the Division. Complete instructions are found on the USTAR website.