The Missouri Employment Security Law (MESL) temporarily compensates eligible individuals who become unemployed through no fault of their own. The law requires almost all Missouri employers to contribute to the Missouri Unemployment Compensation Fund. This Fund provides the monies used to pay unemployment compensation benefits to eligible individuals. Most Missouri employers required to contribute to the Unemployment Compensation Fund are also required to pay the federal unemployment tax.
The Missouri Department of Labor and Industrial Relations (DLIR) administers Missouri’s unemployment compensation program. The Division of Employment Security (DES) processes unemployment compensation benefits claims and appeals, determines employer contribution rates and liability and processes covered employers’ quarterly reports and contribution payments.
To finance unemployment compensation benefits to eligible claimants, the DES collects contributions (or taxes) from covered Missouri employers. The MESL requires covered employers to report their workers’ wages by filing quarterly contribution and wage reports and pay the correct contributions on their workers’ wages.
An employer’s contributions to the Unemployment Compensation Fund are based on its experience rating, which is a comparison of the employer’s previous contributions to previous claims by its former employees within the same time period. Therefore, employers who experience fewer paid claims by former employees are eligible...
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