Mo. Code Regs. Ann. tit. 8, § 10-3.085
PURPOSE: This rule informs reimbursable employers of their responsibility for employment benefits paid to their employees.
(1) Any employer that elects to make payments in lieu of unemployment contributions shall be liable for all unemployment benefits based on wages paid by the employer for services in employment. A reimbursable employer shall not have charges relieved pursuant to section 288.100, RSMo. A reimbursable employer shall, therefore, not be relieved of charges under any of the following circumstances:
AUTHORITY: section 288.220, RSMo 2000.* Original rule filed Sept. 2, 2003, effective Feb. 29, 2004.
*Original authority: 288.220, RSMo 1951, amended 1955, 1961, 1963, 1967, 1971, 1995.