PURPOSE: This rule establishes procedures for calculating the unemployment automation surcharge and the conditions for receiving the contribution rate reduction provided in section 288.131, RSMo.

1. (1) For purposes of calculating the amount of the annual unemployment automation surcharge, a cut-off date is established as the period ending with the date on which contribution and wage reports and contributions for the second calendar quarter of any year are delinquent as provided in section 288.090, RSMo.
2. (2) An employing unit not previously subject to this law that becomes an employer or is determined to be an employer after the cutoff date will not be liable to pay the unemployment automation surcharge during the following calendar year.
3. (3) Any employer whose liability to pay contributions under Chapter 288, RSMo, is established prior to the cut-off date and whose contribution rate is greater than zero
4. (0) shall pay an annual unemployment automation surcharge based upon such employer’s total taxable wages for the twelve (12)-month period ending the preceding June
5. 30. If any such employer neglects or refuses to file a contribution report for any calendar quarter during the twelve (12)-month period ending the preceding June 30, the division shall make an estimate based on any information in its possession or that may come into its possession of the amount of taxable wages paid by such employer for the period in respect to which the employer failed to file such contribution and wage report. The division shall use such estimated taxable wages in calculating the amount of the unemployment automation surcharge for the following calendar year.
6. (4) If an employer is not liable under this rule to pay the unemployment automation surcharge during a specific calendar year, that employer’s applicable contribution rate for such calendar year shall not be reduced by five one-hundredths of one percent (0.05%).

AUTHORITY: section 288.220, RSMo 2000.* 8 CSR 10-4 Original rule filed July 31, 2008, effective Jan. 30, 2009. *Original authority: 288.220, RSMo 1951, amended 1955, 1961, 1963, 1967, 1971, 1995.