Missouri Revised Statutes Title XVIII. Labor and Industrial Relations § 288.131. Unemployment automation surcharge, amount, notice, delinquency, deposit of funds

1. For calendar years 2009, 2010, and 2011, each employer that is liable for contributions under this chapter, except employers with a contribution rate equal to zero, shall pay an annual unemployment automation surcharge in an amount equal to five one-hundredths of one percent of such employer's total taxable wages for the twelve-month period ending the preceding June thirtieth.  1  However, the division may reduce the foregoing percentage to ensure that the total amount of surcharge due from all employers under this subsection shall not exceed thirteen million dollars annually.  Each employer liable to pay such surcharge shall be notified of the amount due under this subsection by March thirty-first of each year and such amount shall be considered delinquent thirty days thereafter.  Delinquent unemployment automation surcharge amounts may be collected in the manner provided under sections 288.160 and 288.170.  All moneys collected under this subsection shall be deposited in the unemployment automation fund established in section 288.132.  2

2. For calendar years 2009, 2010, and 2011, the otherwise applicable unemployment contribution rate of each employer liable for contributions under this chapter shall be reduced by five one-hundredths of one percent, except such contribution rate shall not be less than zero.