8 CSR 10-4.030 - Contribution and Wage Reports and Payment of Contributions
(1) On or before the last day of the month
following each calendar quarter each employer shall complete and file
contribution and wage reports with division containing, along with other
relevant information, data as to the wages paid by that employer, and to whom
paid, within the calendar quarter, on forms to be obtained from, or approved
by, the division.
(2) On or before
the last day of the month following each calendar quarter, each employer shall
pay the contributions due with respect to the wages paid by it in that
quarter.
(3) Employers required to
report quarterly wage information due on magnetic media tape or diskette
pursuant to section 288.090, RSMo, must report in a
format prescribed by the division. Employers not required to report quarterly
wage information due on magnetic media tape or diskette pursuant to section
288.090, RSMo, may elect to do
so upon approval by the division and in a format prescribed by the division. If
an employer that has elected to report quarterly wage information by magnetic
media fails to report in the prescribed format, the division may at any time
cancel the approval through written notification.
(4) Any employer desiring to submit wage
reports on forms other than those furnished by the division shall submit to the
division a sample of the form proposed. The use of the form may be approved if
it is printed on a satisfactory grade of white paper, eight and one-half inches
by eleven inches (8 1/2" × 11") in size and if it supplies all required
information in a satisfactory manner; provided, however, that the division's
quarterly summary wage report form shall always be used as the first page of
these reports. This approval may be canceled at any time at the option of the
division.
(5) Upon the written
request of an employer made on or before the due date of any report or
contribution payment, the division may, for good cause shown, grant an
extension of time for the filing of a report or the payment of contributions,
but no such extension shall exceed three (3) months.
(6) Whenever it appears that an employer will
employ no workers and pay no wages for a material period, the employer may file
an application for exemption from filing contribution and wage reports. If the
application is approved by the division, no reports need be filed so long as no
wages are paid by the employer during the period covered by the approval. When
any wages are paid for either past or current periods, the exemption shall be
automatically canceled.
Notes
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