PURPOSE: This rule prescribes as to the filing of
quarterly tax and wage reports, the reporting of temporary employment,
extension of time for filing, establishment of receipt date and exemption from
filing reports. This rule implements sections
288.090
and
288.130,
RSMo. This rule was previously known as regulation no. 10.
(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" X 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
8 CSR 10-4.030
AUTHORITY: section
288.220,
RSMo Supp. 1997.* Original rule filed Sept. 30, 1946, effective Oct. 10, 1946.
Amended: Filed June 20, 1951, effective July 1, 1951. Amended: Filed Nov. 9,
1954, effective Nov. 19, 1954. Amended: Filed April 17, 1958, effective April
27, 1958. Amended: Filed Sept. 10, 1959, effective Sept. 20, 1959. Amended:
Filed Oct. 1, 1965, effective Oct. 11, 1965. Amended: Filed Oct. 17, 1967,
effective Oct. 27, 1967. Amended: Filed Dec. 18, 1972, effective Dec. 28, 1972.
Amended: Filed Nov. 21, 1975, effective Dec. 1, 1975. Emergency amendment filed
July 12, 1984, effective Aug. 13, 1984, expired Dec. 10, 1984. Amended: Filed
July 12, 1984, effective Oct. 11, 1984. Amended: Filed Aug. 4, 1998, effective
Feb. 28, 1999.
*Original authority: 288.220, RSMo 1951, amended 1955,
1961, 1963, 1967, 1971, 1995.