8 CSR 10-4.040 - Experience Rating
PURPOSE: This rule prescribes conditions under which a calculated experience tax rate is permissible, cut-off date for adjustments in prior reports and conditions for accepting voluntary contributions. This rule implements sections 288.090, 288.113 and 288.125, RSMo. This rule was previously known as regulation no. 11.
(1) An employer shall be eligible for
experience rating for a calendar year in the event that-
(A) S/he was an employer on or before the
first day of the twelve (12)-month period immediately preceding the calculation
date for that year; and
(B) There
was no period of eight (8) or more consecutive calendar quarters, in the first
eleven (11) of the last thirteen (13) calendar quarters immediately preceding
the calculation date for that year, in which no wages for employment were paid
by that employer.
(2) A
reasonable time after June 30 for a cutoff date for rate calculation purposes
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. All contributions received by the division by that date shall be
considered as contributions paid and credited within the time required and
those contributions shall be used in the calculation of the employer's
contribution rate for the following calendar year. Any adjustment of
contributions or wages in respect to periods prior to July 1 of any year which
are approved on or before the cut-off date shall be used in the calculation of
contribution rates for the succeeding calendar years. All benefits paid prior
to the July 1 calculation date shall be charged against the employer's account
and used in the calculation of contribution rates applicable to the succeeding
calendar year.
(3) Voluntary
payments shall be transmitted by an employer to the division with a signed
written statement identifying the amount as a voluntary payment. No voluntary
payment will be accepted from an employer who is not eligible for an experience
rating.
(4) A written determination
showing contributions credited, benefits charged and the contribution rate for
a calendar year shall be mailed to each employer as soon as practical after the
July 1 calculation date.
Notes
*Original authority: 288.220, RSMo 1951, amended 1955, 1961, 1963, 1967, 1971.
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