288.131. Unemployment automation surcharge authorized, amount. - Missouri Statutes

Unemployment automation surcharge authorized, amount.

288.131. 1. For calendar years 2009, 2010, and 2011, each employer thatis liable for contributions under this chapter, except employers with acontribution rate equal to zero, shall pay an annual unemployment automationsurcharge in an amount equal to five one-hundredths of one percent of suchemployer's total taxable wages for the twelve-month period ending thepreceding June thirtieth*. However, the division may reduce the foregoingpercentage to ensure that the total amount of surcharge due from all employersunder this subsection shall not exceed thirteen million dollars annually.Each employer liable to pay such surcharge shall be notified of the amount dueunder this subsection by March thirty-first of each year and such amount shallbe considered delinquent thirty days thereafter. Delinquent unemploymentautomation surcharge amounts may be collected in the manner provided undersections 288.160 and 288.170. All moneys collected under this subsectionshall be deposited in the unemployment automation fund established in section288.132**.

2. For calendar years 2009, 2010, and 2011, the otherwise applicableunemployment contribution rate of each employer liable for contributions underthis chapter shall be reduced by five one-hundredths of one percent, exceptsuch contribution rate shall not be less than zero.

(L. 2008 H.B. 2041)

*Word "thirteenth" appeared in original rolls, a typographical error.

**Section "288.312" appeared in original rolls, but was recodified as section 288.132.