Employers are responsible for reporting their employees’ wages each quarter to the Division of Employment Security (DES). This wage data is crucial for determining unemployment benefits for workers who file claims. This guide provides information on how to properly report wages and where to mail your unemployment tax forms, focusing on the processes within Missouri.
Methods for Reporting Wages and Paying Taxes in Missouri
For employers in Missouri, several methods are available for reporting wages and paying unemployment taxes. It’s important to note that employers with 50 or more employees are required to file electronically.
1. Internet Reporting via UInteract
The most efficient method for many employers is online reporting through UInteract. This system allows you to file your quarterly contribution and wage reports electronically.
Key features of UInteract:
- Automatic Calculations: UInteract automatically calculates total, excess, and taxable wages, as well as contributions due once you enter or upload wage data.
- Data Storage: Employee information from the previous quarter is stored, eliminating the need for re-entry each quarter.
- Online Payments: You can pay contributions online via ACH debit or ACH credit from your checking or savings account.
- Early Filing: Online filing is available from the 15th of the last month of each quarter (March, June, September, and December).
- Postdated Payments: ACH debit or credit payments can be postdated.
To use UInteract, you must have an established account with the DES. You can access the system at uinteract.labor.mo.gov.
2. Magnetic Media Reporting (For Bulk Filers)
For employers approved for bulk filing, magnetic media reporting is an option. This method uses standardized formats like ICESA (now NASWA – National Association of State Workforce Agencies), Missouri Excel spreadsheet, and Social Security (MMREF) formats. CD submissions are also accepted if they meet DES specifications outlined in MODES-INF-368.
Important Considerations for Magnetic Media Reporting:
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Form MODES-4260 Required: When submitting data on magnetic media, you must also include form MODES-4260 for proper processing.
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Mailing Address for Magnetic Media: Mail your magnetic media and Form MODES-4260 to:
Missouri Division of Employment Security
ATTN: Employer Accounts/Magnetic Media
421 E Dunklin St., P.O. Box 59
Jefferson City, MO 65104-0059
For detailed information on magnetic reporting, contact the DES at 573-751-2271 or 573-751-3422.
3. Paper Reporting (MODES-4 Form)
While electronic filing is encouraged and required for larger employers, paper reporting is still an option. You can download the Quarterly Contribution and Wage Report (MODES-4) and instructions from labor.mo.gov.
Mailing Address for Paper Reports (MODES-4):
Fill out the form and mail it to the following address:
Missouri Division of Employment Security
P.O. Box 888
Jefferson City, MO 65102-0888
This report summarizes total and taxable wages paid during the quarter and calculates the contributions due. Remember to include the start and end dates of probationary employment in your wage details.
Due Dates for Quarterly Reports
Timely filing and payment are essential to avoid penalties and interest. Reports and contributions are due by the last day of the month following the end of each calendar quarter.
| Quarter | Submission Period | Delinquent* | 1st Penalty* | 2nd Penalty* |
|---|---|---|---|---|
| 1st Quarter (Jan, Feb, Mar) | April 1-April 30 | May 1st | 10% of tax due or $100, greater | 20% of tax due or $200, greater |
| 2nd Quarter (Apr, May, Jun) | July 1-July 31 | August 1st | 10% of tax due or $100, greater | 20% of tax due or $200, greater |
| 3rd Quarter (Jul, Aug, Sep) | October 1-October 31 | November 1st | 10% of tax due or $100, greater | 20% of tax due or $200, greater |
| 4th Quarter (Oct, Nov, Dec) | January 1-January 31 | February 1st | 10% of tax due or $100, greater | 20% of tax due or $200, greater |
*If the due date falls on a weekend or holiday, the deadline is extended to the next business day.
Important Reminders Regarding Due Dates and Payments:
- No Worker Deductions: You cannot deduct unemployment contributions from an employee’s wages.
- Interest on Delinquent Contributions: Interest is charged on late payments.
- Late Filing Penalties: Penalties apply for reports filed after the deadline.
- Postmark Dates: For mailed documents, the postmark date determines the submission date.
- Online Submission Date: Online filings are dated the day of submission.
Adjustments to Previously Filed Reports
If you need to correct previously submitted reports, you can file an adjustment request.
Methods for Filing Adjustments:
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Online (UInteract): Submit adjustment requests through UInteract.
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Paper (MODES-4A): Download and mail the Contribution and Wage Adjustment Report (MODES-4A) to:
Division of Employment Security
Attn: Employer Accounts Unit
P.O. Box 59
Jefferson City, MO 65104You can also fax the form to 573-751-0861.
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Phone: Contact the DES at 573-751-1995, option 2.
Adjustment requests must be postmarked or faxed within three years of the original quarter’s due date.
Understanding Penalties for Non-Compliance
Failure to comply with reporting and payment deadlines can result in various penalties.
Types of Penalties:
- Delinquency: Occurs when reports and/or payments are not submitted by the due date. Employers are notified monthly of delinquencies.
- Interest: Accrues on unpaid contributions after each quarterly due date, at a rate set by the IRS.
- Assessments: Failure to file or pay can lead to assessments, which can become judgments against your property.
- Garnishments: The DES can garnish assets, including wages and bank accounts, to satisfy judgments.
- Late Report Penalty: A penalty is imposed for reports filed late, calculated as 10% of contributions due or $100 (whichever is greater) per month, up to a maximum of 20% or $200. This applies even if no tax is due.
- Fraud or Evasion: Penalties for fraud or evasion can include an additional 25% penalty and penalties for intentionally misrepresenting facts to deny worker benefits.
- SUTA Dumping: Severe penalties apply for employers attempting to lower their state unemployment taxes illegally.
Conclusion
Accurate and timely reporting of wages and payment of unemployment taxes are critical responsibilities for employers in Missouri. Utilize the online UInteract system for efficient filing whenever possible. Understand the different mailing addresses for paper forms and magnetic media submissions to ensure your documents reach the correct department within the Missouri Division of Employment Security. Staying informed about due dates and potential penalties will help you maintain compliance and avoid unnecessary costs. For the most current information and any updates, always refer to the official Missouri Department of Labor and Industrial Relations website.
