Missouri Laws 288.130 – Employer records — form of report — benefit information — liability ..
1. Each employing unit shall keep true and accurate payroll and other related records, containing such information as the division may by regulation prescribe for a period of at least three calendar years after the record was made. Such records shall be open to inspection and be subject to being copied by authorized representatives of the division at any reasonable time and as often as may be necessary. Any authorized person engaged in administering this law may require from any employing unit any sworn or unsworn reports, with respect to individuals performing services for it, which are deemed necessary for the effective administration of this law.
2. All employers with fifty or more workers shall report quarterly wage information due pursuant to section 288.090 to the division in an electronic format prescribed by the division. However, for good cause shown, the director may permit an employer with fifty or more workers to report quarterly wage information on a paper form approved by the division.
Terms Used In Missouri Laws 288.130
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Appeals tribunal: a referee or a body consisting of three referees appointed to conduct hearings and make decisions on appeals from administrative determinations, petitions for reassessment, and claims referred pursuant to subsection 2 of section 288. See Missouri Laws 288.030
- Benefits: the money payments payable to an insured worker, as provided in this chapter, with respect to such insured worker's unemployment. See Missouri Laws 288.030
- Claimant: an individual who has filed an initial claim for determination of such individual's status as an insured worker, a notice of unemployment, a certification for waiting week credit, or a claim for benefits. See Missouri Laws 288.030
- Deputy: a representative of the division designated to make investigations and administrative determinations on claims or matters of employer liability or to perform related work. See Missouri Laws 288.030
- Determination: any administrative ruling made by the division without a hearing. See Missouri Laws 288.030
- Director: the administrative head of the division of employment security. See Missouri Laws 288.030
- Division: the division of employment security which administers this chapter. See Missouri Laws 288.030
- Employing unit: any individual, organization, partnership, corporation, common paymaster, or other legal entity, including the legal representatives thereof, which has or, subsequent to June 17, 1937, had in its employ one or more individuals performing services for it within this state. See Missouri Laws 288.030
- following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
- person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
3. Each employer shall post and maintain in places readily accessible to the employer’s workers printed statements concerning benefit rights, claims for benefits and such other matters related to the administration of this law as the division may by regulation prescribe. Each employer shall supply to workers copies of any printed statements relating to claims for benefits when and as the division may by regulation prescribe. Such printed statements and other materials shall be supplied by the division without cost.
4. A deputy shall make an ex parte determination after investigation but without hearing with respect to any matter pertaining to the liability of an employing unit which does not involve a claimant. The deputy shall promptly notify any interested employing units of each such determination and the reason for it. The division shall grant a hearing before an appeals tribunal to any employing unit appealing from any such ex parte determination provided an appeal is filed in writing within thirty days following the date of notification or the mailing of such determination to the party’s last known address. In the absence of an appeal any such determination shall become final at the expiration of a thirty-day period. The deputy may, however, at any time within a year from the date of the deputy’s determination, for good cause, reconsider the determination and shall promptly notify all interested employing units of his amended determination and the reason for it.
5. The thirty-day period provided in subsection 4 of this section may, for good cause, be extended.