421EastDunklinStreet,P.O.Box59
                                         JeffersonCity,MO65104-0059
                                         www.labor.mo.gov/DES

  INSTRUCTIONSFORCOMPLETINGUNEMPLOYMENTTAXREGISTRATION
           Ifyouneedassistancecompletingthisformorhaveanyquestionsconcerningthe
                  MissouriEmploymentSecurityLaw,call573-751-1995.

TheMissouriDivisionofEmploymentSecurityisthestateagencyresponsibleforadministeringthe
UnemploymentInsurance(UI)benefitsandtaxprogram.

TheDivisionreceivedinformationshowingyouareapotentialemployerinMissouri.Forthisreason,youare
beingprovidedtheenclosed UnemploymentTaxRegistration (MODES-2699)form.

MissouriEmploymentSecurityLawrequirescompletionofthisform.Completetheforminitsentirety.Besure
toincludeatelephonenumberwhereyoucanbecontactediffollow-upinformationorclarificationisneeded.

AnemployingunitmustnotifytheDivisioninwritingwithin30daysfromthedateitbecomesliabletopay
contributionsasanemployer.

AnemployermustnotifytheDivisioninwritingwhenitacquiresallorpartofanotherbusinessentitywithin30
daysfromthedateoftheacquisition.

Ÿ ByprovidingyouremailontheUnemploymentTaxRegistration,youwillbeenrolledtoreceivee-mailnews
  andalerts.

BUSINESSTYPE
Whencompletingthisform,ifyourbusinessisa:

SoleProprietorship(Individual) –donotincludewages  LimitedLiabilityCompany(LLC) –include
paidtoyourself,yourspouse,mother,father,orchildren wagesaccordingtohowyourcompanyistaxed–
undertheageof21(natural,adopted,step,orfoster).    soleproprietorship(individual),partnership,or
Partnership –donotincludewagespaidtothepartners.   corporation.

Corporation  –includewagespaidtoacorporateofficer  Foralltypesofownership –includeallwagesof
iftheofficerperformsservicesandiscompensatedbythe  regular,part-time,andcasualworkersperforming
corporation.                                       serviceintheusualcourseofyourbusiness.

EMPLOYMENTINFORMATION

HowisLiabilityEstablishedAccordingtoMissouriEmploymentSecurityLaw?
1. A generalbusinessemployer becomesliablewhenitmeetsoneormoreofthefollowing:
  Ÿ  Hasatotalpayrollof$1,500ormoreinacalendarquarter
  Ÿ  Employsaworker(notnecessarilythesameworker)forsomeportionofadayin20differentweeksin
     acalendaryear
  Ÿ  IsdeterminedasuccessortoaliableMissouriemployer
  Ÿ  IsliableundertheFederalUnemploymentTaxAct(FUTA)andemploysaworkerinMissouri.

                                                                             MODES-2699-9(01-20)
                                                                                         UITax

2. An agriculturalemployer becomesliablewhenithas(inallstatescombined)10ormoreworkers(not
necessarilythesame10workers)in20differentweeksinacalendaryearorpays$20,000ormoreincash
wagesinacalendarquarter,duringthecurrentorprecedingyear.
3. An employerofadomesticorhouseholdworker inaprivatehome,collegesorority,orfraternitybecomes
liablewhen$1,000ormoreincashwagesarepaidinacalendarquarter.
4. A non-profitorganizationdescribedinSection501(C)(3)oftheInternalRevenueCode becomesliable
inMissouri,ifitemploysfourormoreworkersforsomeportionofadayin20differentweeksduringa
calendaryear.Theworkersemployeddonothavetobethesamefourworkersandtheydonothaveto
workduringthesametimeoftheday.Iftheemployingentitywishestobetreatedasa501(c)(3)non-profit
organization,theymustattachproofofIRSnon-profitcertification.
5. A governmentalentity isliablewhenitemploysaworkerregardlessoftheamountofwagespaidor
numberofweeksworked.

Anemployingentitythatisnotliableunderanyoftheseliabilitystandardscanstillrequestapprovalfor
voluntaryelectionofcoverage.Completethisformandattachaletterrequestingvoluntaryelectionof
coverage.

Anemployerisliableforallemploymentfortheentireyearandcontinuestobeliableforfollowing
yearsuntilaDivisiondeterminationterminatesitsliability.

ThisformmustbecompletedandreturnedtotheDivisionevenifyoudonothaveemployees.Ifyoudonot
haveemployeesanddonotanticipatehavingemployees,provideanexplanationonthisform.

Ifthereareworkerswhoperformservicesforyourbusinessandyoudonotconsiderthemtobeemployees,
explainandsubmitdocumentation.

Ifyouleaseyourworkersfromanotherbusiness,provideallrequestedinformationonthisform.

Ifdeterminedtobealiableemployer,theDivisionwillmailyouawrittendeterminationofliability.This
determinationwillincludeyourtaxrate,accountnumber,andanyMissouriQuarterlyContributionandWage
Reports(MODES-4-5)youneedtocomplete.ContributionandWageReportsarerequiredtobefiledona
quarterlybasis.ItisimportanttofileContributionandWageReportstimelytoavoidinterestandpenalty
charges.

Ifyourbusinessisnotaliableemployeratthetimeoffilingthisform,theDivisionmaycontinuetofollow-up
periodicallytoupdateyourstatusasapotentialemployingunit.

            Formoreinformation, visittheDESwebsiteatlabor.mo.gov/DES.

IMPORTANT:Ifneeded,call573-751-1995forassistanceinthetranslationandunderstandingoftheinformationinthisdocument.
¡IMPORTANTE!:Siesnecesario,llameal573-751-1995paraasistenciaenlatraducciónyentendimientodelainformaciónenestedocumento.
         MissouriDivisionofEmploymentSecurityisanequalopportunityemployer/program.Auxiliaryaidsandservices
            areavailableuponrequesttoindividualswithdisabilities. TDD/TTY:800-735-2966 RelayMissouri:711

                                                                     MODES-2699-10(01-20)