421 East Dunklin Street, P.O. Box 59 
                                                        Jefferson City, MO 65104-0059 
                                                        www.labor.mo.gov/DES  
                                  
 INSTRUCTIONS FOR COMPLETING UNEMPLOYMENT TAX REGISTRATION 
            If you need assistance completing this form or have any questions concerning the 
                         Missouri Employment Security Law, call 573-751-3340. 

The Missouri Division of Employment Security is the state agency responsible for administering the 
Unemployment Insurance (UI) benefits and tax program.  

The Division received information showing you are a potential employer in Missouri. For this reason, you are 
being provided the enclosed Unemployment Tax Registration (MODES-2699-5) form. 

Missouri Employment Security Law provides that the completion of this form is mandatory. Complete the form 
in its entirety. Be sure to include a telephone number where you can be contacted if follow-up information or 
clarification is needed. 

An employing unit needs to notify the Division in writing when it becomes liable to pay contributions as an 
employer. This notification needs to be submitted to the Division within 30 days from the date the employing 
unit becomes liable to pay contributions as an employer. 

An employer needs to notify the Division in writing when it acquires all or part of another business entity. This 
notification needs to be submitted to the Division within 30 days from the date of the acquisition. 

   By providing your e-mail on the Unemployment Tax Registration, you will be enrolled to receive e-mail 
 news and alerts. 
_____________________________________________________________________________ 

BUSINESS TYPE 

When completing this form, if your business is a: 
 
Sole Proprietorship (Individual) – do not include wages    Limited Liability Company (LLC) – include 
paid to yourself, your spouse, mother, father, children    wages according to how your company is 
under the age of 21 (natural, adopted, step, or foster)    taxed – sole proprietorship (individual), 
                                                           partnership, or corporation 
Partnership – do not include wages paid to the partners     
                                                           For all types of ownership, include all wages 
Corporation – include wages paid to a corporate officer if of regular, part-time, and casual workers 
the officer performs services and is compensated by the    performing service in the usual course of your 
corporation                                                business.
_____________________________________________________________________________ 

EMPLOYMENT INFORMATION 
 
How is Liability Established According to Missouri Employment Security Law? 

 1. A general business employer  becomes liable when it meets one or more of the following: 

     Has a total payroll of $1,500 or more in a calendar quarter 

     Employs a worker (not necessarily the same worker) for some portion of a day in 20 different weeks 
      in a calendar year 
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                                                                                                            Cont 

         Is determined a successor to a liable Missouri employer 

         Is liable under the Federal Unemployment Tax Act (FUTA) and employs a worker in Missouri. 
 
 2. An    agricultural employer   becomes liable when it has (in all states combined) 10 or more workers (not 
    necessarily the same 10 workers) in 20 different weeks in a calendar year or pays $20,000 or more in 
    cash wages in a calendar quarter, during the current or preceding year. 

 3. An    employer of a domestic or household worker          in a private home, college sorority, or fraternity 
    becomes liable when $1,000 or more in cash wages are paid in a calendar quarter. 

 4. A    non-profit organization described in Section 501(C)(3) of the Internal Revenue Code                  becomes 
    liable in Missouri, if it employs four or more workers for some portion of a day in 20 different weeks 
    during a calendar year. The workers employed do not have to be the same 4 workers and they do not 
    have to work during the same time of the day. If the employing entity wishes to be treated as a 501(c)(3) 
    non-profit organization, they must attach proof of IRS non-profit certification.  

 5. A    governmental entity is liable when it employs a worker regardless of the amount of wages paid or 
    number of weeks worked. 
 
An employing entity that is not liable under any of these liability standards can still request approval for 
voluntary election of coverage. Complete this form and attach a letter requesting voluntary election of 
coverage. 
 
An employer is liable for all employment for the entire year and continues to be liable for following years 
until a Division determination terminates its liability. 
 
This form must be completed and returned to the Division even if you do not have employees. If you do not 
have employees and do not anticipate having employees, provide an explanation on this form. 
 
If there are workers who perform services for your business and you do not consider them to be employees, 
explain and submit documentation. 
 
If you lease your workers from another business, provide all requested information on this form. 
__________________________________________________________________________ 
 
If determined to be a liable employer, the Division will mail you a written determination of liability. This 
determination will include your tax rate, account number, and any Missouri Quarterly Contribution and Wage 
Reports (MODES-4-5) you need to complete. Contribution and Wage Reports are required to be filed on a 
quarterly basis. It is important to file Contribution and Wage Reports timely to avoid interest and penalty 
charges. 
 
If your business is not a liable employer at the time of filing this form, the Division may continue to follow-up 
periodically to update your status as a potential employing unit. 
 
          For more information, visit the DES website at www.labor.mo.gov/DES. 
 
          IMPORTANT: If needed, call 573-751-3340 for assistance in the translation and understanding of the 
          information in this document.  
          ¡IMPORTANTE!: Si es necesario, llame al 573-751-3340 para asistencia en la traducción y 
          entendimiento de la información en este documento. 
          Missouri Division of Employment Security is an equal opportunity employer/program. 
          Auxiliary aids and services are available upon request to individuals with disabilities. 

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