Section 285.300

Title XVIII LABOR AND INDUSTRIAL RELATIONS

Chapter 285

Effective - 28 Aug 2014, 2 histories   

  285.300.  Withholding form, completion required — forwarding to state agencies — state directory of new hires, cross-check of unemployment compensation recipients — compliance by employers with employees in two or more states. — 1.  Every employer doing business in the state shall require each newly hired employee to fill out a federal W-4 withholding form.  A copy of each withholding form or an equivalent form containing data required by section 285.304 which may be provided in an electronic or magnetic format shall be sent to the department of revenue by the employer within twenty days after the date the employer hires the employee or in the case of an employer transmitting a report magnetically or electronically, by two monthly transmissions, if necessary, not less than twelve days nor more than sixteen days apart.  For purposes of this section, the date the employer hires the employee shall be the earlier of the date the employee signs the W-4 form or its equivalent, or the first date the employee reports to work, or performs labor or services.  Such forms shall be forwarded by the department of revenue to the family support division on a weekly basis and the information shall be entered into the database, to be known as the "State Directory of New Hires".  The information reported shall be provided to the National Directory of New Hires established in 42 U.S.C. Section 653, other state agencies or contractors of the division as required or allowed by federal statutes or regulations.  The division of employment security shall cross-check Missouri unemployment compensation recipients against any federal new hire database or any other database containing Missouri or other states' wage information which is maintained by the federal government on a weekly basis.  The division of employment security shall cross-check unemployment compensation applicants and recipients with Social Security Administration data maintained by the federal government at least weekly.  Effective January 1, 2007, the division of employment security shall cross-check at least monthly unemployment compensation applicants and recipients with department of revenue drivers license databases.

  2.  Any employer that has employees who are employed in two or more states and transmits reports magnetically or electronically may comply with subsection 1 of this section by:

  (1)  Designating one of the states in which the employer has employees as the designated state that such employer shall transmit the reports; and

  (2)  Notifying the secretary of Health and Human Services of such designation.

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(L. 1993 S.B. 253 § 19, A.L. 1997 S.B. 361, A.L. 2004 H.B. 1268 & 1211, A.L. 2014 H.B. 1299 Revision)