Instructions for Form MODES-4 "Quarterly Contribution and Wage Report" - Missouri

This document contains official instructions for Form MODES-4, Quarterly Contribution and Wage Report - a form released and collected by the Missouri Department of Labor and Industrial Relations. An up-to-date fillable Form MODES-4 is available for download through this link.

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Download Instructions for Form MODES-4 "Quarterly Contribution and Wage Report" - Missouri

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MISSOURI DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS
INSTRUCTIONS FOR COMPLETING THE
MISSOURI QUARTERLY CONTRIBUTION AND WAGE REPORT
Employers subject to the Missouri Employment Security Law are required to file a Missouri Quarterly Contribution and
Wage (CW) Report each quarter even if they have a 0 percent contribution rate, are a reimbursable employer, have
no contributions due, or have paid no wages in the quarter. Any employer with 50 or more workers must file
electronically; however, for good cause shown, the director may permit an employer with 50 or more workers to report
quarterly wage information on a paper form. Penalties and interest are assessed against any employer that does not file a
timely report.
In addition to penalties, employers that fail to file a CW report are assessed based on estimated wages and owe taxes on
that estimate. Final assessments are filed and treated as a final judgment of the circuit court against the employer.
Section 288.250 of the Missouri Revised Statutes (RSMo) allows wage and other confidential unemployment insurance
information to be used for other government functions, including but not limited to, verifying an individual’s eligibility
for other government programs.
For easy filing of your CW report, use UInteract, our online reporting system at
uinteract.labor.mo.gov. UInteract is secure and convenient. Previously reported workers’
names and Social Security Numbers are entered automatically, and all calculations are
done for you. You can even pay online! For assistance, call 573-751-1995.
Instructions with Tips for Selected Items
Type or print clearly. Complete items in the order shown below.
1, 2, and 3. Complete/Verify
4.
Enter the total of all wages indicated in Line 18 from the CW Report and any Continuation Sheet(s). If you paid no
wages, enter No Wages Paid.
5.
Enter total excess wages for the reporting quarter. This is the sum of wages you paid each individual worker during
this calendar quarter over the yearly taxable wage base. The taxable wage base is a limit on the amount of wages
paid to an individual worker in a calendar year (CY) on which each employer must pay a contribution. When a
worker’s wages exceed the taxable wage base for a CY, the portion of the earnings over the wage base is not
taxable. Once a worker exceeds the yearly taxable wage base, all wages reported for that worker in subsequent
quarters in the year are excess wages. DO NOT include excess wage amounts reported in previous quarters. In
computing the wages paid in excess of the taxable wage base, take into account the wages paid to the same worker
by your predecessor from whom you acquired a business; and the wages paid by you to the same worker and
reported as taxable wages to the UI agency of any other state.
Sample Computation of Excess Wages Using a $11,500 Taxable Wage Base
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Total
Excess
Total
Excess
Total
Excess
Total
Excess
Wages for
of
Taxable
Wages for
of
Taxable
Wages for
of
Taxable
Wages for
of
Taxable
Worker Name
Quarter
$11,500
Wages
Quarter
$11,500
Wages
Quarter
$11,500
Wages
Quarter
$11,500
Wages
John Doe
13,500
2,000
11,500
14,000
14,000
-0-
13,000
13,000
-0-
13,000
13,000
-0-
Mary Doe
5,000
-0-
5,000
5,000
-0-
5,000
5,000
3,500
1,500
5,000
5,000
-0-
Totals for Quarter
18,500
2,000
16,500
19,000
14,000
5,000
18,000
16,500
1,500
18,000
18,000
-0-
(4)
(5)
(6)
(4)
(5)
(6)
(4)
(5)
(6)
(4)
(5)
(6)
Enter on Line:
The taxable wage base for CY 2020 is $11,500; and CY 2019 is $12,000; and CY 2018 is $12,500.
6 and 7. Complete
8.
Leave this blank. The Division of Employment Security (DES) will notify you if a Federal Interest Assessment is
due.
MODES-4-5 (02-20) AI
UITax
MISSOURI DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS
INSTRUCTIONS FOR COMPLETING THE
MISSOURI QUARTERLY CONTRIBUTION AND WAGE REPORT
Employers subject to the Missouri Employment Security Law are required to file a Missouri Quarterly Contribution and
Wage (CW) Report each quarter even if they have a 0 percent contribution rate, are a reimbursable employer, have
no contributions due, or have paid no wages in the quarter. Any employer with 50 or more workers must file
electronically; however, for good cause shown, the director may permit an employer with 50 or more workers to report
quarterly wage information on a paper form. Penalties and interest are assessed against any employer that does not file a
timely report.
In addition to penalties, employers that fail to file a CW report are assessed based on estimated wages and owe taxes on
that estimate. Final assessments are filed and treated as a final judgment of the circuit court against the employer.
Section 288.250 of the Missouri Revised Statutes (RSMo) allows wage and other confidential unemployment insurance
information to be used for other government functions, including but not limited to, verifying an individual’s eligibility
for other government programs.
For easy filing of your CW report, use UInteract, our online reporting system at
uinteract.labor.mo.gov. UInteract is secure and convenient. Previously reported workers’
names and Social Security Numbers are entered automatically, and all calculations are
done for you. You can even pay online! For assistance, call 573-751-1995.
Instructions with Tips for Selected Items
Type or print clearly. Complete items in the order shown below.
1, 2, and 3. Complete/Verify
4.
Enter the total of all wages indicated in Line 18 from the CW Report and any Continuation Sheet(s). If you paid no
wages, enter No Wages Paid.
5.
Enter total excess wages for the reporting quarter. This is the sum of wages you paid each individual worker during
this calendar quarter over the yearly taxable wage base. The taxable wage base is a limit on the amount of wages
paid to an individual worker in a calendar year (CY) on which each employer must pay a contribution. When a
worker’s wages exceed the taxable wage base for a CY, the portion of the earnings over the wage base is not
taxable. Once a worker exceeds the yearly taxable wage base, all wages reported for that worker in subsequent
quarters in the year are excess wages. DO NOT include excess wage amounts reported in previous quarters. In
computing the wages paid in excess of the taxable wage base, take into account the wages paid to the same worker
by your predecessor from whom you acquired a business; and the wages paid by you to the same worker and
reported as taxable wages to the UI agency of any other state.
Sample Computation of Excess Wages Using a $11,500 Taxable Wage Base
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Total
Excess
Total
Excess
Total
Excess
Total
Excess
Wages for
of
Taxable
Wages for
of
Taxable
Wages for
of
Taxable
Wages for
of
Taxable
Worker Name
Quarter
$11,500
Wages
Quarter
$11,500
Wages
Quarter
$11,500
Wages
Quarter
$11,500
Wages
John Doe
13,500
2,000
11,500
14,000
14,000
-0-
13,000
13,000
-0-
13,000
13,000
-0-
Mary Doe
5,000
-0-
5,000
5,000
-0-
5,000
5,000
3,500
1,500
5,000
5,000
-0-
Totals for Quarter
18,500
2,000
16,500
19,000
14,000
5,000
18,000
16,500
1,500
18,000
18,000
-0-
(4)
(5)
(6)
(4)
(5)
(6)
(4)
(5)
(6)
(4)
(5)
(6)
Enter on Line:
The taxable wage base for CY 2020 is $11,500; and CY 2019 is $12,000; and CY 2018 is $12,500.
6 and 7. Complete
8.
Leave this blank. The Division of Employment Security (DES) will notify you if a Federal Interest Assessment is
due.
MODES-4-5 (02-20) AI
UITax
9.
Enter your interest amount due in this space, if applicable. If the CW report is not filed by the due date, interest
accrues on the delinquent taxes for each month or part of a month from the due date to the date it is paid. For help
with calculating an interest amount, call 573-751-1995.
10. Enter your penalty amount due in this space, if applicable. A penalty of 10 percent of taxes due or $100, whichever
is greater, is imposed if the CW report is filed after the last day of the month after the due date but before the last
day of the second month after the due date. A penalty of 20 percent of taxes due or $200, whichever is greater, is
imposed if this report is filed after the last day of the second month after the due date.
11. Enter any outstanding amount due or credit in your account. Add any amount due. Subtract any credit.
12. Enter the amount of Line 7 plus or minus the amount in Lines 8, 9, 10, and 11. This is the amount you should pay.
13. Enter the number of full and part-time workers for each month during the quarter who worked or received pay
during the pay period, which includes the 12th day of the month. Workers on strike during the week of the 12th
should not be included. If you had no workers earning wages during the pay period, enter a zero.
14. Complete/Verify
15. Complete if applicable
16 and 17. Complete for all employees, including casual, temporary and part-time workers. Use a Continuation Sheet
form (MODES-10B) if you have additional employees (continuation sheets can be found at labor.mo.gov by
clicking on the “Forms” tab and searching for “MODES-10B”). Enter no more than 24 wage items on a page. Enter
a wage total at the bottom of each page.
18. Enter total gross wages paid to a worker in the quarter before deductions except federally allowed deductions, such
as a cafeteria plan. Total gross wages paid includes the reasonable cash value of in-kind remuneration (for example,
personal use of a company car). Only cash wages are reportable for domestic and agricultural workers.
19. Place an X if the worker had wages reported to another employment security agency in another state during the
calendar year. Wages earned in another state may be used to compute wages paid in excess of the taxable wage
base.
20. If the worker was employed in a probationary (test or trial) status for 28 consecutive days or less, mark and enter the
dates of the first and last days worked.
21. Enter the total number of pages, including the CW report and any Continuation Sheet(s). Number all pages.
If there have been any changes in your business operations, including closure, sale, or address change, please login
into UInteract at uinteract.labor.mo.gov and choose Account Maintenance or contact a Division representative at
the number below for assistance.
Sending the Completed Form (if not filing online)
Send the signed, completed Missouri CW Report(s), any attachments, and payment to:
Division of Employment Security
P.O. Box 888
Jefferson City, MO 65102-0888
Make checks payable to Division of Employment Security or make a credit card payment at:
labor.mo.gov/DES/EmployerPayments
Subscribe to Department News
The Department offers information on a variety of topics important to Missouri businesses. Sign up to receive email
updates by subscribing at labor.mo.gov/subscription.
IMPORTANT: If needed, call 573-751-1995 for assistance in the translation and understanding of the information in this document.
¡IMPORTANTE!: Si es necesario, llame al 573-751-1995 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. TDD/TTY: 800-735-2966 Relay Missouri: 711
MODES-4-5-2 (02-20) AI
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