Effective January 1, 2023, state law (House Bill 2168) allows the Division of Employment Security (DES) to redirect to the Unemployment Automation Fund from Missouri rated employers liable for first quarter unemployment insurance (UI) contributions (taxes). The Unemployment Automation Fund will provide funding for automated systems, and associated costs, to improve the administration of the state's UI program.

No additional tax amounts are due in the first quarter. The amount is calculated annually and is based on a percentage to not exceed 0.020% of an employer's total taxable wages in the twelve-month period ending the preceding June thirtieth. Employer's with reports still due for the twelve-month period will be assigned an estimated amount based on a predetermined number of workers multiplied by the taxable wage base for the quarter/year being estimated.

Each employer responsible for paying contributions will be notified of the redirected amount from the taxes paid.  

The redirected amounts will not be included in rate calculations or FUTA certification.