Missouri Revised Statutes

Mo. Rev. Stat. § 288.080 (2026)

Employer, when subject to law

✓ current as of May 2026

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288.080. Employer, when subject to law — election of coverage — termination. — 1. Except as provided in subsection 3, any individual, type of organization or employing unit which is or becomes an employer subject to this law within any calendar year shall be subject to this law during the whole of such calendar year.

2. Except as otherwise provided in subsection 3

(1) An employing unit which became a liable employer under any of the provisions of section 288.032 shall cease to be an employer as of the first day of January of any calendar year, if it files with the division, on or before the tenth day of February of such year, a written application for termination of coverage, and the division makes a determination that during the preceding calendar year the employing unit did not have a sufficient number of workers in employment and did not pay sufficient wages for services in employment to meet any of the conditions for establishing liability as an employer as set out in section 288.032. Notwithstanding the above set out time limit for the filing of an application, any employing unit not having knowledge of its liability as an employer subject to the law for a prior year shall cease to be an employer as of the first day of January of any later calendar year, if it files with the division within ninety days after it was notified of its liability, a written application for termination of coverage, and the division makes a determination that the employing unit meets the requirements of this subsection for the year preceding the year for which termination of coverage is requested.

3. (1) Any individual, type of organization or employing unit, not otherwise subject to this law, which files with the division its written election to become a subject employer for not less than two calendar years, shall, with the written approval of such election by the division, become an employer to the same extent as all other employers, as of the date stated in such approval.

(2) Any employing unit for which services that do not constitute employment are performed may file with the division a written election that all such services with respect to which payments are not required under an unemployment insurance law of any other state or of the federal government shall be deemed to constitute employment for all the purposes of this law for not less than two calendar years. Upon the written approval of such election by the division such services shall be deemed to constitute employment from and after the date stated in such approval. Such services shall cease to be deemed employment as of January first of any calendar year subsequent to such two calendar years only if the employing unit files with the^* division on or before the tenth day of February of such year, a written application for termination of such coverage.

4. The division may at any time on its own initiative terminate the status of any individual, type of organization or employing unit as an employer subject to this law, which is an employer pursuant to an approved election, and the division may likewise terminate the status of any employing unit as an employer subject to this law when satisfied that such employer has had no individuals in employment at any time during the two preceding calendar years.

5. Any employer whose liability under this law is terminated shall notify all individuals performing services for him of such termination, shall for a period of ninety days thereafter keep notice thereof conspicuously posted, and shall for a period of five calendar quarters after such termination supply to his workers copies of any printed statements relating to claims for benefits when and as the division may by regulations prescribe.

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(L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1972 S.B. 474, A.L. 1977 H.B. 707)

*Word "the" does not appear.

Notes of Decisions

Cited in 4 cases, 1969–2016 · leading case: Hickman v. Div. of Emp. Sec., 448 S.W.2d 270 (Mo. Ct. App. 1969).

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Hickman v. Div. of Emp. Sec., 448 S.W.2d 270 (Mo. Ct. App. 1969). · cites it 4× “Under Section 288.080, quoted above, an employer ceases to be an employer subject to the Law only if it files with the Division a written application for termination of coverage and the division approves it.”

In re Hein, 584 S.W.2d 631 (Mo. Ct. App. 1979). · cites it 3× “1956, every employer is required to make quarterly contribution and wage reports to the Division unless exempted under Section 288.080 RSMo Supp.1975. Appellant filed his contribution and wage reports for the third and fourth quarter of 1976.”

Venz v. Convergys Customer Mgmt. Grp., Inc., 326 S.W.3d 554 (Mo. Ct. App. 2010). · cites it 2× “” Further, Section 288.080 defines “misconduct” as an act of wanton or willful disregard of the employer’s interest, a deliberate violation of the employer’s rules, a disregard of standards of behavior which the employer has the right to expect of his or her employee, or…”

Mertens Constr. Co., Inc. v. Div. of Emp. Sec., 489 S.W.3d 918 (Mo. Ct. App. 2016). · cites it 2× “See Section 288.080. The statutory scheme also provides a mechanism for an employer to terminate its status as an “employer”; it must file an application for termination of coverage, and DES must find that during the preceding calendar year the employing unit did not have “a…”

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