Mo. Rev. Stat. » Chapter 288
Missouri Revised Statutes

Mo. Rev. Stat. § 288.126 (2026)

Ineligibility for rate calculation, rate used, positive and negative experience rate account balances

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  288.126.  Ineligibility for rate calculation, rate used, positive and negative experience rate account balances. — 1.  If an employer with a positive experience rate account balance is not eligible for a rate calculation after once becoming eligible because the employer did not have twelve consecutive calendar months immediately preceding the calculation date throughout which its account could have been charged with benefits, such employer's rate shall be no less than two and seven-tenths percent.

  2.  If an employer with a deficit experience rate account balance is not eligible for a rate calculation after once becoming eligible because the employer did not have twelve consecutive calendar months immediately preceding the calculation date throughout which its account could have been charged with benefits, such employer's rate shall be no less than five and four-tenths percent.

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(L. 1951 p. 564 § 288.110, A.L. 1957 p. 531, A.L. 1965 p. 420, A.L. 1965 2d Ex. Sess. p. 927, A.L. 1967 p. 396 § 288.120.3 and p. 401, A.L. 1975 S.B. 276, A.L. 1984 H.B. 1251 & 1549, A.L. 1994 S.B. 561, A.L. 1998 S.B. 922, A.L. 1999 H.B. 162 merged with S.B. 32)

Notes of Decisions
Cited in 1 case, 1996–1996 · leading case: Forms World, Inc. v. Labor, 935 S.W.2d 680 (Mo. Ct. App. 1996).
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Forms World, Inc. v. Labor, 935 S.W.2d 680 (Mo. Ct. App. 1996). · cites it 9× “§ 288.126; § 288.121. The Division mailed the Appellant notice of its contribution rate determinations for 1993 and 1994, on November 16,1992 and November 15, 1998, respectively.”
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