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

Mo. Rev. Stat. § 288.130 (2026)

Employer records

✓ current as of May 2026
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  288.130.  Employer records — form of report — benefit information — liability determination — final when — extension of time period for cause — reconsideration, when. — 1.  Each employing unit shall keep true and accurate payroll and other related records, containing such information as the division may by regulation prescribe for a period of at least three calendar years after the record was made.  Such records shall be open to inspection and be subject to being copied by authorized representatives of the division at any reasonable time and as often as may be necessary.  Any authorized person engaged in administering this law may require from any employing unit any sworn or unsworn reports, with respect to individuals performing services for it, which are deemed necessary for the effective administration of this law.

  2.  All employers with fifty or more workers shall report quarterly wage information due pursuant to section 288.090 to the division in an electronic format prescribed by the division.  However, for good cause shown, the director may permit an employer with fifty or more workers to report quarterly wage information on a paper form approved by the division.

  3.  Each employer shall post and maintain in places readily accessible to the employer's workers printed statements concerning benefit rights, claims for benefits and such other matters related to the administration of this law as the division may by regulation prescribe.  Each employer shall supply to workers copies of any printed statements relating to claims for benefits when and as the division may by regulation prescribe.  Such printed statements and other materials shall be supplied by the division without cost.

  4.  A deputy shall make an ex parte determination after investigation but without hearing with respect to any matter pertaining to the liability of an employing unit which does not involve a claimant.  The deputy shall promptly notify any interested employing units of each such determination and the reason for it.  The division shall grant a hearing before an appeals tribunal to any employing unit appealing from any such ex parte determination provided an appeal is filed in writing within thirty days following the date of notification or the mailing of such determination to the party's last known address.  In the absence of an appeal any such determination shall become final at the expiration of a thirty-day period.  The deputy may, however, at any time within a year from the date of the deputy's determination, for good cause, reconsider the determination and shall promptly notify all interested employing units of his amended determination and the reason for it.

  5.  The thirty-day period provided in subsection 4 of this section may, for good cause, be extended.

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(L. 1951 p. 564, A.L. 1988 H.B. 1485, A.L. 1996 H.B. 1368, A.L. 1998 S.B. 922, A.L. 2019 S.B. 90)

Notes of Decisions
Cited in 10 cases, 1955–2015 · leading case: PharmFlex, Inc. v. Div. of Emp. Sec., 964 S.W.2d 825 (Mo. Ct. App. 1998).
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PharmFlex, Inc. v. Div. of Emp. Sec., 964 S.W.2d 825 (Mo. Ct. App. 1998). · cites it 14× “" On appeal, PharmFlex contends that this regulation violates the intent of the legislature because the regulation is more restrictive than the legislature intended and modifies the meaning of "good cause" as used in § 288.130, RSMo 1994. [1] Alternatively, *827 PharmFlex claims…”
Reed v. Labor & Indus. Relations Comm'n, 789 S.W.2d 19 (Mo. 1990). · cites it 2× “1, any person, employer or employing unit having a legal interest in any determination made under § 288.130 and any assessment under § 288.”
Christian Bd. of Pub. v. Div. of Emp. Sec. of Dep't of Labor & Indus. Relations, 279 S.W.2d 55 (Mo. Ct. App. 1955). · cites it 5× “Prior to that date the deputy- was not given that authority.”
King v. Div. of Emp. Sec., 964 S.W.2d 832 (Mo. Ct. App. 1997). · cites it 3× “The 1988 amendment added subsection 4 which allows an extension of time for good cause. She reasons that the restrictive definition of good cause promulgated in 8 CSR 10-5.”
St. Louis Cnty. Transit Co. v. Div. of Emp. Sec. of Dep't of Labor & Indus. Relations, 466 S.W.2d 198 (Mo. Ct. App. 1971). · cites it 9× “Prior to 1941, the predecessor section of § 288.130 RSMo 1959, V.A.M.S., did not contain any specific language permitting the redetermination of an administrative ruling without an appeal.”
Div. of Emp. Sec. v. Ferger, 781 S.W.2d 568 (Mo. Ct. App. 1989). · cites it 2× “with notice of its determination of liability pursuant to § 288.130, RSMo 1986. Subsection 3 of this statute requires the Division to “make an ex parte determination after investigation.”
Nat'l Heritage Enter., Inc. v. Div. of Emp. Sec., 164 S.W.3d 160 (Mo. Ct. App. 2005). “The appellant filed an administrative appeal, pursuant to § 288.130. On February 17, 2004, the Appeals Tribunal heard the appeal by telephone conference.”
State ex rel. Von Hoffman Press, Inc. v. Saitz, 604 S.W.2d 770 (Mo. Ct. App. 1980). · cites it 2× “Each and every, all and any reports or returns designated ‘Report on Employment Experience’ filed with the Division of Employment Security by the companies as required by § 288.130, RSMo and 8 CSR-4.020 of the Missouri Division of Employment Security.”
State ex rel. Missouri Dep't of Labor & Indus. Relations v. Lasky, 959 S.W.2d 872 (Mo. Ct. App. 1997). “Here, Chapter 288, “EMPLOYMENT SECURITY,” does provide specifically for judicial review, in particular, Sections 288.130(3), 288.160(4), 288.190, 288.”
Div. of Emp. Sec. v. Danzig, 463 S.W.3d 808 (Mo. Ct. App. 2015). · cites it 3× “809 ORDER PER CURIAM Howard Danzig (Danzig) appeals pro se from the trial court’s judgment in favor of the Missouri Department of Labor and Industrial Relations, Division of Employment Security (Division) and against Dan-zig as to the Division’s petition to enforce…”
— Mo. Rev. Stat. § 288.130(3) — 2 cases
St. Louis Cnty. Transit Co. v. Div. of Emp. Sec. of Dep't of Labor & Indus. Relations, 466 S.W.2d 198 (Mo. Ct. App. 1971). “Prior to 1941, the predecessor section of § 288.130 RSMo 1959, V.A.M.S., did not contain any specific language permitting the redetermination of an administrative ruling without an appeal.”
State ex rel. Missouri Dep't of Labor & Indus. Relations v. Lasky, 959 S.W.2d 872 (Mo. Ct. App. 1997). “Here, Chapter 288, “EMPLOYMENT SECURITY,” does provide specifically for judicial review, in particular, Sections 288.130(3), 288.160(4), 288.190, 288.”
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