State Web Site:  www.missouri.gov
   
General Business Requirement:

Apply to the Secretary of State for a Certificate of Authority to conduct business in Missouri.

Missouri Business Entity Registration Forms

Licensing/Registration:

Not required.

Unemployment Insurance:

Report to Determine Liability Status  or

Online Combined Business Registration Form

Rules Regarding Lessor Employing Units (scroll down to 8 CSR 10-4.160 – 4.170)

Lessor Employing Units Forms (scroll down to “Forms for Lessor Employing Units”)

New Employer Rate (2008) = 3.51%
Wage Limit (2008) = $12,000
Employer/Reporting Unit for SUTA contributions:  PEO

Agency Web Site:  Missouri Dept. of Labor - Division of Employment Security

State Taxes:

Online Combined Business Registration Form

Agency Web Site:  Missouri Dept of Revenue

Workers’ Compensation:

Rating Bureau – NCCI: State Specific Requirements for PEO
(Best if viewed in Internet Explorer)

Workers' Compensation Law - Employee Leasing Arrangements, Coverage Required

Workers’ compensation coverage can be provided by the PEO or Client/Co-employer.

Exclusive remedy benefits apply to both PEO and client/co-employer.

Agency Web Site:  Missouri Dept. of Labor - Division of Workers' Compensation

Benefit Plans:

A PEO sponsored fully insured benefit plan is not subject to additional regulation.

A PEO sponsored self-funded health plan is considered a “multiple employer self-insured health plan” (MEWA).

MEWA Provisions – Multiple Employer Self-Insured Plan, Defined

Agency Web Site:  Missouri Dept. of Insurance