Mo. Rev. Stat. § 288.122
On October first of each calendar year, if the average balance, less any federal advances, of the unemployment compensation trust fund of the four preceding quarters (September thirtieth, June thirtieth, March thirty-first and December thirty-first of the preceding calendar year) is more than seven hundred twenty million dollars, then each employer's contribution rate calculated for the four calendar quarters of the succeeding calendar year shall be decreased by the percentage determined from the following table:
Balance in Trust Fund
More Than | Equal to or Less Than | Percentage of Decrease |
$720,000,000 | $870,000,000 | 7% |
$870,000,000 | 12% |
Notwithstanding the table in this section, if the balance in the unemployment insurance compensation trust fund as calculated in this section is more than eight hundred seventy million dollars, the percentage of decrease of the employer's contribution rate calculated for the four calendar quarters of the succeeding calendar year shall be no greater than ten percent for any employer whose calculated contribution rate under section 288.120 is six percent or greater.
§ 288.122, RSMo
Effective 10-01-06