HCS/SB 804 - This act would make the following changes to employment security programs and services:

1. Streamlines employment security programs and services;

2. Repeals section 288.114 (employers with ineligible employees not required to pay taxes); and

3. Requires notification to any party subject to an appeals tribunal decision of the right to counsel and that the decision is presumptively conclusive.

STREAMLINING.

The definition of employment office includes any location designated by the state as part of the one-stop career system. Section 288.030.

Beginning on October 1, 1996, payments to an employee's cafeteria plan are not treated as wages, if it would not be treated as wages under the Federal Unemployment Tax Act (FUTA).

A claimant for waiting week credit or benefits who left work voluntarily without good cause would not be disqualified, if the deputy finds that the individual left work which would have been determined not suitable, within 28 days of the first day worked. This is designed to promote flexibility in placing claimants. If the deputy finds that a claimant is not disqualified, no benefits shall be charged to the employer for wages paid prior to the date of the quit. Section 288.050.

Any employer is deemed an interested party who has experienced a job separation by a claimant during a claims series. Section 288.070.

Removes provision which exempts employers and employing units whose employees are not subject to Chapters 287 and 288, RSMo, from paying taxes under these sections. Section 288.114.

TIME LIMITS. The 15-day time limits for filing appeals and other deadlines in sections 288.100, 288.113, 288.130, 288.190 and 288.200, are changed to 30 days.

Employing units currently must keep payroll and other records for at least five years. This act decreases it to 3 years. Section 288.130.

Applications for adjustment of subsequent contribution payments, under subsection 4, may be made no later than three years after the date on which any contributions would have been required to be paid if due (current law says four years). Section 288.140.

The deadline for serving certain penalties on employers is changed from 5 years to 3 years. Section 288.160.

This act is similar to HCS/SB 804 and SCS/HS/HB 1368.
MARGARET TOALSON