Unemployment - Employers ← Knowledge Base I no longer have employees. How do I close my unemployment tax account? What is a benefit claim? How is eligibility determined? How much can claimants receive? When and for how long can benefits be claimed? Will the employer be notified when a claim is filed? How can the employer protest the claim? What happens after an employer files a protest? Can an employer appeal a deputy’s determination? What penalties can be assessed against employers? What is a Mass Claim? What is the Shared Work Program? How can I request a work search waiver (recall date) for my employees who will be laid off on a temporary basis? What is the taxable wage base? How do I figure excess wages? Do I use the wages paid by the previous owner of my business when figuring excess wages? How should I report a probationary worker? Do I have to report family members? Is a cafeteria plan reportable and taxable? I didn′t pay wages this quarter. Do I have to file a Quarterly CW Report anyway? How do I adjust wages that I reported previously? How do I report workers who work in more than one state? Do I have to pay Missouri unemployment tax? How do I get set up to pay state unemployment tax? What will my tax rate be? Now that I have employees, what other agencies should I contact? Where can I get a Federal Employer Identification Number (FEIN)? What are the requirements for federal unemployment tax? Is Missouri a "credit reduction state"? How can I reduce my tax rate? Am I required to file the Missouri Quarterly Contribution and Wage Report electronically? How, when, and where to submit or mail my Quarterly CW Reports, payments, and magnetic media?