Missouri Code of State Regulations
Title 8 - DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS
Division 10 - Division of Employment Security
Chapter 4 - Unemployment Insurance
Section 8 CSR 10-4.150 - Employer-Employee Relationship

Universal Citation: 8 MO Code of State Regs 10-4.150

Current through Register Vol. 49, No. 18, September 16, 2024

PURPOSE: This rule ensures consistent interpretation of section 288.034.5, RSMo.

(1) In order to interpret section 288.034.5, RSMo, effective June 30, 1989, the division shall apply the common law rules applicable in determining the employer-employee relationship under 26 U.S.C., Section 3306(i). In applying the provisions of 26 U.S.C., Section 3306(i) the division shall consider the case law, Internal Revenue Service regulations and Internal Revenue Service letter rulings interpreting and applying that subsection.

The secretary of state has determined that the publication of this rule in its entirety would be unduly cumbersome or expensive. The entire text of the material referenced has been filed with the secretary of state. This material may be found at the Office of the Secretary of State or at the headquarters of the agency and is available to any interested person at a cost established by state law.

*Original authority: 288.220.5, RSMo 1951, amended 1955, 1961, 1963, 1967, 1971.

Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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