An employer can pay extra money into their unemployment account on top of what they are required to pay. If the extra payment is made by January 15th, it counts toward the previous calculation period. Once the extra payment is accepted, the employer cannot get that money back.
288.125. Voluntary payments by employer. — Any employer may make voluntary payments in addition to the required under this law, which shall be to his account, in accordance with regulations established by the . Such payments shall be included in the employer's account as of the preceding if they are made on or before the following January fifteenth. Such voluntary payments when accepted from an employer not be refunded in whole or in part.
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Source & history notes
(L. 1951 p. 564 § 288.110, A.L. 1957 p. 531, A.L. 1965 p. 420, A.L. 1965 2d Ex. Sess. p. 927, A.L. 1967 p. 396 § 288.120.2 and p. 401)
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Legal information, not legal advice. Always confirm with the official source at revisor.mo.gov.