MO SB1399

Creates the "Unemployment Administration Adjustment Fund" in the state treasury to defray costs of administering Missouri's unemployment law, with funds not reverting to general revenue at the end of the biennium

Requires employers liable for unemployment contributions (except those with a zero contribution rate) to pay an annual adjustment equal to 0.05% of their total taxable wages for the preceding 12-month period ending June 30

Suspends the adjustment when the fund balance reaches $40 million or more as of September 30, or when the unemployment compensation trust fund's four-quarter average balance falls below $450 million

Employers receive notification of amounts due by March 31 each year, with payments becoming delinquent 30 days later; delinquent amounts may be collected through existing enforcement mechanisms

Employers' first-quarter unemployment contributions are reduced by the dollar amount of their adjustment payment, though contributions cannot be reduced below zero