Statutory benefits applicable to all employees

Under federal and state law, certain forms of employment-related benefits are provided to all employees, irrespective of eligibility for benefits made available through the University of Missouri System.

Social Security and Medicare

Social Security (old age, survivors and disability insurance) and Medicare are federal programs providing a variety of benefits. Social Security and Medicare are funded by a payroll tax on employers and covered employees. For most employees, the combined tax rate to fund Social Security and Medicare is 7.65 percent of taxable earnings (6.2 percent for Social Security and 1.45 percent for Medicare). The employer pays a comparable amount in payroll taxes. For more information, see ssa.gov.

Unemployment compensation

Under Missouri state law, unemployed workers who are out of work through no fault of their own, are unable to work because of a natural disaster, or quit work for good cause related to the work or the employer may be eligible for unemployment compensation. Detailed eligibility requirements and conditions do apply. Information on the Missouri Unemployment Compensation system can be found on the Missouri Division of Employment Security website. Unemployment compensation is funded by a payroll tax applicable to covered employers.

Workers’ compensation

Under Missouri state law, workers’ compensation provides for the payment of medical expenses and compensation to any covered employee who is either injured in a work-related accident or incurs a compensable occupation disease. It also provides for death benefits should the injury or disease result in death. All employees, including students while in an employment status, and certain recognized volunteers are covered under workers’ compensation. For specific information about workers’ compensation, see HR 307 Workers’ Compensation, UM System Risk Management and visit the Missouri Department of Labor and Industrial Relations website. You can also download the Workers' Compensation form UM WC1 (Report of Injury) (XLS).