Missouri Employer Benefit Charges (MBC) are a type of payroll tax specifically for employers in the state of Missouri. MBCS are used to fund unemployment insurance, workers' compensation, and temporary disability insurance programs. The amount an employer pays in MBCS is based on the amount of wages paid to their employees, and the employer's experience with unemployment claims. There are three types of Missouri Employer Benefit Charges: the Unemployment Insurance Benefit Charge, the Workers' Compensation Benefit Charge, and the Temporary Disability Insurance Benefit Charge. The Unemployment Insurance Benefit Charge is used to fund unemployment benefits for employees who have lost their jobs through no fault of their own. The Workers' Compensation Benefit Charge is used to fund workers' compensation benefits for employees injured on the job. The Temporary Disability Insurance Benefit Charge is used to fund temporary disability insurance benefits for employees who are unable to work due to an illness or disability.