Missouri

Withholding

Withholding requirements

Supplemental rate

The supplemental rate is withheld at a flate rate of 6% with zero withholding allowances, or added to the regular wages for preceding Revenue Employee’s Withholding Allowance Certificate.

State Unemployment Insurance (SUI)

Wage base

$12,000

Contribuitions

Rates range from 0.0% to 6.0%. New employers use 2.70%. New construction employer rate is 2.376%. New employer rates for nonprofits is 1.00%.

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Labor

Minimum wage

$8.60

Termination Pay

Employers are required to pay a discharged employee all wages due at the time of dismissal.

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New Hire Filing

Reporting deadline

Within 20 days of employee hire or rehire to Child Support Services.

Reporting by mail

New hire reporting form

Form W-4

Child Support

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Other

Local taxes

Kansas City earnings taxes: 1% (employee)
St. Louis earnings taxes: 1% (employee)
St. Louis payroll expense taxes: 0.5% (employer)

Reciprocal states

N/A

Disability insurance

N/A

Helpful links

Department of Labor and Industrial Relations: https://labor.mo.gov/
Department of Revenue: https://dor.mo.gov/business/

Last Updated

05/01/2019

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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