Withholding requirements

Employees must use Form MO W-4.

Supplemental rate

The supplemental rate is withheld at a flat rate of 4.95%.

State Unemployment Insurance (SUI)

Wage base



Rates range from 0.0% to 6.0%. New employers use 2.376%. New construction employer rate is 2.376%. New employer rates for nonprofits is 1.0%.


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Minimum wage


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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New employer registration

Local taxes

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

Reciprocal states


Disability insurance


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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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