2025 YEAR END
Withholding
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
$10,000
Contributions
- General range: 0.0% to 6.0%, depending on the employer’s experience rating.
- New employer rate:
- General businesses: 2.376%
- Construction employers: 2.376%
- Nonprofit organizations (501(c)(3)): 1.0%
- Shared Work Program participants: Assigned a rate of 9.0%, plus any applicable surcharges or adjustments.
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Labor
Minimum wage
$13.75
Termination Pay
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- Employers must pay all wages due to a discharged (fired or laid off) employee on the day of termination.
- If wages are not paid on that day, the employee can submit a written request to the employer.
- The employer then has 7 days to pay. If they fail to do so, they may owe penalty wages for each day of delay, up to 60 days.
Missouri law does not require payout of unused vacation or PTO unless specified in a company policy or employment agreement.
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$6.88/hour for tipped employees, plus tips to reach at least $13.75/hour.
Employers with less than $500,000 in annual gross income are not required to follow the state minimum wage and may pay the federal minimum wage of $7.25/hour.
New Hire Filing
Reporting deadline
Within 20 days of employee hire or rehire to Child Support Services.
Reporting online
Reporting by mail
Missouri Department of Revenue
P.O. Box 3340
Jefferson City, MO 65105-3340 2
You can also fax the form to: 573-526-8079
New hire reporting form
Form W-4
Child Support
Online payments
More information
- Payment options include:
- Bank account (ACH)
- Debit/credit card
- Apple Pay, Google Pay, PayPal
- Cash via PayNearMe at retailers like CVS, 7-Eleven, Family Dollar, and Casey’s
- You can also pay by phone: 1-888-761-3665
📬 Mailing Address for Payments
- If paying by check or money order, mail to:
Family Support Payment Center
P.O. Box 109002
Jefferson City, MO 65110-9002
Include your Social Security Number, Child Support Case Number, and Support Order Number in the memo section of your payment.
Other
New employer registration
Local taxes
Kansas City Earnings Tax:
1% of employee wages for those who live or work in Kansas City 2.
St. Louis Earnings Tax:
1% of employee wages for residents and non-residents working in the city 2.
St. Louis Payroll Expense Tax:
0.5% paid by employers on gross compensation for employees working in the city 2.
Reciprocal states
Illinois & Kentucky
Disability insurance
Missouri does not require employers to provide disability insurance.
It is optional and may be offered as a benefit
Last Updated
09/22/2025
States
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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