Missouri Payroll

Christina Hageny

leads Valor with over a decade
of CPP / PHR professional
experience

Missouri Payroll

Christina Hageny

leads Valor with over a decade
of CPP / PHR professional
experience

Paying Employees in Missouri

Missouri 2021 Minimum Wage: $10.30 per hour

Missouri Overtime Rules: 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek

Missouri Paystub Requirements:

  • Any corporation or railroad must furnish employees at least once a month with a statement showing the total amount of deductions for the period.

How often do you have to pay employees in Missouri?

  • Employees must be paid at least twice per month within sixteen days of the pay period end date, with an exception for executive, administrative and professional employees.

When is an employee’s final check due in Missouri?

  • Voluntary resignation – there’s no law
  • Involuntary termination – wages are due immediately

Missouri Withholding Tax 

Missouri Withholding Tax Registration

Wages Subject to Missouri Withholding

  • All wages earned in Missouri by residents and nonresidents is subject to Missouri withholding tax
  • All wages earned by Missouri residents in another state is subject to Missouri withholding tax if that state does not have income tax

Missouri Employee’s Withholding Exemption Certificate

Reciprocity

  • None

Missouri Withholding Tax Due Dates

  • Due weekly if withholding is over $9000 per month
  • Due monthly on the 15th of the following month if withholding is $500-$9000 per month
  • Due quarterly on last day of month following quarter end if withholding is $100-$499 per month
  • Due annually if withholding is less than $100 per quarter
Need Help? Click Here!

Missouri Unemployment Tax

Missouri Unemployment Tax Registration

Missouri Unemployment Tax Employer Liabilities

  • New employer rate: 2.376%
  • 2021 Wage Base: $11,000

Missouri Unemployment Tax Due Dates

  • Return and payment are due quarterly on the last day of the month following the end of the reporting period

Missouri New Hire Reporting

  • Employers must report new hires and rehires to the state within 20 days 
  • Employers can use the Missouri Department of Social Services website to report new hires online
  • Missouri Department of Revenue
    PO Box 3340
    Jefferson City, MO 65105-3340 
  • Phone: (800) 585-9234
  • Fax: (573) 526-8079

Missouri Child Support

  • Employers can use the Missouri Department of Social Services website to remit payments online
  • Family Support Payment Center
    PO Box 109001
    Jefferson City, MO 65110-9001
  • Phone: (800) 585-9234

Additional Resources