Missouri Payroll Information

Missouri 2023 Minimum Wage:

• $12.00 per hour
• $6.00 for tipped employees

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 Registration

• Employers can use the Online New Business Registration on MyTax Missouri to register for unemployment insurance tax and withholding tax simultaneously 

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

• Form MO W-4

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

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Missouri Unemployment Tax Registration

• Employers can use the Online New Business Registration on MyTax Missouri to register for unemployment insurance tax and withholding tax simultaneously 

Missouri Unemployment Tax Employer Liabilities

• New employer rate: 2.511%
• 2023 Wage Base: $10,500

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 Missouri Business Resources

• • Missouri Department of Revenue
  • Missouri Department of Labor
  • Missouri DOL Guide for New Employers