Withholding Requirements:

• Register as an employer by clicking here.
• Employee’s Withholding Allowance Certificate - Form MO W-4
• Withholding Method = formula
• Supplemental Rate = Withhold at 5.4% or add to regular wages for current or preceding payroll period and withhold on total.

Local Taxes:

For a list of city taxes please click here

State Unemployment Insurance (SUI):

Reserve ratio formula:

• Wage Base $12,000 for 2019
• Rates range from 0.00% to 6.00% for 2019
• New employers use 2.7% for 2019
• New construction employers use 2.7% for 2019
• New mining employers use 2.7% for 2019
• Non-profit contribution rate is 1.0% for 2019

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum Wage - $7.85 effective 1/1/18
Termination Pay - Fired - at once.

New Hire Reporting:

Employers must report hiring, rehiring, and return
to work within 20 days on Form MO W-4 (or equivalent) to:
Department of Revenue
Child Support Services
PO Box 3340
Jefferson City, MO 65105-3340
573-751-5752
800-585-9234

Remit Withholding for Child Support to:

Division of Child Support Enforcement
Department of Social Services
227 Metro Drive
PO Box 1527
Jefferson City, MO 65102-1527
800-859-7999

Reciprocal States

None