March 15, 2023


Advocacy. Mediation. Success.

Payroll Missouri, Exclusive Areas of Missouri Payroll Law and Follow

The Missouri State Company that oversees the assortment and reporting of Point out profits taxes deducted from payroll checks is:

Department of Earnings

Division of Taxation and Collection

Withholding Tax Portion

P.O. Box 3375

Jefferson Town, MO 65105-3375

(573) 751-5752

Missouri involves that you use Missouri form “MO-W4, Employee’s Withholding Allowance Certification” alternatively of a Federal W-4 Type for Missouri Condition Cash flow Tax Withholding.

Not all states let income reductions built below Portion 125 cafeteria ideas or 401(k) to be taken care of in the same way as the IRS code allows. In Missouri cafeteria programs are not taxable for revenue tax calculation not taxable for unemployment insurance coverage purposes. 401(k) system deferrals are not taxable for cash flow taxes taxable for unemployment needs.

In Missouri supplemental wages are taxed at a 6% flat fee.

You must file your Missouri point out W-2s by magnetic media if you are have at least 250 personnel and are necessary to file your federal W-2s by magnetic media.

The Missouri Point out Unemployment Insurance coverage Agency is:

Division of Work Stability

Unemployment Insurance policies Office

421 E. Dunklin St., P.O. Box 59

Jefferson City, MO 65104-0059

(573) 751-3215


The Condition of Missouri taxable wage foundation for unemployment functions is wages up to $8000.00.

Missouri calls for Magnetic media reporting of quarterly wage reporting if the employer has at the very least 250 personnel that they are reporting that quarter.

Unemployment data should be retained in Missouri for a minimal period of time of 3 years. This data frequently includes: name social safety number dates of seek the services of, rehire and termination wages by interval payroll pay intervals and pay dates date and situation of termination.

The Missouri Point out Company billed with implementing the point out wage and hour rules is:

Division of Labor and Industrial Relations

Division of Labor Standards

P.O. Box 449

3315 West Truman Blvd.

Jefferson City, MO 65102-0449

(573) 751-3403


The least wage in Missouri is $5.15 for every hour.

The standard provision in Missouri about paying out time beyond regulation in a non-FLSA covered employer is a person and just one fifty percent times standard rate right after 40-hour 7 days.

Missouri Point out new hire reporting prerequisites are that every employer have to report every new retain the services of and rehire. The employer should report the federally demanded factors of:

  • Employee’s title
  • Employee’s handle
  • Employee’s social stability number
  • Employer’s identify
  • Companies handle
  • Employer’s Federal Employer Identification Quantity (EIN)

This facts ought to be documented inside 20 times of the selecting or rehiring.
The facts can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $25 penalty for a late report and $350 for conspiracy in Missouri.

The Missouri new employ-reporting company can be attained at 800-585-9234 or 800-859-7999 or on the web at

Missouri does make it possible for obligatory immediate deposit but the employee’s selection of money establishment need to fulfill federal Regulation E about choice of money establishments.

Missouri demands the adhering to info on an employee’s shell out stub:

  • Gross and Net Earnings
  • Straight time and time beyond regulation shell out
  • Hours worked
  • Itemized deductions
  • Full deductions
  • Missouri necessitates that employee be compensated no less generally than semimonthly each individual 15 days for producers month to month for FLSA-exempts.

    Missouri involves that the lag time involving the conclude of the shell out period and the payment of wages to the worker not exceed sixteen days after spend period 5 times for brands.

    Missouri payroll law requires that involuntarily terminated workforce will have to be paid out their final pay on the working day of discharge or within just 7 times if staff requests it by mail.

    There is no provision in Missouri legislation regarding paying out deceased workers.

    Escheat guidelines in Missouri demand that unclaimed wages be compensated above to the point out soon after five a long time.

    The employer is more needed in Missouri to maintain a document of the wages deserted and turned above to the point out for a period of 5 years.

    Missouri payroll legislation mandates no extra than 50% of least wage may possibly be used as a suggestion credit.

    In the Missouri payroll law there is no provision covering necessary relaxation or food periods.

    There is no provision in Missouri legislation concerning history retention of wage and hour data as a result it is possibly sensible to comply with FLSA recommendations.

    Missouri statute demands that wage and hour documents be held for a period of not a lot less than three yrs. These data will usually consist of at the very least the info expected beneath FLSA.

    The Missouri agency charged with enforcing Youngster Assist Orders and rules is:

    Division of Child Assist Enforcement

    Section of Social Products and services

    P.O. Box 2320

    227 Metro Dr.

    Jefferson Metropolis, MO 65102-2320

    (573) 751-4301

    Missouri has the next provisions for child support deductions:

    • When to start out Withholding? 2 weeks after mailing.
    • When to deliver Payment? Inside of 7 times of Payday.
    • When to ship Termination Observe? “Immediately”
    • Most Administrative Fee? $6 for each month.
    • Withholding Boundaries? Federal Rules underneath CCPA.

    Be sure to take note that this report is not current for modifications that can and will materialize from time to time.