Missouri Payroll Taxes 2026: Complete Overview for Employers
Missouri graduated 2%β4.95% income tax, SUI on $10,000, and all employer obligations.
Practical, accurate resources for Missouri small business owners — covering payroll taxes, labor laws, and compliance. Written by the payroll professionals at Pacific Data Services.
Missouri graduated 2%β4.95% income tax, SUI on $10,000, and all employer obligations.
How to register with Missouri Department of Revenue and Missouri Department of Labor and Industrial Relations as a new Missouri employer.
New employer rate 2.51%, experienced range 0.00%β6.00%, wage base $10,000.
Missouri minimum wage is $13.75/hr. Missouriβs minimum wage is $13.75/hr, increasing to $15.00 by 2026. Tipped employees may be paid 50% of the minimum wage.
Semi-monthly pay required. Final pay: Discharged employees must receive final wages on the day of discharge..
FICA, Social Security, Medicare, FUTA, federal withholding — the complete breakdown.
EIN, state registration, withholding setup, new hire reporting — complete checklist.
IRS classification rules, Missouri-specific considerations, and misclassification penalties.
IRS lookback period, deposit thresholds, next-day rule, EFTPS, and penalties.
Federal and Missouri new hire reporting requirements, deadlines, and penalties.
FLSA, IRS, and Missouri recordkeeping — what to keep, how long, and why.
ALE threshold, penalties, 1094-C/1095-C filing, small business exemption.
Misclassifying workers, wrong withholding, missed deposits — mistakes that add up fast.
Gusto vs Paychex vs QuickBooks vs ADP for Missouri small businesses.
Federal OT after 40 hrs/week, Missouri overtime rules, exemptions, salary thresholds.