What is the state minimum wage? 

  • $9.45/hour
  • Tipped Employees must be paid half of the state minimum wage rate or $4.725 per hour
  • if the tipped employee does not make up the other half of the minimum wage in tips, the employer is required to pay the difference so that the tipped employee is paid $9.45 per hour.

What do I need to know about state withholding tax?

  • Income earned within Missouri is subject to withholding tax for both residents and non-residents. 
  • Withholding applies to wages of residents, regardless of where earned and to wages of nonresidents for income earned in Missouri.

What forms do employees need to set up state withholding?

  • Form MO W-4 – Employee’s Maryland Withholding Exemption Certificate

What do I need to know about unemployment tax?

  • 2020 Taxable Wage Base – 11,500
  • 2020 New Employer UI Rate – 2.376%
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Register and report new hires online
  • Mail or Fax one of the following hardcopy documents:
    • Federal W-4 Form
    • MO W-4 Form
    • A printed list of data– created using at least a 10-point font size, and have the employer’s name, Federal Employer Identification Number, and address clearly displayed at the top of the report.
  • Missouri Department of Revenue
    PO Box 3340
    Jefferson City, MO 65105–3340
  • Fax: (573) 526-8079
  • Phone: (888) 663-6751

How do I submit Child Support payments?

  • Remit payments online
  • Family Support Payment Center
    PO Box 109001
    Jefferson City, MO 65110-9001
  • Fax: (573) 751-0507
  • Phone: (888) 761-6390

Additional Resources:

Missouri Department of Revenue – Employer Withholding Missouri Department of Labor
Quick Guide for New Employers – Missouri Missouri Employer – Workers’ Compensation Insurance
Missouri Unemployment – Resource Guide for Employers Missouri Forms & Manuals

Get A Quote For Missouri Payroll Services

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