Payroll Missouri, Distinctive Features of Missouri Payroll Legislation and Apply

Payroll Missouri, Distinctive Features of Missouri Payroll Legislation and Apply

The Missouri State Company that oversees the gathering and reporting of State earnings taxes deducted from payroll checks is:

Division of Income

Division of Taxation and Assortment

Withholding Tax Part

P.O. Field 3375

Jefferson Metropolis, MO 65105-3375

(573) 751-5752

Missouri requires that you simply use Missouri type “MO-W4, Worker’s Withholding Allowance Certificates” as a substitute of a Federal W-4 Type for Missouri State Earnings Tax Withholding.

Not all states enable wage reductions made below Part 125 cafeteria plans or 401(ok) to be handled in the identical method because the IRS code permits. In Missouri cafeteria plans are usually not taxable for earnings tax calculation; not taxable for unemployment insurance coverage functions. 401(ok) plan deferrals are usually not taxable for earnings taxes; taxable for unemployment functions.

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

You could file your Missouri state W-2s by magnetic media if you’re have a minimum of 250 workers and are required to file your federal W-2s by magnetic media.

The Missouri State Unemployment Insurance coverage Company is:

Division of Employment Safety

Unemployment Insurance coverage Division

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

Jefferson Metropolis, MO 65104-0059

(573) 751-3215


The State of Missouri taxable wage base for unemployment functions is wages as much as $8000.00.

Missouri requires Magnetic media reporting of quarterly wage reporting if the employer has a minimum of 250 workers that they’re reporting that quarter.

Unemployment information should be retained in Missouri for a minimal interval of three years. This info typically contains: identify; social safety quantity; dates of rent, rehire and termination; wages by interval; payroll pay intervals and pay dates; date and circumstances of termination.

The Missouri State Company charged with implementing the state wage and hour legal guidelines is:

Division of Labor and Industrial Relations

Division of Labor Requirements

P.O. Field 449

3315 West Truman Blvd.

Jefferson Metropolis, MO 65102-0449

(573) 751-3403


The minimal wage in Missouri is $5.15 per hour.

The final provision in Missouri regarding paying additional time in a non-FLSA coated employer is one and one half occasions common charge after 40-hour week.

Missouri State new rent reporting necessities are that each employer should report each new rent and rehire. The employer should report the federally required components of:

  • Worker’s identify
  • Worker’s tackle
  • Worker’s social safety quantity
  • Employer’s identify
  • Employers tackle
  • Employer’s Federal Employer Identification Quantity (EIN)

This info should be reported inside 20 days of the hiring or rehiring.
The data will be despatched as a W4 or equal by mail, fax or electronically.
There’s a $25 penalty for a late report and $350 for conspiracy in Missouri.

The Missouri new hire-reporting company will be reached at 800-585-9234 or 800-859-7999 or on the net at

Missouri does enable obligatory direct deposit however the worker’s selection of monetary establishment should meet federal Regulation E concerning selection of monetary establishments.

Missouri requires the next info on an worker’s pay stub:

  • Gross and Web Earnings
  • Straight time and additional time pay
  • Hours labored
  • Itemized deductions
  • Complete deductions
  • Missouri requires that worker be paid no much less typically than semimonthly; each 15 days for producers; month-to-month for FLSA-exempts.

    Missouri requires that the lag time between the tip of the pay interval and the cost of wages to the worker not exceed sixteen days after pay interval; 5 days for producers.

    Missouri payroll legislation requires that involuntarily terminated workers should be paid their last pay on the day of discharge or inside 7 days if worker requests it by mail.

    There isn’t a provision in Missouri legislation regarding paying deceased workers.

    Escheat legal guidelines in Missouri require that unclaimed wages be paid over to the state after 5 years.

    The employer is additional required in Missouri to maintain a document of the wages deserted and turned over to the state for a interval of 5 years.

    Missouri payroll legislation mandates not more than 50% of minimal wage could also be used as a tip credit score.

    Within the Missouri payroll legislation there is no such thing as a provision masking required relaxation or meal intervals.

    There isn’t a provision in Missouri legislation regarding document retention of wage and hour information due to this fact it’s most likely sensible to comply with FLSA pointers.

    Missouri statute requires that wage and hour information be stored for a interval of not lower than three years. These information will usually include a minimum of the knowledge required below FLSA.

    The Missouri company charged with implementing Little one Assist Orders and legal guidelines is:

    Division of Little one Assist Enforcement

    Division of Social Providers

    P.O. Field 2320

    227 Metro Dr.

    Jefferson Metropolis, MO 65102-2320

    (573) 751-4301

    Missouri has the next provisions for youngster help deductions:

    • When to begin Withholding? 2 weeks after mailing.
    • When to ship Cost? Inside 7 days of Payday.
    • When to ship Termination Discover? “Promptly”
    • Most Administrative Price? $6 monthly.
    • Withholding Limits? Federal Guidelines below CCPA.

    Please observe that this text isn’t up to date for adjustments that may and can occur sometimes.