PAYROLL TAX RATES
Missouri payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Missouri, each with its effective date and the agency page it comes from.
Unemployment insurance
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Missouri Department of Labor and Industrial Relations, Division of Employment Security (DES) (opens in a new tab) | Missouri DOLIR, DES, Unemployment Insurance Tax (employers) (opens in a new tab) | |
| Taxable wage base | $9,000 | Missouri DOLIR, Division of Employment Security, Tax Rates (opens in a new tab) | |
| Wage base set each year | No | Revised Statutes of Missouri, section 288.036 (opens in a new tab) | |
| New employer rate | 2.376%2.376% in 2026: the industry division's average rate or 2.7%, whichever is higher, after the contribution rate adjustment; nonprofits (501(c)(3)) and government 1.0%Surcharges included | Missouri DOLIR, Division of Employment Security, Tax Rates (opens in a new tab) | |
| Employee contribution | None | Missouri DOLIR, DES, Unemployment Insurance Tax (employers) (opens in a new tab) | |
| When an employer becomes liable | A general business employer is liable once it pays $1,500 in wages in a calendar quarter, has a worker in each of 20 weeks in a calendar year, or is liable under FUTA and employs a worker in Missouri; domestic $1,000 a quarter; agricultural 10 workers in 20 weeks or $20,000 a quarter; 501(c)(3) nonprofits 4 workers in 20 weeks; government from the first worker. | Missouri DOLIR, DES, Liability for Unemployment (opens in a new tab) | |
| Experience rate after | 2 years | Missouri DOLIR, Division of Employment Security, Tax Rates (opens in a new tab) | |
| FUTA credit reduction | Not yet set | US DOL OUI, FUTA Credit Reductions (opens in a new tab) |
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Missouri Department of Revenue (DOR) (opens in a new tab) | Missouri DOR, Employer Withholding Tax (opens in a new tab) | |
| Withholding rates | 0% to 4.7% | Missouri DOR, 2026 Missouri Withholding Tax Formula (PDF) (opens in a new tab) | |
| Supplemental wages | 4.7% optional flat rate | Missouri DOR, 2026 Missouri Withholding Tax Formula (PDF) (opens in a new tab) | |
| Reciprocity | None | Missouri DOR, Employer's Tax Guide, Form 4282 (December 2025, revised 03-2026, PDF) (opens in a new tab) | |
| Employee's withholding form | Form MO W-4 | Missouri DOR, Employer's Tax Guide, Form 4282 (December 2025, revised 03-2026, PDF) (opens in a new tab) | |
| Local income taxes | Yes | City of Kansas City, Missouri, Earnings Tax (E-Tax) (opens in a new tab) |
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $15.00 | Missouri DOLIR, Division of Labor Standards, Minimum Wage (opens in a new tab) | |
| Tipped employees, cash wage | $7.50 | Missouri DOLIR, Division of Labor Standards, Minimum Wage (opens in a new tab) | |
| Rises with inflation | No | Revised Statutes of Missouri, section 290.502 (opens in a new tab) | |
| Local rates | No local minimum wages: since Aug. 28, 2017 state law preempts and nullifies any city or county minimum or living wage above the state rate (RSMo 290.528); St. Louis's 2017 ordinance no longer applies. | Revised Statutes of Missouri, section 290.528 (minimum wage and employment benefits, limitations on political subdivisions) (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | Revised Statutes of Missouri, Chapter 290 (Labor and Industrial Relations) (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From 5 employeesConstruction: from the first employee | Revised Statutes of Missouri §287.030, Employer defined (Missouri Revisor of Statutes) (opens in a new tab) | |
| State fund | None; private insurers | Revised Statutes of Missouri §287.030, Employer defined (Missouri Revisor of Statutes) (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in Missouri
Employer taxes and contributions on one employee's pay in Missouri, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
Pay$
Pay frequency
- Employer taxes and contributions per check
- $245.22
- First check of the year
- Cost per check
- $2,552.91
- Pay included, first check
- Cost per year
- $64,845.84
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Missouri unemployment | 2.376% on the first $9,0002.376% in 2026: the industry division's average rate or 2.7%, whichever is higher, after the contribution rate adjustment; nonprofits (501(c)(3)) and government 1.0% | $54.83None after check 4 | $213.84 | Missouri DOLIR, Division of Employment Security, Tax Rates (opens in a new tab) |
| Employer taxes and contributions | $245.22 | $4,845.84 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,552.91 | $64,845.84 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
A new employer pays 2.376% in 2026: the industry division's average rate or 2.7%, whichever is higher, after the contribution rate adjustment; nonprofits (501(c)(3)) and government 1.0%. The tax applies to the first $9,000 of each employee's wages a year. An experience rate follows after 2 years.
Yes: 0% to 4.7%. Supplemental wages: 4.7% optional flat rate.
$15.00 an hour.
No. Missouri has no state paid family or medical leave program funded through payroll.
WORKLIO HCM
Payroll taxes calculated, deposited and filed in every state
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- Missouri DOLIR, DES, Unemployment Insurance Tax (employers) (opens in a new tab)
- Missouri DOLIR, Division of Employment Security, Tax Rates (opens in a new tab)
- Revised Statutes of Missouri, section 288.036 (opens in a new tab)
- Missouri DOLIR, DES, Liability for Unemployment (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (opens in a new tab)
- Missouri DOR, Employer Withholding Tax (opens in a new tab)
- Missouri DOR, 2026 Missouri Withholding Tax Formula (PDF) (opens in a new tab)
- Missouri DOR, Employer's Tax Guide, Form 4282 (December 2025, revised 03-2026, PDF) (opens in a new tab)
- City of Kansas City, Missouri, Earnings Tax (E-Tax) (opens in a new tab)
- Missouri DOLIR, Division of Labor Standards, Minimum Wage (opens in a new tab)
- Revised Statutes of Missouri, section 290.502 (opens in a new tab)
- Revised Statutes of Missouri, section 290.528 (minimum wage and employment benefits, limitations on political subdivisions) (opens in a new tab)
- Revised Statutes of Missouri, Chapter 290 (Labor and Industrial Relations) (opens in a new tab)
- Revised Statutes of Missouri §287.030, Employer defined (Missouri Revisor of Statutes) (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.