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PAYROLL TAX REGISTRATION

Missouri payroll tax registration

What to set up in Missouri before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.

Facts checked on April 12, 2026 against the official sources listed at the end of this page. For employers. General information, not legal or tax advice: confirm a deadline with the agency before you rely on it.

Setup steps before the first payroll

  1. Posters

    Hang the mandatory posters

    Deadline
    Before anyone starts work
  2. State tax accounts

    Complete the joint DOR/DES online business registration on MyTax Missouri (withholding and unemployment)

    Deadline
    Before the first payroll; DES no later than 30 days after becoming liable
    Returns
    Assigned at registration from the employer's estimate of future withholding: monthly (withholding $500 a month in at least two of the preceding 12 months); quarterly (at least $100 in at least one of the preceding four quarters); annual (less than $100 in each of the preceding four quarters); quarter-monthly payers pay within three banking days of periods ending the 7th, 15th, 22nd and last day of the month. Returns are due even when nothing was withheld
  3. Local taxes

    Set up Kansas City or St. Louis earnings tax withholding if employees live or work there

    Deadline
    Before the first payroll that must withhold it
    Kansas City and St. Louis levy a 1% earnings tax; no other city may adopt one (RSMo 92.111). Kansas City: registration with Form RD-100 on Quick Tax (www.kcmo.gov/quicktax) creates the city tax accounts. St. Louis: the Collector of Revenue's earnings tax pages offer 'Open an Earnings Tax Account' and 'Employer Withholding and Payroll Expense Tax Information'.
  4. Date depends on the deadline below
    Workers' comp

    Get workers' compensation coverage if Missouri's rule covers the business

    Deadline
    Before the employee who brings the business under the rule starts work
  5. New hire reporting

    Report each new hire

    Deadline
    Within 20 days of hireCounted here from the start date; report sooner if the employee was hired before it.
  6. State tax accounts

    File MO-941 as assigned; file the first DES contribution and wage report (UInteract)

    Deadline
    DES by the last day of the month after the quarter of the first pay date (first working day after a weekend or holiday)January 31, 2027 is a Sunday, so it moves to the next business day.

Federal dates for this pay date

Federal returns follow the compliance calendar, which dates them for every employer:

A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).

Not needed in Missouri

WORKLIO HCM

Hiring in a new state? We help open the accounts.

We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.

Registration in other states

Sources

The agency page or document behind each fact, as checked.

General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.

Your next payroll could be your first one on Worklio.