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.
Setup steps before the first payroll
- Posters
Hang the mandatory posters
- Deadline
- Before anyone starts work
- Source
- labor.mo.gov/posters (opens in a new tab), checked September 20, 2026, read from an archived copy dated September 20, 2026 (opens in a new tab)
- 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
- Agency
- Withholding: Missouri Department of Revenue (DOR) (opens in a new tab)
- 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
- Agency
- Unemployment: Missouri Department of Labor and Industrial Relations, Division of Employment Security (DES) (opens in a new tab)
- Online
- mytax.mo.gov/rptp/portal/business/register-new-business (opens in a new tab) (registration); uinteract.labor.mo.gov/tax/home.do (opens in a new tab) (UInteract reports and payments)
- Source
- dor.mo.gov/forms/4282_2026.pdf (opens in a new tab), checked August 8, 2026, read from an archived copy dated August 8, 2026 (opens in a new tab)
- 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'.
- Date depends on the deadline belowWorkers' 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
- Source
- revisor.mo.gov/main/OneSection.aspx?section=287.030 (opens in a new tab), checked October 5, 2026
- 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.
- Source
- dor.mo.gov/forms/4282_2026.pdf (opens in a new tab), checked August 8, 2026, read from an archived copy dated August 8, 2026 (opens in a new tab)
- 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
- No state paid leave program funded through payroll.revisor.mo.gov/main/OneChapter.aspx?chapter=290 (opens in a new tab), checked October 5, 2026
More on 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
- 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 fact, as checked.
- dor.mo.gov/forms/4282_2026.pdf (opens in a new tab), checked August 8, 2026, read from an archived copy dated August 8, 2026 (opens in a new tab)
- labor.mo.gov/des/employers (opens in a new tab), checked October 5, 2026
- labor.mo.gov/des/employers/liability (opens in a new tab), checked September 16, 2026, read from an archived copy dated September 16, 2026 (opens in a new tab)
- revisor.mo.gov/main/OneSection.aspx?section=287.030 (opens in a new tab), checked October 5, 2026
- labor.mo.gov/posters (opens in a new tab), checked September 20, 2026, read from an archived copy dated September 20, 2026 (opens in a new tab)
- www.kcmo.gov/city-hall/departments/finance/earnings-tax (opens in a new tab), checked April 12, 2026, read from an archived copy dated April 12, 2026 (opens in a new tab)
- dss.mo.gov/child-support/employers/ (opens in a new tab), checked June 10, 2026, read from an archived copy dated June 10, 2026 (opens in a new tab)
- labor.mo.gov/des/employers/quarterly-reports (opens in a new tab), checked April 20, 2026, read from an archived copy dated April 20, 2026 (opens in a new tab)
- revisor.mo.gov/main/OneChapter.aspx?chapter=290 (opens in a new tab), checked October 5, 2026
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.