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REMOTE EMPLOYEES

Hiring a remote employee in Missouri

Your company is in another state and one employee lives and works from home in Missouri. Which state's taxes apply, unemployment, paid leave and Missouri's employer rules, each with its official source.

Facts from the official sources listed at the end of this page; the oldest was read from an archived copy dated August 8, 2026. For employers. General information, not legal or tax advice: confirm a rule with the agency before you rely on it.

Missouri at a glance

Income tax
Missouri withholding
Reciprocity
None
Unemployment
$9,000 wage base, 2.376% new employer
Paid leave
None
New hire report
Within 20 days

Which state's taxes apply

Work state
Missouri taxes wages for work done in Missouri. Withhold Missouri income tax on the employee's wages.Source: Missouri DOR, 2026 Missouri Withholding Tax Formula (PDF) (opens in a new tab), checked October 5, 2026
Withholding form
Form MO W-4Source: Missouri DOR, Employer's Tax Guide, Form 4282 (December 2025, revised 03-2026, PDF) (opens in a new tab), checked October 5, 2026
Reciprocity
No state exempts Missouri residents from its withholding by reciprocity.Source: Missouri DOR, Employer's Tax Guide, Form 4282 (December 2025, revised 03-2026, PDF) (opens in a new tab), checked October 5, 2026
Convenience rules
If your company is in Delaware, New York or Pennsylvania, the employee is assigned to an office there and works there on some days, that state taxes the days worked from home in Missouri for the employee's convenience.Source: Delaware Division of Revenue, 2025 Form PIT-NON Instructions, Non-Resident Individual Income Tax Return (PDF) (opens in a new tab), checked October 6, 2026; NYS DTF, TSB-M-06(5)I, New York Tax Treatment of Nonresidents and Part-Year Residents: Application of the Convenience of the Employer Test to Telecommuters and Others (May 15, 2006, PDF) (opens in a new tab), checked October 6, 2026; PA Department of Revenue, PA Personal Income Tax Guide, Gross Compensation (opens in a new tab), checked October 6, 2026
Office days in your company's state
That state's day limit, if it has one, decides whether it withholds on those days: see its page, or the helper below.
An employee from another state working in Missouri
Missouri sets no day count before a nonresident's wages for work there are withheld.Source: Missouri Department of Revenue, Form 4282, 2026 Missouri Employer's Tax Guide (PDF) (opens in a new tab), read from an archived copy dated August 8, 2026 (opens in a new tab)

Where to withhold: two states

Pick your company's state, the state where the employee lives and works from home, and the days a year the employee works at your office. The answer reads each state's rules from the data on these pages.

Your company is in
Employee lives and works from home in
Days a year at your office
Assigned to an employer office in New YorkMatters only in the states with a convenience rule (Connecticut, Delaware, New Jersey, New York and Pennsylvania), and only with office days there.

Income tax withholding

  • Missouri: all wages.

No New York withholding: the employee does no work in New York.

Unemployment

Missouri: the employee works from home there, so the work is localized in Missouri.

Simplified: resident credits, dollar tests, local taxes and a move during the year are not worked out here. Each state's rule and its source are on its page.

Unemployment

The employee works from home in Missouri, so the work is localized in Missouri: pay Missouri unemployment tax, not your company state's.

Agency
Missouri Department of Labor and Industrial Relations, Division of Employment Security (DES)Source: Missouri DOLIR, DES, Unemployment Insurance Tax (employers) (opens in a new tab), checked October 5, 2026
Wage base
$9,000 Fixed by lawSource: Missouri DOLIR, Division of Employment Security, Tax Rates (opens in a new tab), checked October 5, 2026
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 includedSource: Missouri DOLIR, Division of Employment Security, Tax Rates (opens in a new tab), checked October 5, 2026

Open the account: Missouri payroll tax registration

Missouri has no paid leave program funded through payroll.

Missouri employer rules

Employment law applies where the employee works, so these follow the employee into Missouri.

Final pay
Fired: On the day of discharge; if the employee asks in writing, pay must arrive within 7 days or wages keep running as a penalty (up to 60 days) Quit: No statutory deadline: §290.110 covers only dischargeSource: Revised Statutes of Missouri §290.110, Payment due discharged employee (opens in a new tab), checked October 6, 2026
Pay frequency
Corporations: at least semimonthly, within 16 days after the payroll period closes; executive, administrative, professional and commission staff may be paid monthly.Source: Revised Statutes of Missouri §290.080, Employees paid semimonthly (opens in a new tab), checked October 6, 2026
Pay notice
No state pay-rate notice at hire or on change. Corporations must give each employee, at least monthly, a statement of total deductions for the period (RSMo 290.080).Source: Revised Statutes of Missouri, section 290.080 (opens in a new tab), checked October 5, 2026
New hire reporting
Within 20 days of the date of hire.Source: Missouri DOR, Employer's Tax Guide, Form 4282 (December 2025, revised 03-2026, PDF) (opens in a new tab), checked October 5, 2026
E-Verify
Businesses awarded a state or local public contract or grant over $5,000, or receiving a state tax credit, abatement or loan, must enroll in E-Verify for employees on that work; all public employers must enroll. No private-employer mandate.Source: Revised Statutes of Missouri, section 285.530 (opens in a new tab), checked October 5, 2026
Sick leave
No state sick leave law.Source: Missouri DOLIR, FAQ: When do employees stop earning paid sick time due to the passage of HB 567? (opens in a new tab), checked October 5, 2026

When the employee moves

Re-check the work state and the registrations before the next payroll: a move changes which state's withholding, unemployment, paid leave and employer rules apply.

Registering your business in Missouri, and whether one remote employee creates tax nexus for your company, are separate questions this page does not cover.

More on Missouri

WORKLIO HCM

Payroll for employees who work from home in another state

Worklio HCM withholds by home and work state, reciprocity included, and handles city and county taxes. 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. Taxes are calculated, deposited and filed in every state and locality, and when an agency notice arrives, you upload it and our tax team resolves it.

Remote employees 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 your employment taxes and for each state's rules.

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