Missouri Payroll Tax and Labor Laws

Get your Missouri State Tax ID Number 

Click HERE to obtain State Tax and Unemployment Tax ID  

Note: Missouri utilizes one application to receive an ID that is used for both State Income Tax and State Unemployment Insurance filings.  

Missouri Wage and Hour Laws 

Minimum Wage 

Missouri minimum wage is $12.30 per hour. Employers engaged in retail or service businesses with annual gross income of less than $500,000 are exempt from the state minimum wage rate.  

For more information on Missouri’s minimum wage law, please click HERE.  

Overtime 

Missouri overtime law requires employers to pay employees at least one and one-half times the employee’s regular rate of pay for hours worked in excess of 40 in a work week. Find more information HERE.   

Pay Frequency 

Missouri pay frequency laws require employers to pay employees for wages earned at least two times per month and within sixteen days of the close of each payroll period.   

Executive, administrative, professional employees and employees compensated in whole or in part on a commission basis may be paid their salaries or commissions once per month.  

Missouri Unemployment

Taxable Wage Base ($000s):                                $10,000

New Employer Rate (% Taxable Wages):             2.376%

Missouri Income Tax Withholding 

Missouri requires all employers who have an office or do business in the state to withhold Missouri income tax from wages paid to covered employees.  

Missouri State Resources 

Missouri Department of Revenue  

Missouri Department of Labor & Industrial Relations  

Missouri Unemployment Resources  

Missouri SUI Rate  

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024