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State Payroll Information

Missouri Payroll

Did you know that all corporations and manufacturers doing business in the state covered by Missouri's wage payment law must pay wages at least semimonthly?

Missouri Income Tax Withholding

Missouri requires employers to withhold state income tax from employee's wages and remit the amounts withheld to the Department of Revenue, Division of Taxation and Collection.

Every employer that has an office or does business in the state and pays wages must withhold Missouri income tax from wages paid to covered employees.

Missouri Benefits

Missouri Voting Rights:

Employer Right To
Schedule Voting Hours
Pay Deduction For
Voting Time Leave
Yes Prohibited

Missouri requires employers to allow employees sufficient time off to vote. All employers in Missouri must allow employees time off to vote if they do not have sufficient time to vote before or after work. This summary is restricted to coverage of private employers. Employers must allow employees to take up to three hours of voting time leave, unless employees have three successive nonwork hours while the polls are open.

Missouri Compensation

Employers must pay at least $6.50 an hour to employees covered by Missouri's minimum wage law.

All employees are covered except for:

  • those working in an executive, administrative, or professional capacity;
  • salespersons compensated primarily by commission;
  • certain agricultural workers;
  • an individual employed in lieu of payment for tuition, housing, or other fees;
  • individuals covered by the Interstate Commerce Act; and
  • individuals employed by retail or service businesses with gross volumes of business of less than $500,000.

Missouri Payroll

Employers covered by Missouri's wage payment law must pay wages at least semimonthly. All corporations and manufacturers doing business in the state are covered.

Missouri Unemployment:

Taxable Wage Base
($000s)
New Employer Rate
(% Taxable Wages)
Employee Tax Rate
(% Taxable Wages)
Period Effective
11,000 1.3 - 3.832 None Calendar Year 2007

Helpful Links for Missouri Payroll

Missouri Department of Revenue
Harry S Truman State Office Building
301 West High Street
Jefferson City, Missouri 65101
(573) 751-4450

Missouri Department of Labor and Industrial Relations - Division of Employment Security
421 East Dunklin Street
Jefferson City, Missouri 65101
(573) 751-3215

Missouri Laws

Missouri State Regulations

Tax Forms and Publications


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