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United States

Missouri

44 of 44 tracked categories have a recorded state source. Last reviewed 2026-08-13.

Verified

Minimum Wage

Verified

$15.00 / hour

For 2026, the Missouri minimum wage is $15.00 per hour. Tipped employees must be paid at least 50 percent of that rate, $7.50 per hour, plus any amount necessary to reach $15.00 per hour.

Effective
2026-01-01
Checked
2026-08-10
Missouri Department of Labor and Industrial Relations

Overtime

Verified

1.5%

Employers must pay at least one and one-half times an employee's regular rate for hours worked over 40 in a workweek, and employees cannot waive overtime rights for straight-time pay.

Checked
2026-08-10
Missouri Department of Labor and Industrial Relations

Employee Classification

Verified

For Missouri unemployment-tax purposes, common-law and statutory employees are covered, and DES applies a twenty-factor test focused on the employer's right to control the manner and means of performance to distinguish employees from independent contractors.

Checked
2026-08-10
Missouri Department of Labor and Industrial Relations, Division of Employment Security

Pay Frequency

Verified

Covered corporations and persons must pay wages and salaries as often as semimonthly, within sixteen days after the close of each payroll period; executive, administrative, professional, sales, and commission-compensated employees may be paid monthly.

Checked
2026-08-10
Missouri Revisor of Statutes

Final Pay

Verified

When an employee is discharged, unpaid earned wages become due on the day of discharge; if requested in writing and payment or a valid check does not reach the designated station or office within seven days, wages may continue as a penalty for no more than 60 days.

Checked
2026-08-10
Missouri Revisor of Statutes

Pay Stub / Wage Statement

Verified

At least once a month, an employer must furnish each employee a statement of deductions, either as part of the check or in a separate document.

Checked
2026-08-10
Missouri Department of Labor and Industrial Relations

Payroll Deductions

Verified

An employer may make deductions for its benefit, such as equipment damage or loan repayment, only while the deduction does not reduce a covered employee's wages below the state hourly minimum wage.

Checked
2026-08-10
Missouri Department of Labor and Industrial Relations

Payment Methods

Verified

No general payment methods requirement for private employers was located in MO's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MO official publishers

Meal & Rest Breaks

Verified

Missouri has no state laws requiring breaks or lunch periods generally.

Checked
2026-08-10
Missouri Department of Labor and Industrial Relations

Working Time

Verified

There is no minimum or maximum number of hours an employee may generally be scheduled or asked to work; most employers must pay for actual hours worked, and job travel during normal work hours counts as work time.

Checked
2026-08-10
Missouri Department of Labor and Industrial Relations

Predictive Scheduling

Verified

No general predictive scheduling requirement for private employers was located in MO's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MO official publishers

Expense Reimbursement

Verified

No general expense reimbursement requirement for private employers was located in MO's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MO official publishers

Commissions

Verified

When a covered sales-representative contract is terminated, commissions then due must be paid within 30 days, and commissions becoming due after termination must be paid within 30 days after becoming due.

Checked
2026-08-10
Missouri Revisor of Statutes

Bonuses

Verified

For Missouri income-tax withholding, wages include salaries, vacation allowances, bonuses, and commissions regardless of how measured or paid.

Checked
2026-08-10
Missouri Department of Revenue

Severance

Verified

Missouri employers are not required to provide severance pay; it is discretionary unless established by contract.

Checked
2026-08-10
Missouri Department of Labor and Industrial Relations

Holiday / Premium Pay

Verified

Missouri employers are not required to provide holiday pay; it is discretionary unless established by contract.

Checked
2026-08-10
Missouri Department of Labor and Industrial Relations

Prevailing Wage

Verified

Missouri's Prevailing Wage Law establishes minimum wage rates for workers on public-works construction projects valued at more than $75,000, with rates varying by county and type of work.

Checked
2026-08-10
Missouri Department of Labor and Industrial Relations

Paid Sick Leave

Verified

Employers may continue to offer earned paid sick time, but Missouri no longer requires it beginning August 28, 2025.

Effective
2025-08-28
Checked
2026-08-10
Missouri Department of Labor and Industrial Relations

Paid Family & Medical Leave

Verified

No general paid family medical leave requirement for private employers was located in MO's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MO official publishers

Other Statutory Leaves

Verified

A voter is entitled to be absent from employment for three hours while polls are open, with no deduction from usual salary or wages, if the request is made prior to election day and the voter does not have three successive hours free from work while polls are open.

Effective
1978-01-01
Checked
2026-08-10
Missouri Revisor of Statutes

State Income Tax

Verified

4.7%

For 2026, Missouri withholding is calculated after the applicable annual standard deduction using graduated rates of 0%, 2%, 2.5%, 3%, 3.5%, 4%, 4.5%, and 4.7%, and the per-payroll amount is rounded to the nearest whole dollar.

Effective
2026-01-01
Checked
2026-08-10
Missouri Department of Revenue

State Withholding Forms

Verified

Each employee must file a completed Form MO W-4 to indicate filing status; if the employee does not submit the form, the employer must withhold at a single tax rate.

Checked
2026-08-10
Missouri Department of Revenue

Supplemental Wages

Verified

4.7%

When Missouri tax is withheld from regular wages, separately paid supplemental wages may be withheld at 4.7% or under the aggregate method; supplemental wages paid with regular wages are treated as one regular payroll payment.

Effective
2026-01-01
Checked
2026-08-10
Missouri Department of Revenue

Multi-State Taxation

Verified

A nonresident working partly inside and outside Missouri is subject to withholding on Missouri-service wages when Form MO W-4A is filed, and Missouri has no reciprocity agreement with any other state.

Checked
2026-08-10
Missouri Department of Revenue

Local Taxation

Verified

1%

Kansas City's earnings tax is 1% of earned income; residents are taxed on earned income regardless of work location, and nonresidents are taxed on income earned within Kansas City, Missouri.

Checked
2026-08-10
City of Kansas City, Missouri, Revenue Division

State Unemployment (SUI)

Verified

2.376% · wage base $9,000

Missouri's taxable wage base for 2026 is $9,000, and new employers receive a rate assigned to employers in the same industrial classification.

Effective
2026-01-01
Checked
2026-08-10
Missouri Department of Labor and Industrial Relations, Division of Employment Security

Disability Insurance (SDI/TDI)

Verified

No general disability insurance requirement for private employers was located in MO's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MO official publishers

Workers' Compensation

Verified

Missouri requires workers' compensation coverage for employers with five or more employees and construction-industry employers with one or more employees.

Checked
2026-08-10
Missouri Department of Labor and Industrial Relations, Division of Workers' Compensation

Tax Deposit Frequency

Verified

Missouri assigns annual, quarterly, monthly, or quarter-monthly withholding frequency; an employer that withheld $9,000 or more in each of at least two months during the prior 12 months must remit quarter-monthly.

Effective
2026-01-01
Checked
2026-08-10
Missouri Department of Revenue

State Payroll Returns

Verified

Every employer withholding Missouri income tax must report and remit on Form MO-941 according to its assigned frequency, and active accounts must file each reporting period even when no tax was withheld.

Effective
2026-01-01
Checked
2026-08-10
Missouri Department of Revenue

Year-End Reporting

Verified

Form W-2 must be provided to employees by January 31; employers with 250 or more W-2s submit electronically by the last day of January, while paper filers submit state copies with Form MO W-3 by the last day of February.

Checked
2026-08-10
Missouri Department of Revenue

New Hire Reporting

Verified

Within 20 days of hiring a new employee, the employer must submit a copy of the completed Form MO W-4 for new-hire reporting.

Checked
2026-08-10
Missouri Department of Revenue

Garnishments

Verified

25%

For ordinary garnishment, the maximum is the least of 25% of disposable weekly earnings, the amount exceeding 30 times the federal minimum hourly wage, or 10% when the employee is a Missouri-resident head of family.

Checked
2026-08-10
Missouri Revisor of Statutes

Pay Equity

Verified

An employer may not pay a female employee less than male employees in the same establishment for the same quantity and quality of the same classification of work, except for good-faith differences based on listed factors other than sex.

Effective
1963-08-28
Checked
2026-08-10
Missouri Revisor of Statutes

Pay Transparency

Verified

No general pay transparency requirement for private employers was located in MO's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MO official publishers

Salary History Ban

Verified

No general salary history requirement for private employers was located in MO's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MO official publishers

Wage Theft & Notices

Verified

2%

An employer paying less than the wages required by Missouri minimum-wage law is liable for the wage deficiency plus twice the unpaid wages as liquidated damages, costs, and reasonable attorney fees.

Effective
2018-11-06
Checked
2026-08-10
Missouri Revisor of Statutes

Workplace Posters

Verified

Employers subject to the Missouri Minimum Wage Law must conspicuously post its summary; Chapter 213-covered employers must post the equal-employment notice, and employers of workers under 16 must post the youth-employment list.

Checked
2026-08-10
Missouri Department of Labor and Industrial Relations

Child Labor

Verified

For workers age 14 or 15, work certificates are needed for listed jobs; while school is in session, work is limited to three hours on school days, eight hours on non-school days, six days and 40 hours per week, from 7 a.m. to 7 p.m.

Checked
2026-08-10
Missouri Department of Labor and Industrial Relations

E-Verify

Verified

No general e verify requirement for private employers was located in MO's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MO official publishers

Employer Registration

Verified

Every employer paying wages to an employee working in Missouri must register with the Department of Revenue electronically or with Form 2643; a permanent Missouri registration number is then assigned.

Checked
2026-08-10
Missouri Department of Revenue

Payroll Recordkeeping

Verified

An employer subject to the Missouri Minimum Wage Law must keep each employee's name, address, job description, pay rate, amount paid each pay period, and daily and weekly hours for no less than three years.

Checked
2026-08-10
Missouri Department of Labor and Industrial Relations

Penalties & Interest

Verified

7%

For calendar year 2026, untimely Missouri withholding payments bear 7% annual interest; late filing generally adds 5% per month up to 25%, and failure to pay timely adds 5%.

Effective
2026-01-01
Checked
2026-08-10
Missouri Department of Revenue

Statute of Limitations

Verified

An action to collect a wage deficiency under Missouri's minimum-wage law must be commenced within three years after the cause of action accrues.

Effective
2018-11-06
Checked
2026-08-10
Missouri Revisor of Statutes

Official sources

No agency portal recorded for this jurisdiction yet.

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