Missouri
44 of 44 tracked categories have a recorded state source. Last reviewed 2026-08-13.
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
Overtime
Verified1.5%
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
Employee Classification
VerifiedFor 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
Pay Frequency
VerifiedCovered 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
Final Pay
VerifiedWhen 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
Pay Stub / Wage Statement
VerifiedAt 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
Payroll Deductions
VerifiedAn 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
Payment Methods
VerifiedNo 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
Meal & Rest Breaks
VerifiedMissouri has no state laws requiring breaks or lunch periods generally.
- Checked
- 2026-08-10
Working Time
VerifiedThere 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
Predictive Scheduling
VerifiedNo 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
Expense Reimbursement
VerifiedNo 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
Commissions
VerifiedWhen 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
Bonuses
VerifiedFor Missouri income-tax withholding, wages include salaries, vacation allowances, bonuses, and commissions regardless of how measured or paid.
- Checked
- 2026-08-10
Severance
VerifiedMissouri employers are not required to provide severance pay; it is discretionary unless established by contract.
- Checked
- 2026-08-10
Holiday / Premium Pay
VerifiedMissouri employers are not required to provide holiday pay; it is discretionary unless established by contract.
- Checked
- 2026-08-10
Prevailing Wage
VerifiedMissouri'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
Paid Sick Leave
VerifiedEmployers 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
Paid Family & Medical Leave
VerifiedNo 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
Other Statutory Leaves
VerifiedA 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
State Income Tax
Verified4.7%
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
State Withholding Forms
VerifiedEach 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
Supplemental Wages
Verified4.7%
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
Multi-State Taxation
VerifiedA 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
Local Taxation
Verified1%
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
State Unemployment (SUI)
Verified2.376% · 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
Disability Insurance (SDI/TDI)
VerifiedNo 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
Workers' Compensation
VerifiedMissouri requires workers' compensation coverage for employers with five or more employees and construction-industry employers with one or more employees.
- Checked
- 2026-08-10
Tax Deposit Frequency
VerifiedMissouri 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
State Payroll Returns
VerifiedEvery 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
Year-End Reporting
VerifiedForm 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
New Hire Reporting
VerifiedWithin 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
Garnishments
Verified25%
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
Pay Equity
VerifiedAn 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
Pay Transparency
VerifiedNo 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
Salary History Ban
VerifiedNo 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
Wage Theft & Notices
Verified2%
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
Workplace Posters
VerifiedEmployers 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
Child Labor
VerifiedFor 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
E-Verify
VerifiedNo 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
Employer Registration
VerifiedEvery 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
Payroll Recordkeeping
VerifiedAn 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
Penalties & Interest
Verified7%
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
Statute of Limitations
VerifiedAn 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
Official sources
No agency portal recorded for this jurisdiction yet.
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