What are the Missouri payroll tax registration requirements?

 If you plan to process payroll in Missouri or hire employees who live or work in the state, you must register as an employer with the Missouri state agency. This registration ensures you can properly withhold, file, and pay Missouri payroll taxes. Below is a detailed guide to Missouri payroll tax requirements.

Missouri  Registration for Income and Unemployment Taxes

• Missouri Department of Revenue: Register and get your Withholding Account Number and your filing schedule to file and pay your SIT taxes.

• Missouri Department of Labor and Industrial Relations: Register and get your Unemployment Tax ID (DWS ID) to file and pay your SUI taxes.

 

Register for the  Missouri Department of Revenue(DOR) and the Missouri Department of Labor and Industrial Relations:

Some businesses may also need a Charter ID or Certificate of Authority to operate in Missouri. These are issued when you register with the Missouri Secretary of State. In many cases, you’ll be required to provide this number when registering for state taxes. 

If you’re unsure whether your company needs to register with the Secretary of State, contact them at (866) 223-6535.

To register for income tax withholding and unemployment insurance tax:

1. Go to the Missouri Online Business Registration website.

2. Click Start Registration and follow the step-by-step instructions.

3. Make sure you select withholding tax and unemployment tax during the process.

Most employers are required to pay state unemployment tax if they:

• Pay $1,500 or more in wages in a calendar quarter, or

• Employ at least one worker on any part of a day in 20 different weeks during a year.

 

• Number Issued: 

After completing the registration, you will receive a Missouri Withholding Account Number and a Missouri Employer Account Number. This number is used to file state withholding forms like Form MO-941, Form MO W-3, Form MO W-2, and Form MO-DES-4.

 

State Withholding Certificate 

Form MO W-4: Employees use this form to claim allowances for Missouri income tax withholding.

• Employers must collect this form and use it to determine the correct amount of SIT to withhold from wages.

Exemptions:

Employees may claim exemption if they:

• Had no Missouri tax liability in the prior year, and

• Expect none in the current year.

 

Missouri Payroll Tax Rates for 2025

Minimum Wage Base for Missouri 

Minimum wage Base is the lowest pay that an employer is legally allowed to give an employee, as set by law.

 

Missouri State Unemployment Insurance (SUI)

SUI taxes are state-level payroll taxes that employers pay to fund unemployment benefits for eligible workers who lose their jobs through no fault of their own. Here are the SUI tax rates for Missouri:

 

Missouri Payroll Tax Payments

To pay your Withholding and unemployment taxes, you must follow the given methods:

 

• Withholding tax payments

 

• Pay via Online:  

- Sign in to the My Tax Missouri portal

 

• Pay via Third-party Services:

- Visit the MO Department of Revenue’s third-payment service.

- Select I would like to Process a Payment.

- Select Withholding Tax Payment from the drop-down menu.

- You can pay by either e-Check, credit, or debit card. All payments

made through this system will be charged a service fee.

 

• Unemployment tax payments

- Pay via Online: 

- Sign in to the UInteract portal and complete the steps to make UI tax payments online.

 

Missouri Payroll Tax Filings

Here are the tax forms to be filed with the Missouri Department of Revenue and the Department of Labor and Industrial Relations.

 

Missouri Department of Revenue(DOR)

• Form MO-941, Employer’s Return of Income Taxes Withheld: This form is used to report the monthly and quarterly withholding details, depending on their deposit schedule.

How to file?

• File by Online: File through the Business Tax section of the Missouri Department of Revenue website. Note that convenience fees may apply for credit card payments.

• File by mail: Download Form MO-941, complete it, and mail it along with any payment due to the address listed on the form.

 

Deadline

• Form MO-941 must be filed quarterly, by the last day of the month following the end of each quarter.

 

Amendments

To correct errors on a previously filed Form MO-941, submit an amended return by completing a new Form MO-941 and checking the “Amended Return” box.

• Download Form MO-941 and complete the required fields and make sure to check the amended box.

• Correct the errors and attach a copy of Form W-2C(s) and MO W-3C.

• Complete and submit the return via mail, fax, or email using the information listed on the form.

 

• Form MO W-3, Transmittal of Tax Statements

• Missouri employers use Form MO W-3 to reconcile and transmit state copies of employees’ Wage and Tax Statements (Form MO W-2) to the Missouri Department of Revenue. It ensures that the total state income tax withheld reported on all W-2s matches the amounts previously reported on Forms MO-941.

 

How to file?

• File by Online: File electronically through the Missouri Department of Revenue’s Online Portal. Employers submitting 250 or more W-2s must file electronically.

• File by mail: Submit the completed Form MO W-3 along with the state copies of Forms W-2 to the address listed on the form instructions.

 

Deadline: Form MO W-3 and accompanying W-2s must be filed by January 31 of the following year.

 

Form MO W-2, Wage and Tax Statement

Missouri employers use Form MO W-2 to report each employee’s annual wages and the amount of Missouri state income tax withheld. Employers must furnish copies to employees and submit them to the Missouri Department of Revenue along with Form MO W-3.

 

How to file?

• File via Online: Required if you file 250 or more W-2s. Submit through the Missouri Department of Revenue online system.

• File via Mail: Mail the state copies of W-2s with Form MO W-3 to the address provided on the form instructions.

 

Amendments
If you have made errors on previously filed Form MO W-3, the Missouri Department of Revenue allows you to correct the errors on the form.

• Sign in to the Department of Revenue

• Obtain a copy of Form W-2(C) that was filed with the IRS.

• Download Form MO W-3 and Form MO-941 and complete the required fields for your amended returns. 

• Check, amend, and correct the errors, then submit the corrected document via mail, fax, or email. 

 

Missouri Department of Labor and Industrial Relations

• Form MODES-4, Quarterly Contribution and Wage Report: Form MODES-4 is used by Missouri employers to report quarterly employee wages and to calculate and pay state unemployment insurance (SUI) contributions to the Missouri Division of Employment Security.

 

How to file?

• File by Online: Visit the  State of Missouri Department of Labor and Industrial Relations website to file and pay your quarterly unemployment taxes.

• File by mail: Complete and download Quarterly Contribution and Wage Report (MODES-4), including the check for payments due, and mail to the respective tax agencies.

 

Deadline: UI tax reports and payments are due by the last day of the month following the end of the calendar quarter.

• Q1 (Jan–Mar): April 30

• Q2 (Apr–Jun): July 31

• Q3 (Jul–Sep): October 31

• Q4 (Oct–Dec): January 31 

 

Amendments:

If you have made any errors on previously reported Form MODES-4, Quarterly Contribution and Wage Report, the Missouri Department of Labor allows you to correct the errors by submitting an amended return.

• Sign in to UInteract to file electronically, or download Form MODES to file.

• Obtain a copy of Form MODES-4 that was originally filed. 

• Submit your completed return online or mail it to the address listed on the form.

 

New Hire Report 

All employers must report new hires and rehires within 20 days of the employee’s start date.

Required Information

Employer Information:

• Name

• Address

• Federal EIN

Employee Information:

• Full name

• Address

• Social Security Number (SSN)

• Date of hire

• Date of birth (optional but recommended)

How to File

1. Online (Preferred): Submit via the Missouri New Hire Reporting Center.

2. Mail or Fax: Download and complete the Missouri New Hire Reporting Form and send it by mail or fax to the address mentioned on the form.