Missouri Pay Stub Requirements: Guidelines for Employers
Before providing pay stubs to employees and contractors in Missouri, it's crucial to understand the pertinent laws and regulations regarding pay stubs.
This guide aims to elucidate the legal framework applicable to employers in Missouri concerning payroll management and the provision of pay stubs.
Pay stub regulations in Missouri
1. Are pay stubs required by law in Missouri?
Employers in Missouri must provide their employees with pay stubs every payday.
2. How often do you need a pay stub in Missouri?
You will need to pay your employees at least on a semimonthly basis, and no later than 16 days after the close of each pay period. As pay stubs are mandatory in Missouri, you will need to provide pay stubs every time you pay your employees.
3. What information can be included on a pay stub in Missouri?
The following information can be included in employee pay stubs:
- Employee information such as name, last 4 digits of social security number, and address
- Employer information such as name, employer identification number (EIN), and address
- The number of regular and overtime hours worked;
- Rate of pay;
- Gross wages;
- Deductions for taxes;
- Other deductions authorized by employees;
- Beginning and ending dates of the pay period.
4. Does Missouri have a state income tax?
Yes, state income taxes are applicable to employees in the state of Missouri.
5. Are there any other taxes applicable to Missouri?
Kansas City earnings taxes of 1% and St. Louis earnings taxes of 1% are withheld from employees. St. Louis payroll expense taxes of 0.5% are paid by employers.
Information needed to generate pay stubs
To provide employees with accurate pay stubs, the information below is required.
- Employee's exemption status from state withholding
- Filing status, total allowances, and additional state withholding amount.
Missouri wage and hour laws
Employers in Missouri must adhere to wage and hour regulations, guaranteeing that non-exempt employees are paid at least minimum wage, receive proper compensation for overtime work, have access to sufficient meal and rest breaks, and accrue appropriate paid time-off benefits.
These regulations cover a wide range of employment law matters in Missouri.
Missouri Minimum wage
In Missouri, it's a legal requirement for businesses to ensure that their employees receive at least the minimum hourly wage stipulated by statutory regulations. As of 2024, the Basic Minimum Rate per hour stands at $12.30.
Certain exemptions apply, including those for federally covered employment and employees of retail or service businesses with gross annual sales or business transactions totaling less than $500,000.
For employees in seasonal amusement or recreation businesses, premium pay becomes mandatory after working 52 hours. Moreover, the minimum hourly wage undergoes annual adjustments determined by a predetermined formula.
Overtime pay
When employees work more than 40 hours in a week, their employers are required to pay them one and a half times their usual pay for those extra hours. This overtime pay kicks in after they've worked beyond the 40-hour mark in a week, not after working more than 8 hours in a single day.
Meal break and Rest break
Under Missouri law, employers are not mandated to provide employees with meal breaks or rest breaks.
Paid time off and leave
In Missouri, employers are required to provide employees with various types of leave benefits, encompassing both mandatory ones and discretionary options.
| Required Leave | Non-Required leave | |
|---|---|---|
| paid | Unpaid | Paid or Unpaid |
| Voting leave - 3 hours of paid time off | Employers might need to offer employees unpaid leave in compliance with the federal Family and Medical Leave Act. | Vacation leave |
| Jury Duty leave | Bereavement leave | |
| Military leave | Holiday leave | |
| Sick leave | ||
Missouri State payroll taxes 2024
In Missouri, payroll taxes are categorized as follows:
- Missouri Personal Income Tax(PIT)
- Missouri State Unemployment Insurance (UI)
Missouri Personal Income Tax(PIT)
In Missouri, the state personal income tax rates vary depending on an individual's filing status and income level. Filing statuses include Single, Married Filing Separately, Married Filing Jointly, and Head of Household.
When calculating Missouri's taxable income for Taxable Year 2024, the corresponding tax amount is determined by applying the appropriate tax rates to the income within specific income brackets.
| If the Missouri taxable income | The tax is |
|---|---|
| $0 to $1,207 | $0 |
| Over $1,207 but not over $2,414 | 2.00% of the excess over $1,207 |
| Over $2,414 but not over $3,621 | $24 plus 2.50% of the excess over $2,414 |
| Over $3,621 but not over $4,828 | $54 plus 3.00% of the excess over $3,621 |
| Over $4,828 but not over $6,035 | $90 plus 3.50% of the excess over $4,828 |
| Over $6,035 but not over $7,242 | $132 plus 4.00% of the excess over $6,035 |
| Over $7,242 but not over $8,449 | $180 plus 4.50% of the excess over $7,242 |
| Over $8,449 | $234 plus 4.95% of the excess over $8,449 |
Missouri State Unemployment Insurance (UI)
Missouri implemented the State Unemployment Tax Act (SUTA) to assist individuals encountering unemployment by offering unemployment benefits. This law facilitates the state in gathering the necessary funds to administer unemployment insurance benefits to eligible individuals during periods of joblessness.
- In 2024, State Unemployment Tax Act (SUTA) rates in Missouri vary from 0% to 6.75%.
- For the year 2024, in Missouri, the taxable wage base for State Unemployment Tax Act (SUTA) is $10,000.
Missouri payroll tax filing
- Report of New hire Employees
- Report of Independent Contractors
- Missouri Personal income tax filing (Form MO-1040A,Form MO-1040)
- The Missouri quarterly contribution and wage report(Form MODES-4-AI)
Report of New hire Employees
Employers must report newly hired employees within 20 calendar days from the hire date, including those who are required to fill out a W-4 form. This reporting obligation is mandated by both federal law, specifically the Personal Responsibility and Work Opportunity Reconciliation Act, and the Revised Statutes of Missouri.
The Family Support Division, Child Support Enforcement receives new hire information from employers, enters it into a statewide registry, and then transmits it to the National Directory of New Hires.
Report of Independent Contractors
Missouri state employers are not required to report newly hired independent contractors.
How to report employees new hire in Missouri?
There are multiple options available for submitting new hire information in Missouri, providing flexibility in the reporting process.
| Online | Fax | |
|---|---|---|
| Employees New Hire Report | Address Information: P.O. Box 3340 Jefferson City, MO 65105 Public Phone: 888-663-6751 | Fax 1: 877-573-6172 |
Missouri Personal income tax filing (Form MO-1040A,Form MO-1040)
The due date for filing the 2023 Missouri Individual Income Tax Return is April 15, 2024. An extension is available for those needing more time, with the deadline set for October 15, 2024. Fiscal year filers must submit their returns no later than the 15th day of the fourth month following the end of their taxable year.
Forms available for filing income tax returns include:
The Missouri quarterly contribution and wage report(Form MODES-4-AI)
Employers must regularly report their employees' wages to the Division of Employment Security (DES) wage record files every quarter. This data is crucial for determining monetary benefits in case of an unemployment claim. For employers with 50 or more employees, electronic filing is mandatory, Options for electronic filing include magnetic media or using the UInteract platform.
For paper reporting, employers can utilize Form MODES-4-AI.
To be considered timely, the report and contributions must be filed by the last day of the month following the end of each calendar quarter. A penalty for late filing is enforced if the report is not submitted by the last day of the month following the date.
| Reporting Period | Due Date |
|---|---|
| Quarter 1 | April 30 |
| Quarter 2 | July 31 |
| Quarter 3 | October 31 |
| Quarter 4 | January 31 |
Have all the information handy?
With SecurePayStubs, you can calculate accurate federal and Missouri state taxes for your employees and generate pay stubs securely.
Processing payroll manually is complex
As a business owner who runs payroll manually, you will need to keep up with ever-changing payroll laws. You already have a lot on your plate and you might not want to get into the complex process of pay stub generation.
Utilize SecurePayStubs, our efficient paystub generator ,to swiftly create pay stubs for employees and contractors of small businesses in Missouri Within just two minutes, you can produce accurate pay stubs inclusive of federal and Missouri state taxes. Enter the basic employee and employer information, select a pay stub template for free, and let SecurePayStubs calculate the applicable payroll taxes accurately.
Spend less time generating pay stubs and more on your business growth.
This article has been updated from its original publication date of April 8, 2024.