Missouri Compliance and Regulatory Resources

Over 50% of business owners find regulatory compliance extremely challenging.¹Paychex helps make it simple for Missouri businesses with resources like our enhanced HR library and automated compliance notifications. Explore requirements like workplace retirement programs, workers’ compensation, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*

4.7%
2026 MO Withholding Tables

State Unemployment Taxable Wage Base Limit

$9,000

State Unemployment Rate Range for Employers

0% to 9.24%

State Unemployment New Employer Rate

2.376%

State Hourly Minimum Wage

$15.00

State Minimum Wage for Tipped Employees

$7.50
MO wage and hour information

State Tax ID Registration

State Withholding and State Unemployment Insurance (SUI) Registration

All employers are required to have an active state withholding and state unemployment insurance (SUI) tax account numbers to file electronically with the Missouri (MO) Department of Revenue (DOR) and the Missouri Department of Employment Security (DES).

Paychex must also be authorized as the Third-Party Administrator (TPA) on the account for filing quarterly returns, remitting payments, as well as making any adjustments to returns and payments on your behalf.

Register a New Business

Note: One registration application will complete your registration requirements for the state withholding and SUI tax accounts.

Visit the MYTAX Missouri Business Registration site and review the information.
Select the Start Registration Here button.
- Refer to the Business Tax Registration video for assistance.
Complete the registrations.
Allow up to 15 calendar days to receive the withholding and SUI tax numbers via mail.
- MO Withholding Tax Account Number formats: XXXXXXXX (8 Digits)
- MO SUI Tax Account Number formats:
  - XXXXXX-X-XXXXXXX (14 Digits) or
  - XX-XXXXX-X-XX (10 Digits)
Enter your new account numbers in Paychex Flex to ensure your account is updated and email your registration confirmation document to your Paychex Service Professional.
- Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.
Refer to the Designating Paychex as Your Third-Party Administrator (TPA) section for instructions for assigning Paychex as the TPA for your account to submit quarterly returns and payments on your behalf.

Designating Paychex as Your Third-Party Administrator (TPA)

Complete the following Power of Attorney (POA) forms:
- Missouri DOR Power of Attorney (State Withholding)
- Missouri DES Power of Attorney (State Unemployment Insurance)
Email your registration confirmation document and POA forms to your Paychex Service Professional.

Finding an Existing ID

Online via the MYTAX Missouri account.
Any correspondence from the Missouri Department of Labor (MDOR) and Department of Employment Security (MDES).

Additional Resources

State-Facilitated Retirement Programs

Show-Me MyRetirement Savings Plan

This voluntary Open MEP will be for businesses (for-profits and non-profits) with 50 or fewer employees (phases out in 5 years if employee count exceeds 50) who have not had an employer retirement plan the past two years. The program has not launched as of December 2025.

Visit our retirement hub to learn more.

Workplace Safety

OSHA

Missouri is under federal OSHA jurisdiction that covers most private-sector workers within the state. State and local government workers are not covered under federal OSHA. Additional information is available.

Workers' Compensation

Coverage is mandatory for employers with five (5) or more employees. Corporate officers and LLC members are included in the employee count
Contractor coverage is mandatory with one (1) or more employees