Missouri Payroll Taxes: 2026 Employer Guide
Quick Facts
Key payroll tax details at a glance.
State Income Tax
Progressive (up to 4.70%)
SUI New Employer Rate
1.0% (nonprofits) / 2.376% (others)
SUI Wage Base
$9,000 per employee
SUI Rate Range
0.0% to 5.4%
Employee SUI Contribution
No
Local Taxes
Yes (Medium complexity)
Overview: Missouri Payroll Landscape
Missouri’s state-level income tax is moderate with a top rate of 4.7%, and the state has been steadily reducing rates with the goal of eventually eliminating the income tax if revenue triggers are met. Missouri’s capital gains income is exempt from state tax, a significant benefit for startup founders. The SUI wage base of $9,000 is low.
The main complication is local earnings taxes in Kansas City and St. Louis (both 1%). If you have employees in either city, you will need to register and withhold the local tax separately. Outside of these two cities, Missouri payroll is straightforward. Missouri uses a unique feature that exempts capital gains from income tax.
This guide breaks down each of Missouri’s employer obligations: registration requirements, 2026 tax rates and wage bases, filing deadlines, and the compliance pitfalls that catch expanding startups off guard. Whether you’re hiring your first Missouri employee or managing a growing remote team, everything you need to stay compliant is here.
Missouri State Income Tax
Withholding rates, brackets, and forms.
Tax Type
Progressive
Top Rate
4.70%
Withholding Form
MO W-4
Missouri Unemployment Insurance (SUI)
Employer rates, wage bases, and contribution details.
New Employer Rate
1.0% (nonprofits) / 2.376% (others)
Wage Base
$9,000 per employee
Rate Range
0.0% to 5.4%
Employee Contribution
—
Missouri SUI (State Unemployment Insurance) is an employer-paid tax that funds unemployment benefits for workers who lose their jobs. It is administered by the Missouri Division of Employment Security. Registration: Employers must register with the Missouri Division of Employment Security as soon as they hire their first Missouri employee. Registration can be completed online.
Missouri Local Taxes
City and county-level tax obligations.
Complexity
Medium
Kansas City and St. Louis impose local earnings taxes of 1% on wages earned within city limits.
Missouri Compliance Checklist
Deadlines, filing requirements, and official resources.
Key Deadlines
Withholding deposits
Due Varies by liability
Quarterly returns (Q1)
Due April 30
Quarterly returns (Q2)
Due July 31
Quarterly returns (Q3)
Due October 31
Quarterly returns (Q4)
Due January 31
Annual reconciliation
Due February 28
W-2 state copies
Due January 31
New hire report
Due Within 20 days of start date
How Warp Handles Missouri Payroll
Warp is the only AI-native HR & Payroll platform built for ambitious companies. Instead of clicking through clunky dashboards or Missouri’s .gov websites for taxes, Warp’s AI agents open your Missouri tax accounts, file every payroll form, and resolve every tax notice automatically.
What Warp handles for Missouri employers:
- Missouri tax account registration and setup
- Automated income tax withholding calculations and deposits
- SUI registration and quarterly filings
- Local tax registration and compliance
- Annual W-2 and reconciliation filing
- Tax notice resolution directly with Missouri agencies, so you never spend hours on hold
Every Warp customer gets a dedicated Account Manager and Benefits Advisor included to guide them through payroll setup, multi-state expansion, and benefits selection. You’ll never visit a government website, negotiate with tax agencies, or pay an accountant $150 per quarterly filing.
If you don’t want to deal with navigating Missouri .gov portals, check out a demo of Warp to see how we can help you stop worrying about compliance and get back to building.
Tax data last verified: March 12, 2026