Payroll Missouri, Unique Aspects of Missouri Payroll Law and Practice

Missouri State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue

Department of Taxation and collection

Withholding Tax Section

P.O. Box 3375

Jefferson City, MO 65105-3375

(573) 751-5752

Missouri requires that you use Missouri form "MO-W4, Employee's Withholding Certificate supplement" instead of a Federal W-4 Form for Missouri State Income Tax Withholding.

Not all states allow salary reductions made ​​under section 125 cafeteria plans or 401 (k) will be treated in the same manner as the IRS code allows. In Missouri cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401 (k) plan delays are not taxable for income tax,. Taxable for unemployment purposes

In Missouri supplemental wages are taxed at a rate of 6% ​​flat.

must submit a Missouri State W-2s by magnetic media if you have at least 250 employees and requires that you file your federal W-2s by magnetic media.

Missouri State Unemployment Insurance Agency is:

Department of Employment Security

unemployment department

421 E. Dunklin St., P.O. Box 59

Jefferson City, MO 65104-0059

(573) 751-3215

[http://www.dolir.mo.gov/ls/wagehour/]

Missouri taxable wage base for unemployment purposes is wages up to $ 8000.00.

Missouri requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in Missouri for a minimum period of three years. This information generally includes: name, social security number, dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates, date and circumstances of termination

.

Missouri State Agency charged with enforcing the state wage and hour laws is:

Ministry of Labor and Industrial Relations

division of labor standards

P.O. Box 449

3315 West Truman Blvd.

Jefferson City, MO 65102-0449

(573) 751-3403

[http://www.dolir.mo.gov/ls/wagehour/]

minimum wage in Missouri is $ 5.15 per hour.

general provision in Missouri concerning paying overtime in a non-FLSA covered employer is one and a half times regular rate after 40-hour week.

Missouri State new hire reporting requirements are that every employer must report every new hire and rehire.Poslodavac must report the federally required elements of:

• Employee name
  
• employee address
  
• employee's social security number
  
• the employer's name
  
• employers address
  
• Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring. Information can be sent as a W4 or equivalent by mail, fax or electronically. There is a $ 25 penalty for late report and $ 350 for conspiracy in Missouri.

Missouri new hire reporting agency can be reached at 800-585-9234 or 800-859-7999 or on the web at

Missouri does not allow compulsory direct deposit but the employee's choice of financial institution must meet federal Regulation E range of financial institutions.

Missouri requires the following information on an employee's pay stub:

• gross and net earnings
  
• straight time and overtime pay
  
• h
  
• itemized deductions

Total deductions

Missouri requires that employee be paid no less often than semimonthly, every 15 days for manufacturers,. Monthly for FLSA-exempt

Missouri requires that the lag time between the end of the pay period and payment of wages to the employee not exceed sixteen days after pay period;. Five days for manufacturers

Missouri payroll law requires that involuntarily terminated employees must be paid their final pay on the day of discharge or within 7 days if the employee requests through the mail.

There is no provision in Missouri law concerning paying deceased employees.

escheat laws in Missouri require that unclaimed wages be paid over to the state after five years.

The employer is further required in Missouri keep a record of the wages abandoned and turned over to the state for a period of 5 years.

Missouri payroll law mandates no more than 50% of the minimum wage may be used as a tip credit.

In the Missouri payroll law there is no provision covering required rest or meal periods.

There is no provision in Missouri law on record retention of wage and hour records therefore it is probably wise to follow FLSA guidelines.

Missouri statute requires that wage and hour records be kept for a minimum period of three years. These records will normally consist of at least the information prescribed by FLSA.

Missouri for enforcing Child Support Orders and laws is:

Department of Child Support enforcement

Department of Social Services

P.O. Box 2320

227 Metro Dr.

Jefferson City, MO 65102-2320

(573) 751-4301

Missouri has the following provisions for child support deductions:

• When to start Withholding? 2 weeks after submission.
• When to send Payment? Within 7 days of Payday.
• When to send Termination Notice? "Immediately,"
  
• Maximum Administrative Fee? $ 6 a month.


• withholding limits? Federal Rules under the CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.