Congratulations on your decision to become a Missouri new employer! You will need a few things in place before you run your first payroll. For Missouri employer registration help, check out our partner, CorpNet.
Federal and State Tax Accounts
Federal Tax Accounts:
Apply for an EIN View Details
Apply for an Employer Identification number (also known as an EIN or FEIN) if you don’t already have one. The simplest (and preferred way) is to apply for an EIN with the IRS online. There is no cost to apply for an EIN.
To read more about applying for an EIN, read our help article, “Your Step-by-step Guide on How to Apply for EIN”
Enroll in EFTPS View Details
Although it is not required, we recommend that you register for this federal tax paying system. You can easily register online. This account will be helpful for you to make tax payments online, or view whatever tax filings have been made on your behalf by Patriot.
To find out more about the EFTPS, please read our article, “What Is EFTPS?”
State of Missouri Tax Accounts:
Register as a New Employer in Missouri View Details
You can register your business online using the Online Business Registration. This application will be sufficient for both your withholding taxes, also known as State Income Taxes (SIT), and your Unemployment Taxes, also known as State Unemployment Insurance (SUI).
Get Your SUTA Tax Rate View Details
Employers in Missouri will receive a State Unemployment Tax Assessment (SUTA) rate every year.
The Missouri new employer SUTA rate is 2.376% in 2026 for most industries. The exception is as follows:
New employers in the nonprofit sector use 1.00%.
To learn more about SUTA, please read our article, “What Is SUTA Tax?”
Register Your Business for Any Local Income Taxes View Details
Missouri does have some localities with income taxes. You will also need to register with your local government if your business is affiliated in Kansas City or St. Louis.
State-mandated Requirements:
Sign up for Workers’ Comp Insurance View Details
You must have workers’ comp insurance if you have at least 5 employees in Missouri. You can sign up for workers’ comp insurance through a private provider or state-operated fund. Learn more about workers’ comp requirements in Missouri here.
Patriot’s online payroll offers free pay as you go (PAYG) workers’ comp integration with our partner, ERGO NEXT Insurance. You can get a free quote with ERGO NEXT here.
Offer a Qualifying Retirement Plan View Details
The Missouri Workplace Retirement Savings Plan is a voluntary multi-employer retirement plan.
Patriot has partnered with Vestwell to offer affordable retirement plans for small businesses that integrate with our payroll software. Learn more here.
Setting Up Your New Employee:
Fill Out Form I-9 View Details
Fill out the required Form I-9 for worker verification in the USA. To learn more please read, “Form I-9 In a Nutshell”
You must retain each employee’s completed Form I-9 as long as the individual works for you. For more information, please read, “What Should Be in an Employee File?”
Have Employee Fill Out Federal Form W-4 View Details
Employees need to fill out Form W-4, Employee’s Withholding Certificate, for federal income taxes.
For more information, read our help article, “What Is a W-4 Form, and What Is it Used for?”
Have Employee Fill Out State Form MO W-4 View Details
Employees should complete Form MO W-4, Employee’s Withholding Allowance Certificate for state income taxes (SIT).
Report New Hires View Details
Missouri employers need to report new hires within 20 days of hire or rehire on either Form W-4 or an equivalent. Fax forms to 1-877-573-6172 or mail to:
Missouri Department of Revenue
P.O. Box 3340
Jefferson City, MO 65105-3340
For more information, please visit the Missouri Department of Social Services.
Meet Minimum Wage Requirements View Details
Missouri employers must comply with either federal and Missouri minimum wage laws, whichever is higher. Use the Missouri minimum wage law of $15.00 per hour for 2026. Learn more at the Missouri Department of Labor Standards.
By law you are required to post the minimum wage poster for Missouri where employees can read it.
Obtain Labor Law Posters View Details
Get annual posters and all federal, state, county, and city labor law updates with Patriot’s labor law poster store, powered by PosterElite!
Once you have all the necessary information, you will be able to set up your payroll for your business.
You will want to keep all payroll records for at least three years. For more information, please read our help article, “What Employers Should Know About Employee Payroll Records.”
Let us know if you have any questions. We are here to help!
This is not an all-inclusive list for new employers. Please check with your state and federal government for full compliance.
