Missouri payroll taxes

Missouri state income tax: Graduated rates; employers withhold using your MO W-4 and the latest Missouri Department of Revenue tables.
Local income tax (select cities): Kansas City and St. Louis levy an earnings tax on wages (see table below).
FICA (federal): Social Security and Medicare—see details below.
Federal income tax (FIT): Withheld using IRS rules and your federal Form W-4 elections.
State Unemployment Insurance (SUI): Employer-paid only; employees do not pay Missouri UI from wages.
Pre-tax deductions: Traditional 401(k), HSA/FSA, and Section 125 premiums may reduce taxable wages (FIT/state and sometimes FICA).
Post-tax deductions: Roth 401(k), garnishments, union dues, and other after-tax items reduce net pay after taxes.

How Your Missouri Paycheck Works

Start with gross pay (salary for the period or hourly rate × hours; include overtime where due).
Subtract pre-tax items (401(k), HSA/FSA, cafeteria plans) to determine taxable wages.
Apply FICA (Social Security to the federal wage base; Medicare on all wages; Additional Medicare for high earners).
Calculate federal withholding using IRS methods and your W-4 elections.
Calculate Missouri state withholding using MO W-4 and current state tables.
If applicable, withhold local earnings tax (Kansas City or St. Louis) based on work/residency rules.
Employer separately pays Missouri SUI—this does not reduce your net pay.
Subtract post-tax deductions to reach net pay.

Missouri unemployment insurance (SUI) — 10-year snapshot

Employees do not pay Missouri UI. Employers contribute on a taxable wage base at new-employer and experience-rated percentages; confirm your annual rate notice.

Year	Employee UI Rate	Employee Pays?	Employer Taxable Wage Base (approx.)	New Employer Rate (typ.)	Experienced Employer Rate Range (approx.)
2016	0%	No	$8,000	~2.7%	~0.0%–9.0%
2017	0%	No	$8,000	~2.7%	~0.0%–9.0%
2018	0%	No	$8,000	~2.7%	~0.0%–9.0%
2019	0%	No	$8,000	~2.7%	~0.0%–9.0%
2020	0%	No	$8,000	~2.7%	~0.0%–9.5%
2021	0%	No	$8,000	~2.7%	~0.0%–9.5%
2022	0%	No	$8,000	~2.7%	~0.0%–9.5%
2023	0%	No	$8,000	~2.7%	~0.0%–9.6%
2024	0%	No	$8,000	~2.7%	~0.0%–9.8%
2025	0%	No	$8,000	~2.7%	~0.0%–10.0%

Missouri salary threshold

Missouri follows federal FLSA white-collar rules. Exempt status requires meeting the current federal salary threshold and applicable duties tests. If either test is not met, overtime is generally due after 40 hours in a workweek.

Median Household Income — Missouri (10 years, current dollars)

Illustrative nominal values showing trend; consult the latest American Community Survey for official statistics.

Year	Median Household Income
2015	$51,700
2016	$53,200
2017	$55,000
2018	$57,100
2019	$59,200
2020	$58,900
2021	$62,300
2022	$66,100
2023	$69,000
2024	$70,800

Missouri Federal Insurance Contributions Act (FICA)

Social Security: 6.2% employee + 6.2% employer, up to the annual federal wage base.
Medicare: 1.45% employee + 1.45% employer on all wages.
Additional Medicare: 0.9% employee-only on wages above $200,000 (employer remains 1.45%).

Number of cities that have local income taxes

Missouri has two major municipalities with wage-based local income taxes: Kansas City and St. Louis. Their earnings taxes are withheld by employers from applicable wages based on work and residency rules. These local taxes appear as separate lines on pay stubs and are in addition to Missouri state income tax and FICA withholdings.

Local income/earnings tax table (employee wage tax)

City	Earnings Tax Rate	Applies To	Notes
Kansas City	~1.0%	Residents and nonresidents on KC-sourced wages	Employer withholds; verify nexus and telework rules
St. Louis	~1.0%	Residents and nonresidents on STL-sourced wages	Employer withholds; refund rules may apply for out-of-city workdays

Missouri Wage and Hour Laws: Overtime, Pay Frequency

Overtime: Most non-exempt employees earn 1.5× after 40 hours/week (FLSA standard; no statewide daily OT rule).
Minimum wage: Missouri sets a statewide minimum; some localities may set higher internal pay policies, but state law governs.
Pay frequency: Employers must set regular, established paydays (weekly/biweekly/semimonthly common) and pay on time; final-pay rules apply at separation.
Meals/rests: Follow federal/state rules; minors and certain industries have additional protections.

Additional Missouri forms

MO W-4 — Missouri Employee’s Withholding Certificate.
Missouri withholding returns — Employer deposit schedule (monthly/quarterly) and annual reconciliation with W-2 filing.
UI Employer Registration & Rate Notice — Missouri DOLIR account setup and annual SUI rate assignment.
Kansas City & St. Louis local — City earnings tax registration/withholding where applicable.
New Hire Reporting — Report hires/rehires within required timeframe.
Required posters — Wage/hour, unemployment, safety, and federal postings.

FAQs — Missouri Salary Paycheck Calculator

How do I use a Missouri Salary Paycheck Calculator to estimate net pay?

Enter gross pay and pay frequency, your federal W-4 and MO W-4 elections, pre-tax items (401(k), HSA/FSA), and post-tax deductions. The calculator applies FICA, federal withholding, Missouri state withholding, and—if applicable—Kansas City or St. Louis earnings tax to produce per-paycheck and annual estimates.

Why is there a local earnings tax on my pay stub?

If you live in or work within Kansas City or St. Louis, your employer must withhold the city earnings tax (about 1%). Nonresidents generally pay on wages earned in the city; residents pay on all wages.

Do Missouri employees pay unemployment tax from wages?

No. Missouri Unemployment Insurance is funded by employer contributions. Employees do not have a state UI deduction line on their pay stubs.

Which form adjusts my Missouri state withholding?

Use MO W-4 to set or change Missouri withholding elections (filing status, dependents, extra amounts). Update it after life events, address moves, or when you hold multiple jobs.

What salary makes me exempt from overtime in Missouri?

Missouri follows federal FLSA white-collar rules. Exemption requires meeting the current federal salary threshold and duties tests; if not, overtime is owed after 40 hours in a week.

How are bonuses and commissions taxed on a Missouri paycheck?

They’re subject to federal supplemental wage methods, FICA, Missouri state withholding, and any applicable city earnings tax. Enter them as supplemental pay to apply correct withholding methods.

How should I handle telework days outside Kansas City or St. Louis?

City earnings tax often applies to wages for days worked within the city. Some cities allow refunds for out-of-city workdays—track days carefully and consult city guidance when filing.

Do I choose resident or nonresident rates for city tax automatically?

Residency is based on your home address; work location determines nonresident liability. Provide accurate residence and work addresses so payroll applies the correct city withholding.

Can I add a flat extra amount of Missouri withholding?

Yes. Request an additional dollar amount on MO W-4. Add the same extra amount in the calculator to preview how it affects take-home and your year-end balance.

Are HSA/FSA and 401(k) contributions pre-tax for Missouri?

Generally yes for state and federal income tax (and sometimes FICA, depending on benefit). Enter them as pre-tax to reduce taxable wages and increase take-home pay.

Does Missouri have city payroll taxes beyond Kansas City and St. Louis?

No other Missouri municipalities levy a wage-based earnings tax like Kansas City or St. Louis. Verify annually in case local ordinances change.

How does the calculator treat overtime and shift differentials?

Enter overtime hours and premium rates; the calculator adds them to gross pay, then recalculates FICA, federal, state, and (if applicable) city withholding.

What if I have multiple jobs in Missouri?

Use the multiple-jobs steps on your federal W-4 and reflect combined income in the estimate. Higher combined wages may increase marginal rates or trigger Additional Medicare tax.

Are tips taxable for Missouri?

Yes. Reported tips are subject to FIT, FICA, Missouri state withholding, and—if earned in KC/STL—city earnings tax. Include tips to avoid under-withholding.

How do I model year-to-date (YTD) earnings and caps?

Enter YTD wages and withholdings so the calculator can stop Social Security after the annual cap and continue Medicare, improving accuracy for the rest of the year.

Does the calculator handle imputed income (e.g., group-term life over $50k)?

Yes—add imputed income to taxable wages without cash received. The calculator withholds taxes on that value while leaving cash net unchanged for that portion.

How are PTO cash-outs taxed?

PTO cash-outs are taxable wages subject to FIT, FICA, Missouri withholding, and possibly city earnings tax. If paid separately, employers may use supplemental methods—model as supplemental wages.

Why did my net change mid-year?

Crossing the Social Security wage base, changing benefits, receiving bonuses, moving in/out of KC/STL, or updating W-4/MO W-4 can shift withholdings and net pay.

Do student employees ever avoid FICA?

Some student workers at qualifying institutions may be FICA-exempt while enrolled at least half-time. If exempt, remove FICA in that job’s calculation for accurate net pay.

How are relocation reimbursements treated?

Most employer-paid moving reimbursements are taxable unless a specific exclusion applies. Include taxable amounts in wages for proper FIT, FICA, state, and city withholding.

Can I simulate switching from traditional 401(k) to Roth?

Yes. Run a traditional (pre-tax) scenario and a Roth (post-tax) scenario to compare immediate take-home versus long-term tax considerations.

How do charitable payroll deductions affect taxes?

They are typically post-tax payroll deductions and do not reduce taxable wages for withholding. Itemized deductions are reconciled on your tax return, not in payroll.

What pay frequency should I choose?

Use your employer’s actual schedule (weekly, biweekly, semimonthly, monthly). The calculator prorates wages and withholding per period and annualizes statutory limits.

How do I reflect a mid-year raise or promotion?

Run two scenarios—old rate for already-paid periods and new rate for remaining periods—then combine to project full-year taxes and take-home.

Are commuter/transit and parking benefits pre-tax for Missouri?

Qualified commuter benefits reduce federal and Missouri taxable wages (up to federal limits). Enter them as pre-tax to lower FIT/state withholding accordingly.

Does Additional Medicare tax apply in Missouri?

Yes, federally: an extra 0.9% employee-only on wages above $200,000. The calculator adds it when your wages cross the threshold.

How do I correct city withholding if I moved mid-year?

Update your address with HR and provide city forms if needed. Payroll should adjust KC/STL withholding going forward; your city return may reconcile partial-year residency and workdays.

Can I claim exempt from Missouri withholding?

Only if you meet Missouri’s criteria (e.g., no Missouri tax liability last year and none expected this year). Otherwise, use regular MO W-4 elections or request specific extra withholding.

How are severance payments handled?

Severance is taxable and generally subject to FIT, FICA, Missouri withholding, and potentially city tax. If paid separately, employers may use supplemental withholding—model as supplemental wages.

Does Missouri have state disability insurance (SDI) payroll deductions?

No. Missouri does not have an SDI deduction; your paycheck will not show a state disability line item.

What if part of my work is performed outside KC/STL?

Track days worked outside city limits. You may be eligible for reduced city earnings tax or refunds based on non-city workdays, subject to local documentation rules.

How do garnishments affect my paycheck?

Enter court-ordered amounts as post-tax deductions. The calculator subtracts them after taxes. Legal limits and employer processing rules apply.

Are non-cash awards taxable?

Generally yes (imputed at fair market value). Add to taxable wages so the calculator withholds FIT, FICA, state, and—if applicable—city taxes on the value.

Can the calculator show when I hit Social Security’s cap?

Yes—enter YTD wages. Once you exceed the annual cap, Social Security stops while Medicare continues, increasing net pay for remaining checks.

Missouri Salary Paycheck Calculator