Missouri payroll taxes
Every tax withheld from a Missouri paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: oui.doleta.gov, taxfoundation.org, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| Missouri SUTA | — | 2.38% (new) | $9,000 |
| Missouri income tax | 0%–4.7% | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
State unemployment insurance
Missouri charges new employers 2.38% on the first $9,000 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0% to 6.75%. The new employer rate for nonprofits is 1.0%. The 2026 wage base fell from 2025.
Surcharges are included in the max rate
Register and file with the Missouri unemployment tax agency.
Income tax withholding
Missouri has a graduated income tax with 8 brackets, from 0% up to 4.7% on taxable income over $9,436 for single filers. Kansas City and St. Louis 1% earnings tax on residents and nonresidents working in the city
Frequently asked questions
- What payroll taxes do employers pay in Missouri?
- Social Security, Medicare, federal unemployment (FUTA) and Missouri unemployment insurance (SUTA).
- What is the Missouri SUTA wage base for 2026?
- $9,000 per employee.
- Does Missouri require state income tax withholding?
- Yes. Employers withhold Missouri income tax based on the employee's state withholding certificate or federal W-4.