This article is about Justworks Payroll. What product am I using?
Paying employees in Missouri
When hiring employees in new states, you will need to register for relevant state tax accounts to facilitate their payment. In Missouri, you must be registered with the Missouri Department of Revenue (income tax withholding), the Missouri Department of Labor and Industrial Relations, Division of Employment Security (unemployment tax), and Local tax agencies (if applicable).
Alternatively, Justworks Payroll can handle the registration process for you. We offer state tax registration services to assist with registering your business in new states. To request registration, please contact us at support@payroll.justworks.com.
Missouri Accounts Registration and Rate Info
Registering for a Withholding Tax Account and Unemployment Tax Account:
When starting a business in Missouri, you'll need to register for both income and unemployment taxes simultaneously. Here's what to expect:
- You’ll receive your account numbers within 1–2 weeks.
- Keep this timeframe in mind when planning your first payroll, as certain account numbers are required in Justworks Payroll to pay Missouri employees.
- The withholding income tax ID number from the Department of Revenue will be eight digits long, and you will also receive a tax deposit schedule.
- The unemployment account number from the Department of Labor and Industrial Relations will be 10 digits long, along with your unemployment tax rate.
Before you register, please note, some businesses may require a charter number or certificate of authority to operate in Missouri. These numbers are issued after registering with the Missouri Secretary of State.
- Most businesses will need to provide the charter or certificate number when registering for taxes.
- If you’re unsure whether your business needs to register with the Secretary of State, you can contact them at (866) 223-6535.
Ready to register? Please follow the instructions below:
- To register for income and unemployment tax, visit the Missouri Online Business Registration website.
- Follow the steps on the site, ensuring you register for both withholding tax and unemployment tax.
- Most businesses are required to pay state unemployment tax once they exceed $1,500 in wages during a quarter or employ someone for part of a day in 20 different weeks.
- Click "Start registration here" to begin and complete the process.
Registering for Local Tax Accounts:
City of Kansas City:
Employees who live or work in Kansas City, MO, must pay a City Earnings tax.
For Businesses Outside Kansas City:
- Justworks Payroll is currently only withholding for employers located within city limits and will not be accommodating employee courtesy withholdings at this time.
For Businesses Within Kansas City Limits:
- Justworks Payroll needs your "Account ID" and "Letter ID" to file and pay Kansas City taxes.
- Account ID:
- You can obtain your Account ID by registering for a Quick Tax account.
- If you need assistance or do not know your Account ID, call (816) 513-1135.
- Your Letter ID is located on electronic letters from Kansas City. To access it online:
- Go to your Kansas City Quick Tax Portal.
- Click your company name.
- Select "More..."
- Under "Letters," choose "View Letters."
- If you need help finding your Letter ID, contact City Hall at (816) 513-3600.
St. Louis City Tax:
If your business is located in St. Louis, you must register with the St. Louis Collector of Revenue to allow Gusto to file and pay your taxes.
For Businesses Outside St. Louis:
- Justworks Payroll is currently only withholding for employers located within city limits and will not be accommodating employee courtesy withholdings at this time. For employees located in St. Louis City, there is a legal obligation to report all city residents to the city. Reach out to the agency at (314) 622-4805 for more details.
How to Register for the St. Louis City Tax:
- Complete Form E-9 and fax it to the St. Louis Collector of Revenue at (314) 622-4847, Attn: "Registration."
- For any questions, call (314) 622-4111.
How to Check St. Louis City Tax Liability (Verify Address):
- Visit the St. Louis zip code directory.
- Download the Zip Code Booklet and check:
- If the zip code is in section one or two, the address is entirely in St. Louis, and you are liable.
- If the zip code is in section three (partially in St. Louis), check the street and number. If it's not listed, you're not liable.
- You can also call the Earnings Tax Department at (314) 622-3291 to verify liability.
Already Registered? Locate This Information
Locate Your Withholding Tax Account Number:
If you've previously processed payroll in Missouri, you can locate your eight-digit withholding Tax ID Number by:
- Checking the Employer's Return of Income Taxes Withheld (Form MO-941) from the Missouri Department of Revenue.
- Contacting the Department of Revenue at (573) 751-3505.
- Note: Tax ID details are confidential and will only be shared with a company officer or someone with Power of Attorney.
You may confirm your tax deposit schedule by:
- Contacting the Missouri Department of Revenue at (573) 751-3505 to verify your filing schedule.
Locate Your Employer Account Number (Missouri Employer Identification Number) and Rate:
If you've previously processed payroll in Missouri, you can find your Unemployment Employer Account Number (EAN) by:
- Checking the Notice of Liability from the Department of Labor and Industrial Relations.
- Reviewing your Quarterly Contribution and Wage Report (Form MODES-4).
- Contacting the agency at (573) 751-3215.
- The account number is typically ten digits, formatted like this: 00-00000-0-00.
You can find your Unemployment Insurance tax rate by:
- Referring to your most recent Notice of Liability from the Department of Labor and Industrial Relations.
- Calling the agency at (573) 751-3215.
Entering State Tax Info in Justworks Payroll
Once you registered with the State and have a valid MO address added to your company’s offices, you can add your account info in Justworks Payroll by navigating to:
- Company > Settings in the left navigation bar
- Under ‘Company tax info’ click into “Missouri” to edit the state tax information
In your Justworks Payroll account, you’ll want to enter your MO Withholding Tax Account/ID Number, Unemployment Account Number/Employer Account Number and Tax Rate, and, if applicable, any local tax account information.
Third-party admin access
As your payroll provider, Justworks Payroll will utilize the provided account information to manage and report your MO tax liabilities. Occasionally, the state may issue notices related to payroll taxes.
Justworks Payroll can examine these notices if granted Third-party admin access to your MO state tax account. During onboarding, we will request that you sign state specific TPA forms, which authorizes us to handle and report your taxes to the state.
Why is this important?
Justworks Payroll calculates tax liabilities as part of payroll processing. If we cannot access your MO state tax accounts, we must return any unremitted tax liabilities to your company bank account, requiring you to remit and file your company’s state taxes manually.
Disclaimer
This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, legal or tax advice. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor.