When you hire employees, you are responsible for complying with city, county, state and federal requirements. Please contact or visit the websites of the following agencies for more information.
Unemployment Insurance Tax
This tax is required if an employer has workers in employment in up to 20 calendar weeks out of the year or pays at least $1,500 in wages in a calendar quarter.
Worker’s compensation participation is mandatory if you have five or more employees. However, if you are in the construction industry, then you must carry workers’ compensation insurance if you have one or more employees. Forms are available through the insurance company of your choice.
Missouri Division of Workers Compensation
3315 W. Truman Blvd., Room 131
P.O. Box 58
Jefferson City, MO 65102
Social Security or Self Employment Tax Withholding
Must be withheld from employee’s wages or paid by the employee (if self-employed) and remitted to the federal government on a regular basis.
Federal Unemployment Tax
This tax has the same general guidelines as with state unemployment tax for determining if you will be required to make these tax payments.
Tax forms (1-800-829-3676) and other information (1-800-829-1040) on federal taxation requirements can be obtained from the Internal Revenue Service.
Internal Revenue Service
Taxpayer Assistance Center
30 W. Pershing Road
Kansas City, MO 64108
Missouri state unemployment insurance tax finances benefits for workers who become unemployed through no fault of their own. This tax is paid solely by employers. Employers are required to report their workers’ wages and pay tax on the wages in a timely manner. The Missouri Division of Employment Security, a part of the Missouri Department of Labor and Industrial Relations, administers the tax. Any entity (individual, partnership, corporation, etc.) that employs a worker may be liable for Missouri state unemployment tax and required to pay the state unemployment tax. Liability depends on several factors, including the type of entity, the amount of wages paid, the time period covered and the type of work being performed.
Missouri Division of Employment Security
421 E. Dunklin St.
P.O. Box 59
Jefferson City, MO 65105-0059