Statement of deductions
At least once a month, Missouri employers must provide employees a statement of deductions as part of the check or in a separate document.
See details →MISSOURI PAYROLL RESOURCES · MO · REVIEWED 2026-10-03
Missouri Payroll &
Pay Statement Guide
Review Missouri deduction-statement rules, 2026 withholding, unemployment insurance, workers’ compensation, and Kansas City and St. Louis local payroll taxes. Run payroll for a small team and get employee statements from every calculated run.
Deduction statement at least monthlyMissouri requires employees to receive a statement of deductions at least once a month.
City earnings taxes can applyKansas City and St. Louis impose local earnings-tax requirements that can affect payroll.
Reviewed 2026-10-03Checked against current Missouri and city government sources.
AT A GLANCE
What distinguishes Missouri pay-period records
Missouri requires employers to furnish employees a statement of deductions at least once a month, either as part of a check or in a separate document. State income-tax withholding, unemployment insurance, workers’ compensation, and local earnings taxes in Kansas City and St. Louis can add separate calculations to the payroll record.
2026 Missouri withholding
Missouri’s 2026 withholding formula uses graduated rates up to 4.70%. Use the current formula and employee Form MO W-4 information rather than applying the top rate to all wages.
View 2026 withholding formula →Unemployment insurance
Missouri’s unemployment taxable wage base is $9,000 for 2026. The employer’s assigned tax rate depends on the state’s experience-rating system.
View UI tax rates →Workers’ compensation
Missouri generally requires workers’ compensation coverage at five or more employees. Construction employers must generally carry coverage with one or more employees.
View coverage requirements →STATE PAYROLL OVERVIEW
What makes Missouri different from other pay-statement jurisdictions
Missouri’s pay-record requirement is narrower than a detailed every-payday paystub statute: the Department of Labor says employers must furnish employees a statement of deductions at least once a month, either with the check or in a separate document. A well-structured payroll record can show more information, but the page should keep the Missouri legal claim focused on the deduction-statement requirement the state actually publishes.
State withholding uses a graduated 2026 formula with rates from 0% through 4.70%, depending on the payroll amount and frequency. Unemployment taxes use a separate $9,000 taxable wage base in 2026, and workers’ compensation generally applies at five employees—except construction employers, where the threshold is one or more employees.
Missouri also has meaningful local payroll taxes. Kansas City imposes a 1% earnings tax on residents and on nonresidents for income earned within the city. St. Louis imposes a 1% earnings tax and also a 0.5% employer payroll expense tax on covered compensation for employees working in the city. Those city taxes make work location and residency important to payroll setup.
PAYROLL REQUIREMENTS CHECKLIST
The Missouri requirements checklist
Use this checklist to keep Missouri’s monthly deduction-statement rule separate from state withholding, unemployment insurance, workers’ compensation, and local city taxes.
When a statement is required
Furnish employees a statement of deductions at least once a month, either as part of the check or as a separate document.
Information to include
Missouri’s published FAQ specifically identifies a statement of deductions. Keep the underlying payroll record detailed enough to support gross wages, each deduction, tax withholding, and the final payment even when the legal statement requirement itself is narrower.
State income tax withholding
Use Missouri’s current withholding formula and employee withholding certificate. The 2026 table is graduated and reaches 4.70% at the top withholding band; do not apply 4.70% as a universal flat payroll rate.
Other employer obligations
Review unemployment insurance, workers’ compensation, and any Kansas City or St. Louis earnings/payroll taxes separately from the statewide deduction statement.
PAYROLL RECORDS IN PRACTICE
How Missouri treats the statement after payday
At least monthly delivery
Missouri’s Department of Labor states that the statement of deductions must be furnished at least once a month and may be part of the employee’s check or a separate document. If payroll is more frequent than monthly, a business can still provide a statement each pay period as a clearer recordkeeping practice.
Retain the supporting payroll detail
Keep the wage, deduction, withholding, unemployment, local-tax, and payment records needed to explain the employee’s gross-to-net result and support applicable state, local, and federal reporting requirements.
USE THE 2026 MISSOURI FORMULA — NOT THE TOP RATE ALONE
Missouri withholding is graduated by payroll amount and frequency
Missouri’s 2026 withholding percentage formula uses multiple brackets rather than one universal percentage. The table begins at 0%, then steps through 2.00%, 2.50%, 3.00%, 3.50%, 4.00%, 4.50%, and 4.70%, with thresholds that change by payroll frequency.
2026 Missouri Withholding Formula
Use the official 2026 formula for daily, weekly, biweekly, semimonthly, monthly, or annual payroll rather than estimating from the employee’s annual tax rate.
View the 2026 formula →Employee withholding certificate
Missouri employees use Form MO W-4 for withholding information and may designate additional withholding. Use the current form and state instructions with the applicable payroll-frequency table.
View 2026 forms →LOCAL CONSIDERATIONS
Kansas City and St. Louis can add local earnings and payroll taxes
Missouri payroll can change substantially based on city residence and work location. Kansas City and St. Louis both impose local earnings taxes, and St. Louis adds an employer payroll expense tax. Employers should therefore collect accurate location information before finalizing withholding.
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Kansas CityKansas City imposes a 1% earnings tax on residents regardless of where they work and on nonresidents for income earned within Kansas City. Employers generally withhold the tax for covered work performed in the city.Official link
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St. Louis earnings taxSt. Louis imposes a 1% earnings tax on city residents and on nonresidents who work in the city. Employers with covered employees use the city’s withholding process to remit the tax.Official link
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St. Louis payroll expense taxSt. Louis also imposes a 0.5% employer payroll expense tax on gross compensation paid to employees performing work or services within the city. This is an employer tax, separate from the employee’s 1% earnings-tax withholding.Official link
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Springfield and ColumbiaFor employees outside the Kansas City and St. Louis local-tax systems, begin with Missouri’s statewide wage, withholding, UI, and workers’ compensation rules and verify any separate city business obligations independently.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Missouri payroll records
1Confirm city residence and work locationDetermine whether Kansas City or St. Louis earnings-tax rules apply to the employee and whether a St. Louis employer payroll expense tax is triggered.›
2Enter wages and deductionsAdd employer and employee details, pay period, wages, hours where relevant, deductions, Missouri withholding information, and local-tax setup.›
3Review state and local calculationsUse the 2026 Missouri withholding formula, review unemployment treatment, and calculate any applicable Kansas City or St. Louis payroll taxes separately.›
4Generate the deduction statement and recordsProduce the employee payroll record with the deduction detail and the supporting bookkeeping package for the pay period.›
5Retain supporting evidenceKeep records supporting gross wages, deductions, Missouri withholding, UI, local city withholding, employer local taxes, and workers’ compensation obligations.›
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OFFICIAL MISSOURI SOURCES USED FOR THIS PAGE
Official Missouri sources used for this page
This guidance is based on Missouri state and city-government sources. Withholding formulas, UI wage bases, insurance thresholds, and city taxes can change, so recheck the applicable source before acting.
01
Missouri Department of Labor · Statement of Deductions FAQ
Official guidance requiring a deduction statement at least once a month.
02
Missouri Department of Revenue · 2026 Withholding Formula
Official 2026 graduated payroll withholding percentages and payroll-frequency thresholds.
03
Missouri Division of Employment Security · Tax Rates
Official 2026 unemployment taxable wage base and employer-rate guidance.
04
Missouri Division of Workers’ Compensation
Official five-employee general threshold and one-employee construction threshold for workers’ compensation coverage.
05
Kansas City and St. Louis earnings-tax sources
Official city guidance for Kansas City’s 1% earnings tax and St. Louis’s 1% earnings tax plus 0.5% employer payroll expense tax.
Kansas City source →St. Louis source →RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Missouri state, Kansas City, and St. Louis government sources and is periodically reviewed against current agency guidance. We use official wage, tax, unemployment, workers’ compensation, and local earnings-tax resources whenever available.
FREQUENTLY ASKED QUESTIONS
Missouri pay-statement FAQ
Does Missouri require a pay stub?
Missouri requires employers to furnish employees a statement of deductions at least once a month. The statement can be part of the check or provided as a separate document.
What Missouri withholding rate applies in 2026?
Missouri does not use one flat payroll withholding rate. The 2026 percentage formula uses graduated rates from 0% through 4.70%, with thresholds that vary by payroll frequency.
What is Missouri’s unemployment taxable wage base for 2026?
The Missouri Department of Labor lists a $9,000 taxable wage base for 2026. An employer’s actual UI tax rate depends on its assigned experience rate.
When is workers’ compensation required in Missouri?
Missouri generally requires coverage when an employer has five or more employees. Construction employers generally must carry workers’ compensation when they have one or more employees.
Does Kansas City have a local earnings tax?
Yes. Kansas City imposes a 1% earnings tax on city residents and on nonresidents for income earned within the city. Employers generally withhold it for covered employees.
What local payroll taxes apply in St. Louis?
St. Louis imposes a 1% employee earnings tax and a separate 0.5% employer payroll expense tax on covered compensation for work performed in the city.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Missouri Pay Run, review state and local payroll taxes before completion, and keep the applicable Missouri, Kansas City, and St. Louis sources with your workflow.