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Employer checklist · Missouri · 2027

Missouri employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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Sources checked:

Quick answer. Missouri: $8,500 SUTA wage base; 2.376% new employer rate; new hires reported in 20 days; no adult meal break rule; same-day final pay if fired. 14 of 18 checklist items are confirmed on official pages; 4 are marked not confirmed, with the page to check.

Missouri 2027 employer checklist

1. Register for unemployment tax and withholdingBefore the first payroll.

2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

4. Paid sick leaveAccrual, limits and notice.

5. Meal and rest breaksAdults and workers under 18.

6. Workers' compensationCoverage, posters and proof.

  • ConfirmedWorkers' compensation insurance

    Employers with five or more employees; corporate officers count toward the total.

    Missouri Employers are required to carry workers' compensation insurance if they have five or more employees.
    • Owners and officers: Sole proprietors and partners aren't covered unless they elect it. LLC members are presumed covered unless they opt out with their insurer.
    • Poster: The department's mandatory poster list includes the Workers' Compensation Law poster (WC-106), citing RSMo 287.127.
    • Check a policy: The division's 'Are You Covered?' page lets you check coverage, for example for subcontractors.
    • An employer below the threshold that carries no coverage can be sued by an injured employee, the division notes.

    Source: Workers' Compensation Insurance | Missouri Department of Labor and Industrial Relations, checked November 2026 · More: Missouri workers' comp

  • ConfirmedIf there's no coverage

    Knowingly failing to insure is a class A misdemeanor (a later violation a class E felony), with a penalty of up to three times the annual premium or $50,000, whichever is greater.

    Source: Workers' Compensation Insurance | Missouri Department of Labor and Industrial Relations, checked November 2026 · More: Missouri workers' comp

7. Final payWhen someone leaves.

8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

  • ConfirmedState copies of W-2s and 1099s

    File with Missouri when you must send the same Form 1099 to the IRS and the payments came from a Missouri source of $1,200 or more. Exempt: wages already subject to Missouri withholding, and income already reported on an S corporation or partnership information report.

    • W-2s: January 31, electronically, for employers with 250 or more employees; the page lists March 2, 2026 for tax year 2025 for employers with fewer than 250
    • 1099s: Last day of February (next business day if it falls on a weekend or federal holiday)
    • Annual reconciliation: Form MO W-3 (part of the electronic W-2 file), due With the W-2 file.
    • Electronic filing: Missouri does not require 1099s to be filed electronically, regardless of how many; electronic filing is encouraged.

    Source: Missouri DOR: 2025 Missouri Employer Reporting of 1099 Instructions & Specifications Handbook (issued 11/25/2025), checked November 2026 · More: Missouri 1099 filing requirements

Key dates for 2027

Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.

DateWhatSource
Sunday, January 31, 2027
Unemployment tax report and payment for the fourth quarter of 2026
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Monday, February 1, 2027
Electronic W-2 file with Form MO W-3 (250 or more employees)
Monday, February 1, 2027
Form W-2 Copy A (with W-3) to SSA, and employee copies (federal)
Monday, February 1, 2027
Form 1099-MISC copies to payees (federal)
Monday, February 1, 2027
Form 1099-NEC to the IRS and to each payee (federal)
Monday, March 1, 2027
1099s for Missouri-source payments of $1,200 or more
Monday, March 1, 2027
W-2s, employers with fewer than 250 employees (date the page gives for tax year 2025: March 2)
Monday, March 1, 2027
Form 1099-MISC to the IRS on paper (federal)
Wednesday, March 31, 2027
Form 1099-MISC to the IRS electronically (federal)
Friday, April 30, 2027
Unemployment tax report and payment for the first quarter of 2027
Saturday, July 31, 2027
Unemployment tax report and payment for the second quarter of 2027
Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, October 31, 2027
Unemployment tax report and payment for the third quarter of 2027
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).

Still to confirm

Missouri kit

Missouri Employer Compliance Kit 2027

This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.

Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59

General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.

Common questions

What is the Missouri unemployment tax wage base for 2027?

$8,500 per employee in 2027 ($9,000 in 2026). Missouri DOLIR's Taxable Wage Limitations table lists $8,500 for 2027.

How soon must a Missouri employer report a new hire?

Within 20 calendar days of the hire date.

What is the Missouri minimum wage in 2027?

Not confirmed in our data files. Check Missouri Department of Labor: What is the minimum wage rate in Missouri? (https://labor.mo.gov/faqs/knowledge-base/what-minimum-wage-rate-missouri).

Does Missouri require paid sick leave?

Earned paid sick time (former RSMo 290.600 to 290.642), repealed by HB 567. The state's paid sick leave law was repealed.

When is a final paycheck due in Missouri?

If the employer ends the job: On the day of discharge. If the employee quits: Missouri law has no requirement for when wages are due after a quit. If they aren't paid by the next regular pay period, they can be collected by legal action.

Does Missouri require state W-2 or 1099 filing?

File with Missouri when you must send the same Form 1099 to the IRS and the payments came from a Missouri source of $1,200 or more. Exempt: wages already subject to Missouri withholding, and income already reported on an S corporation or partnership information report. W-2s: January 31, electronically, for employers with 250 or more employees; the page lists March 2, 2026 for tax year 2025 for employers with fewer than 250 1099s: Last day of February (next business day if it falls on a weekend or federal holiday)

Do Missouri employers need workers' comp?

Employers with five or more employees; corporate officers count toward the total.

Related: Employer compliance by state · 2027 changes for employers

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