---
title: "Missouri Employer Requirements 2027 Checklist | MCC"
description: "Missouri employers in 2027: $8,500 SUTA wage base, new hires reported in 20 days, $15.00 minimum wage, same-day final pay if fired. Official sources linked."
url: "https://mcc-solutionsnj.com/bookkeeping/missouri-employer-compliance-2027"
---

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.

[![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)

Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software)

**Sources checked:** November 2026

**Quick answer.** Missouri: $8,500 SUTA wage base; 2.376% new employer rate; new hires reported in 20 days; $15.00 minimum wage; no adult meal break rule; same-day final pay if fired. 18 of 18 checklist items are confirmed on official pages; none are open.

## Missouri 2027 employer checklist

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

- #### ConfirmedOpen a state unemployment tax account Missouri DOR's business registration covers unemployment tax; existing DOR accounts add it in UInteract. Source: [Missouri Department of Labor and Industrial Relations](https://mytax.mo.gov/rptp/portal/business/register-new-business/), checked November 2026 · More: [Missouri unemployment tax 2027](/bookkeeping/suta-missouri-2027)
- #### ConfirmedTaxable 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. Source: [Missouri DOLIR: Tax Rates](https://labor.mo.gov/node/21951), checked November 2026 · More: [Missouri unemployment tax 2027](/bookkeeping/suta-missouri-2027)
- #### ConfirmedNew employer tax rate 2.376% for a new employer.Missouri DOLIR: 2.376% for mining, construction and all other new employers (the rate listed for 2025; the DOL table lists 2.376% for 2026).Nonprofit (501(c)(3)) and governmental employers: 1%: 1.0% a year until eligible for an experience rate (Missouri DOLIR).

Source: [Missouri DOLIR: Tax Rates](https://labor.mo.gov/node/21951), checked November 2026 · More: [Missouri unemployment tax 2027](/bookkeeping/suta-missouri-2027)

- #### ConfirmedQuarterly wage reports and payments Missouri DOLIR: due by the last day of the month after each quarter; a weekend or holiday moves it to the next working day. Source: [Missouri DOLIR: Tax Rates](https://labor.mo.gov/node/21951), checked November 2026 · More: [Missouri unemployment tax 2027](/bookkeeping/suta-missouri-2027)
- #### ConfirmedState income tax withholding State income tax applies. New employees fill out the state certificate: MO W-4, Employee's Withholding Certificate. Source: [Missouri Department of Revenue: Form MO W-4](https://dor.mo.gov/forms/MO%20W-4.pdf), checked November 2026

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

- #### ConfirmedReport each new hire to the state Within 20 calendar days of the hire date.Who: Any employee who is required to fill out a W-4.
- How: online. Register and report online.

Source: [Missouri Department of Social Services: New Hire Information](https://missouriemployer.dss.mo.gov/NewHireInfo.aspx), checked November 2026 · More: [First hire checklist for Missouri](/bookkeeping/first-hire-checklist-by-state?state=mo)

- #### ConfirmedWorkplace posters Missouri Department of Labor and Industrial Relations lists the required posters. Source: [Missouri Department of Labor: Posters](https://labor.mo.gov/posters), checked November 2026 · More: [First hire checklist for Missouri](/bookkeeping/first-hire-checklist-by-state?state=mo)
- #### ConfirmedE-Verify for private employers No state law requires private employers in Missouri to use E-Verify: NCSL's State E-Verify Action summary (secondary source, checked November 2026) lists Missouri among the states that require it of most public employers, not among the nine that require it of all employers.Nine states—Alabama, Arizona, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Utah—require E-Verify for all employers Source: [NCSL (secondary source): State E-Verify Action, National Conference of State Legislatures (undated 50-state summary)](https://www.ncsl.org/immigration/state-e-verify-action), checked November 2026 · More: [E-Verify requirements by state](/bookkeeping/e-verify-requirements-by-state)

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

- #### ConfirmedMinimum wage now (2026) $15.00 an hour.$15.00 in 2026 (Missouri Department of Labor). Sources: [Missouri Department of Labor: What is the minimum wage rate in Missouri?](https://labor.mo.gov/faqs/knowledge-base/what-minimum-wage-rate-missouri); [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### ConfirmedMinimum wage change in 2027 $15.00 an hour; no scheduled change in our data.HB 567 (signed July 10, 2025; effective August 28, 2025) repealed the yearly CPI adjustment that was to start January 1, 2027: the House summary of the truly agreed bill says "This bill repeals that scheduled adjustment," and the Governor's office says the bill "Maintains the state's minimum wage law at $15 per hour." So the rate stays $15.00 in 2027. No 2026 ballot measure concerns the minimum wage (Secretary of State). Source: [Missouri Senate: HB 567 bill information (signed by Governor; effective August 28, 2025)](https://www.senate.mo.gov/BillTracking/Bills/BillInformation?year=2025&billid=9171446), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### ConfirmedTipped employees Cash wage of at least $7.50 an hour in 2027, with tips making up the rest.US DOL tipped table: tip credit up to 50% of the minimum ($7.50 cash in 2026; with the rate held at $15.00, $7.50 in 2027). Source: [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)

### 4. Paid sick leaveAccrual, limits and notice.

- #### ConfirmedPaid 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.Missouri's Department of Labor says employers may continue to offer earned paid sick time after August 28, 2025, if they wish, but are no longer required to. RSMo 290.528 bars political subdivisions from requiring employers to provide employment benefits beyond state law, defined to include "paid or unpaid days off from work for holidays, sick leave, vacation, and personal necessity." Sources: [When do employees stop earning paid sick time due to the passage of HB 567? (Missouri Department of Labor and Industrial Relations)](https://oembed-labor.mo.gov/dls/proposition-a-paid-sick-time-benefits-faqs); [Revised Statutes of Missouri section 290.528 (Revisor of Statutes)](https://www.revisor.mo.gov/main/OneSection.aspx?section=290.528), checked November 2026 · More: [Paid sick leave laws by state](/bookkeeping/paid-sick-leave-laws-by-state)
- #### ConfirmedCity or county sick leave rules RSMo 290.528 Source: [Revised Statutes of Missouri section 290.528 (Revisor of Statutes)](https://www.revisor.mo.gov/main/OneSection.aspx?section=290.528), checked November 2026 · More: [Paid sick leave laws by state](/bookkeeping/paid-sick-leave-laws-by-state)

### 5. Meal and rest breaksAdults and workers under 18.

- #### ConfirmedMeal breaks for adults No state requirement, per the state's own page. No state law on lunch periods; company policy or a union contract may set them.There are no state laws regarding breaks or lunch periods. Sources: [Missouri DOLIR: Are breaks or lunch periods required?](https://labor.mo.gov/faqs/knowledge-base/are-breaks-or-lunch-periods-required); [U.S. Department of Labor: Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (revised January 1, 2023; footnote 1 lists the states with meal periods for minors)](https://www.dol.gov/agencies/whd/state/meal-breaks), checked November 2026 · More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)
- #### ConfirmedRest breaks for adults No state requirement, per the state's own page. No state law on breaks.There are no state laws regarding breaks or lunch periods. Sources: [Missouri DOLIR: Are breaks or lunch periods required?](https://labor.mo.gov/faqs/knowledge-base/are-breaks-or-lunch-periods-required); [U.S. Department of Labor: Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (revised January 1, 2023; footnote 1 lists the states with meal periods for minors)](https://www.dol.gov/agencies/whd/state/meal-breaks), checked November 2026 · More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)
- #### ConfirmedBreaks for workers under 18 No separate meal-break rule for workers under 18: the US Department of Labor's state meal period table (revised January 1, 2023; checked November 2026) doesn't list Missouri among the 35 jurisdictions with meal periods specifically for minors, so minors follow the adult rule.The following 35 jurisdictions also have separate provisions requiring meal periods specifically for minors Source: [U.S. Department of Labor: Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (revised January 1, 2023; footnote 1 lists the states with meal periods for minors)](https://www.dol.gov/agencies/whd/state/meal-breaks), checked November 2026 · More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)

### 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](https://labor.mo.gov/dwc/employers/insurance), checked November 2026 · More: [Missouri workers' comp](/bookkeeping/workers-comp-missouri)

- #### 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](https://labor.mo.gov/dwc/employers/insurance), checked November 2026 · More: [Missouri workers' comp](/bookkeeping/workers-comp-missouri)

### 7. Final payWhen someone leaves.

- #### ConfirmedFinal pay when you let someone go On the day of discharge.Wages are due at the time of termination. Sources: [Missouri Labor: If an employee is terminated when are his or her final wages due?](https://labor.mo.gov/faqs/knowledge-base/if-employee-terminated-when-are-his-or-her-final-wages-due); [Missouri Labor: If an employee quits his job, when are the final wages due to him?](https://labor.mo.gov/faqs/knowledge-base/if-employee-quits-his-job-when-are-final-wages-due-him); [RSMo 290.110: Payment due discharged employee, exceptions, penalty for delay](https://revisor.mo.gov/main/OneSection.aspx?section=290.110), checked November 2026 · More: [Missouri final paycheck law](/bookkeeping/final-paycheck-laws-missouri)
- #### ConfirmedFinal pay when an 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.There are no requirements under Missouri lawIf it's late: If wages don't arrive within 7 days of the written request, wages continue at the same rate until paid, for no more than 60 days.

Sources: [Missouri Labor: If an employee is terminated when are his or her final wages due?](https://labor.mo.gov/faqs/knowledge-base/if-employee-terminated-when-are-his-or-her-final-wages-due); [Missouri Labor: If an employee quits his job, when are the final wages due to him?](https://labor.mo.gov/faqs/knowledge-base/if-employee-quits-his-job-when-are-final-wages-due-him); [RSMo 290.110: Payment due discharged employee, exceptions, penalty for delay](https://revisor.mo.gov/main/OneSection.aspx?section=290.110), checked November 2026 · More: [Missouri final paycheck law](/bookkeeping/final-paycheck-laws-missouri)

- #### ConfirmedFor a laid-off employee: the state's work search rule At least 3 work search activities each week, unless the Division directs otherwise. Source: [Missouri DOLIR: Do I need to search for work?](https://labor.mo.gov/faqs/knowledge-base/do-i-need-search-work), checked November 2026 · More: [Missouri work search rules](/tools/unemployment-work-search-missouri)

### 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: W-2 Electronic Filing](https://dor.mo.gov/business/withhold/EFW2.php), checked November 2026 · More: [Missouri 1099 filing requirements](/bookkeeping/1099-filing-requirements-missouri)

## 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.

Hiring in another state? [Employer registration in Missouri, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check).

| Date | What | Source |
| --- | --- | --- |
| 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). | [Missouri DOLIR: Tax Rates](https://labor.mo.gov/node/21951) |
| Monday, February 1, 2027 | Electronic W-2 file with Form MO W-3 (250 or more employees) | [Missouri DOR: 2025 Missouri Employer Reporting of 1099 Instructions & Specifications Handbook (issued 11/25/2025)](https://dor.mo.gov/taxation/business/tax-types/withholding/documents/Missouri1099FilingGuidelines.pdf) |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | [IRS Topic no. 752, Filing Forms W-2 and W-3](https://www.irs.gov/taxtopics/tc752) |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, March 1, 2027 | 1099s for Missouri-source payments of $1,200 or more | [Missouri DOR: 2025 Missouri Employer Reporting of 1099 Instructions & Specifications Handbook (issued 11/25/2025)](https://dor.mo.gov/taxation/business/tax-types/withholding/documents/Missouri1099FilingGuidelines.pdf) |
| Monday, March 1, 2027 | W-2s, employers with fewer than 250 employees (date the page gives for tax year 2025: March 2) | [Missouri DOR: 2025 Missouri Employer Reporting of 1099 Instructions & Specifications Handbook (issued 11/25/2025)](https://dor.mo.gov/taxation/business/tax-types/withholding/documents/Missouri1099FilingGuidelines.pdf) |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | [Missouri DOLIR: Tax Rates](https://labor.mo.gov/node/21951) |
| 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). | [Missouri DOLIR: Tax Rates](https://labor.mo.gov/node/21951) |
| 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). | [Missouri DOLIR: Tax Rates](https://labor.mo.gov/node/21951) |

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](/toolkits/missouri-employer-compliance-kit-2027)

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?**

$15.00 an hour; no scheduled change in our data. HB 567 (signed July 10, 2025; effective August 28, 2025) repealed the yearly CPI adjustment that was to start January 1, 2027: the House summary of the truly agreed bill says "This bill repeals that scheduled adjustment," and the Governor's office says the bill "Maintains the state's minimum wage law at $15 per hour." So the rate stays $15.00 in 2027. No 2026 ballot measure concerns the minimum wage (Secretary of State).

**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](/bookkeeping/employer-compliance-by-state) · [2027 changes for employers](/bookkeeping/2027-state-law-changes-for-employers?state=mo)

**Rule Watch:** keep this state's employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. [See Rule Watch](/rule-watch).

Required posters: [Missouri workplace posters](/bookkeeping/required-workplace-posters-missouri), with free official links.

Tallyfinch

### Books you keep on your own computer

Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries.

[See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software)

## Want payroll handled for you?

[See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)