Short answer. Missouri DOLIR's Taxable Wage Limitations table lists $8,500 for 2027. New employers pay 2.376%.
$8,500
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $8,500 (down $500)
- 2026 wage base
- Missouri DOLIR's Taxable Wage Limitations table: $9,000 for 2026 ($9,500 in 2025).
- New employer rate
- 2.376%. 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).
- Rate range
- 0%–6% (2026). Missouri DOLIR: 0.0% to 6.0%, not counting the maximum rate surcharge or contribution rate adjustment.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Missouri Department of Labor and Industrial Relations
- Registration
- Employer portal. Portal: Missouri DOLIR's page links UInteract for filing reports and paying; it doesn't show a separate registration link.
New employer rates by type of business
| Who | Rate | What the official page says |
|---|---|---|
| Most new employers | 2.376% | 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). |
Other amounts on the same official pages
- Maximum rate surcharge: After two consecutive years at the maximum experience rate, 0.25% is added, rising in later years to no more than 1.5% (Missouri DOLIR).
What it costs: an example
Three employees at the new employer rate of 2.376% on the $8,500 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $3,500.00 | $83.16 | Not reached | $21.00 |
| Around the base | $8,500.00 | $201.96 | Q4 | $42.00 |
| Above the base | $15,000.00 | $201.96 | Q3 | $42.00 |
Total for the three: $487.08 state plus $105.00 federal. Run your own staff in the SUTA and FUTA calculator set to Missouri.
Setting up the account for 2027
- Register for an unemployment tax account: Portal: Missouri DOLIR's page links UInteract for filing reports and paying; it doesn't show a separate registration link.
- Set the 2027 wage base of $8,500 in payroll.
- Use 2.376% until your rate notice arrives, or the industry rate that applies to you; then enter the notice rate for the year.
- Confirm the quarterly report dates with the agency and put them on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Not stated on the official pages we opened: quarterly due dates, the registration link.
Official sources
- Missouri DOLIR: Tax Rates
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Missouri unemployment tax questions
What is the Missouri unemployment tax wage base for 2027?
$8,500 per employee, down $500 from $9,000 in 2026. Missouri DOLIR's Taxable Wage Limitations table lists $8,500 for 2027.
What SUTA rate does a new employer pay in Missouri?
2.376%. 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). On a full $8,500 base that's $201.96 per employee for the year.
Do construction or other industries pay a different new employer rate in Missouri?
Yes: nonprofit (501(c)(3)) and governmental employers 1%. 1.0% a year until eligible for an experience rate (Missouri DOLIR).
What is the range of Missouri unemployment tax rates for 2026?
0%–6% of taxable wages. Missouri DOLIR: 0.0% to 6.0%, not counting the maximum rate surcharge or contribution rate adjustment. An established employer's own rate is on the notice the state mails each year; at the top rate one employee on a full $8,500 base costs $510.00.
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