--- title: "Missouri SUTA 2027: $8,500 Wage Base, 2.376% New Rate | MCC" description: "Missouri SUTA 2027: wage base $8,500, new employer rate 2.376%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-missouri-2027" --- Free guide · State payroll tax # Missouri unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate and industry rates, the report dates and a worked example, from the state's official 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) **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 [Register or open an account](https://mytax.mo.gov/rptp/portal/business/register-new-business/). Missouri DOR's business registration covers unemployment tax; existing DOR accounts add it in UInteract. ## 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. 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). | 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](/bookkeeping/suta-futa-cost-calculator?state=mo). ## Quarterly reports and payments | Quarter | Wages paid | Due | | --- | --- | --- | | Q1 | January–March | April 30 | | Q2 | April–June | July 31 | | Q3 | July–September | October 31 | | Q4 | October–December | January 31 (next year) | Missouri DOLIR: due by the last day of the month after each quarter; a weekend or holiday moves it to the next working day. ## Setting up the account for 2027 - Register for an unemployment tax account: Missouri DOR's business registration covers unemployment tax; existing DOR accounts add it in UInteract. - 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. - Put the four report dates (April 30, July 31, October 31, January 31) 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. ## Official sources - [Missouri DOLIR: Tax Rates](https://labor.mo.gov/node/21951) - [Missouri DOLIR: Quarterly Reports](https://labor.mo.gov/node/21931) - [Missouri DOR: Register a Business](https://dor.mo.gov/register-business) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) 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). **When are Missouri quarterly unemployment reports due?** first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. Missouri DOLIR: due by the last day of the month after each quarter; a weekend or holiday moves it to the next working day. Compare every state: [SUTA wage base by state 2027](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Mississippi SUTA 2027](/bookkeeping/suta-mississippi-2027) · [Montana SUTA 2027](/bookkeeping/suta-montana-2027) 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 taxes handled for you? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)