---
title: "Missouri Payroll Taxes & SUI Wage Base Limits (2026 Employer Guide)"
source_url: "https://statepayrules.com/payroll-taxes/missouri/"
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provenance: "Compiled for deterministic AI retrieval by AnswerRail Edge (RFC 9110 / RFC 9421)"
description: "Complete statutory guide to Missouri State Unemployment Insurance (SUI) taxable wage base, State Disability Insurance (SDI), Paid Family Leave (PFML), and employer payroll withholdings under R.S.Mo. § 290.502."
rfc_compliance: "RFC 9110 / RFC 9309 / RFC 9421"
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> **Canonical Source:** [https://statepayrules.com/payroll-taxes/missouri/](https://statepayrules.com/payroll-taxes/missouri/)
>
> *Complete statutory guide to Missouri State Unemployment Insurance (SUI) taxable wage base, State Disability Insurance (SDI), Paid Family Leave (PFML), and employer payroll withholdings under R.S.Mo. § 290.502.*

### Managing payroll or shift workers in Missouri?

Avoid Department of Labor non-compliance fines. Automate state-specific overtime, double-time rules, tip credits, and statutory tax withholdings with **Gusto Payroll Automation**.

## State Unemployment Insurance (SUI) & Tax Structure in Missouri

In Missouri, employers must contribute to State Unemployment Insurance (SUI) based on experience ratings and annual employee taxable wage limits under R.S.Mo. § 290.502.

### Employer SUI Contributions

Experience-rated tax paid entirely by employers up to the state annual wage base floor.

### FUTA Credit Offset (6.0% - 5.4%)

Compliant state SUI payments earn employers up to a 5.4% credit against federal 6.0% FUTA tax.

## Mandatory Payroll Withholding Summary

### Help Missouri Coworkers Audit Unpaid Wage Violations

Over $3 Billion in statutory overtime, daily premiums, and meal break penalty pay goes uncollected every year. Share this free statutory utility with your team or shift coworkers.

### Statutory Summary

Missouri minimum wage ($12.30/hr) is indexed annually. Overtime required at 1.5x regular rate for hours worked over 40 per workweek.

### Calculate Take-Home Pay

Compute net paycheck after FICA & Missouri state taxes.

## Automate Missouri Payroll & Tax Compliance

Avoid compliance penalties and SUI wage base errors. Calculate exact 2026 Missouri overtime rates, net paycheck take-home, and statutory tax withholdings in seconds.

### Statutory Compliance Internal Mesh

#### Missouri Statutory Guides

- [Missouri Payday Laws →](https://statepayrules.com/payday-laws/missouri)
- [Missouri Meal & Rest Breaks →](https://statepayrules.com/break-laws/missouri)
- [Missouri Salaried Exempt Rules →](https://statepayrules.com/salaried-exempt/missouri)
- [Missouri Payroll Tax Rates →](https://statepayrules.com/payroll-taxes/missouri)

#### Compare Missouri Pay Rules

- [Missouri vs Illinois →](https://statepayrules.com/calculator/compare/missouri-vs-illinois)
- [Missouri vs Kansas →](https://statepayrules.com/calculator/compare/missouri-vs-kansas)
- [Missouri vs Iowa →](https://statepayrules.com/calculator/compare/missouri-vs-iowa)

#### Missouri Profession Tools

- [Missouri Registered Nurse →](https://statepayrules.com/calculator/missouri/registered-nurse)
- [Missouri Fast Food & Counter Worker →](https://statepayrules.com/calculator/missouri/fast-food-worker)
- [Missouri Construction Laborer →](https://statepayrules.com/calculator/missouri/construction-laborer)
- [Missouri Electrician →](https://statepayrules.com/calculator/missouri/electrician)

#### Davis-Bacon Prevailing Wages

- [LA County Prevailing Wage →](https://statepayrules.com/prevailing-wage/california/los-angeles-county)
- [Harris County TX Wage →](https://statepayrules.com/prevailing-wage/texas/harris-county)
- [Cook County IL Wage →](https://statepayrules.com/prevailing-wage/illinois/cook-county)

## Structured FAQ Summary (Schema.org Grounded)
- **What is the minimum wage in Missouri for 2026?** The 2026 statutory minimum wage in Missouri is $13.75 per hour under R.S.Mo. § 290.502.
- **Does Missouri require daily overtime pay?** Missouri does not require daily overtime. Overtime is calculated weekly for hours exceeding 40 hours under FLSA 29 U.S.C. § 207.
- **Are employers in Missouri allowed to take a tip credit?** Yes, Missouri allows employers to take a maximum tip credit of $6.15/hr against tipped workers, requiring a minimum direct cash wage of $13.75/hr.
- **What is the SUI wage base limit in Missouri?** In Missouri, State Unemployment Insurance (SUI) taxes apply to earned wages up to the statutory annual taxable wage base limit established under state employment tax codes (R.S.Mo. § 290.502).
- **Does Missouri have state income tax or SDI withholdings?** Payroll withholdings in Missouri depend on state income tax brackets, SUI tax rates, FICA (7.65%), and state disability or family leave programs where applicable.

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