How do I register for Missouri payroll taxes?

Registering for Missouri Payroll Tax Account Numbers

Missouri requires employers to register with the Department of Revenue and Division of Employment Security. You can register for both online.

Department of Revenue Tax Identification Number

• Register online
• Format: 8 digits (99999999)
• To find an existing account number, call: (573) 751-5860

Division of Employment Security Employer Account Number

• Register online
• Format: 10 digits (99-99999-9-99, 9999999999)
• To find an existing account number, call: (573) 751-1995

 Missouri Payroll Taxes

Payroll Tax Rates

The Division of Employment Security will assign your unemployment insurance tax rate. New employers generally have an initial rate of 2.376%.

Payroll Tax Deposit Schedules

All unemployment taxes are deposited quarterly.

The Department of Revenue will assign your withholding deposit schedule. If you accumulated:

• less than $100 in withholding during each of the preceding four quarters, you’ll deposit annually
• $100 in withholding in a quarter, you’ll deposit quarterly
• $500 to $9,000 in withholding in a month for at least two months in the previous 12 months, you’ll deposit monthly
• $9,000 or more in withholding in a month for at least two months in the previous 12 months, you’ll deposit quarter-monthly