|Comply with your responsibilities as an employer|
|When you hire employees, you are responsible for complying with city, county, state and federal requirements. Please contact or visit the websites of the following agencies for more information.|
Unemployment Insurance Tax
Worker's compensation participation is mandatory if you have five or more employees. However, if you are in the construction industry, then you must carry workers' compensation insurance if you have one or more employees. Forms are available through the insurance company of your choice.
Missouri Division of Workers Compensation
Social Security or Self Employment Tax Withholding
Federal Unemployment Tax
Tax forms (1-800-829-3676) and other information (1-800-829-1040) on federal taxation requirements can be obtained from the Internal Revenue Service.
Internal Revenue Service
Missouri state unemployment insurance tax finances benefits for workers who become unemployed through no fault of their own. This tax is paid solely by employers. Employers are required to report their workers' wages and pay tax on the wages in a timely manner. The Missouri Division of Employment Security, a part of the Missouri Department of Labor and Industrial Relations, administers the tax. Any entity (individual, partnership, corporation, etc.) that employs a worker may be liable for Missouri state unemployment tax and required to pay the state unemployment tax. Liability depends on several factors, including the type of entity, the amount of wages paid, the time period covered and the type of work being performed.
Missouri Division of Employment Security