Monday, March 22, 2010

Payroll Missouri, Unique Aspects of Missouri Payroll Law and Practice

The Missouri State Agency that manages the collection and reporting of state taxes deducted from payroll checks:

Department of Revenue

Department of Finance and Collection

Withholding Tax Section

PO Box 3375

Jefferson City, MO 65105-3375

(573) 751-5752

http://www.dor.mo. gov /

Missouri requires that forms Missouri MO-W4, Employee's Withholding Allowance Certificate "instead of a Federal W-4 form for the use of MissouriState income tax at source.

Not all of the salary cuts were made under § 125 cafeteria plans or 401 (k) are the same as the IRS code can be treated. In Missouri, plans are not taxable cafeteria for the calculation of income tax, not taxable for unemployment insurance. Deferrals 401 (k) plan are not taxable income, taxable for unemployment.

In Missouri, an additional lump sum will be taxed wages by 6%.

You must file your MissouriState W-2s by magnetic media if you are at least 250 employees and required to file your federal W-2s by magnetic media.

Missouri State Unemployment Insurance Agency:

Division of labor safety

Unemployment Insurance Division

421 E. Dunklin St., PO Box 59

Jefferson City, MO 65104-0059

(573) 751-3215

http://www.dolir.mo. gov / ls / wagehour /

The state of Missouri taxable wage base for unemploymentWages up to $ 8000.00.

Missouri requires magnetic media reporting of quarterly results, if the employer at least 250 employees who produce the quarterly reports.

Unemployment in Missouri, the records must be maintained for a period of three years. This information usually includes: name, social security numbers, dates of hire, repair, termination, wages at the time, payroll pay periods and pay dates, time and circumstances of termination.

The State of MissouriAgency charged with enforcing the laws of the state of wages, and the class begins:

Ministry of Labor and Industrial Relations

Division of Labor Standards

PO Box 449

3315 West Truman Blvd.

Jefferson City, MO 65102-0449

(573) 751-3403

http://www.dolir.mo. gov / ls / wagehour /

The minimum wage in Missouri is $ 5.15 per hour.

The general rule in Missouri to pay overtime in a non-FLSA covered employer is one and half times regular rateafter 40 hours per week.

Employees of the State of Missouri are new disclosure requirements that any employer to set each new report, and has yet to adjust. The employer must report the information required by the federal government:


Employee Name
Employee Address
The number of employees to social security
Name employer
Employers Address
Employer Federal Employer Identification Number (EIN)

This information must be provided within 20 days, the termination or reinstatement.
Information can be sent as a W4 orcorrespond by mail, fax or electronically.
There is a fee of $ 25 for a report and $ 350 for conspiracy in Missouri.

Missouri is reporting agency recruitment can be found at 800-585-9234 or 800-859-7999 or on the Internet has reached http://www.dss.mo. Gov /

Missouri should be compulsory direct deposit but the employee the choice of financial institutions and the federal rules regarding the choice of financial institutions.

Missouri, the following information onEmployee's pay stub:


Gross and net
Straight time and pay
Hours worked
Detailed deductions

Total deductions

Missouri requires that workers be paid no less often than semimonthly; every 15 days for the industry each month FLSA exempt.

Missouri requires that the delay between the end of the payment period and the payment of the salaries of employees not more than sixteen days after the pay period, five days for producers.

Missouri law requires that wagesinvoluntarily terminated employees must be paid their final pay on the day of discharge or within 7 days, when employees required to post.

There is no provision of Missouri law on late payment of employees.

Forfeiture laws in Missouri require that unclaimed wages to the state after five years.

The employer is also obliged to maintain in Missouri, a report of wages abandoned and turned to the state for a period of 5 years.

Missouri PayrollLegal mandates are not more than 50% of the minimum wage as a tip credit used.

In Missouri the law does not require the settlement provision that covers the rest or meal periods.

There is no provision of Missouri law on data retention, wage and hours records, therefore, is probably appropriate to follow FLSA guidelines.

Missouri law requires that the keeping of wage and hours records for a period not less than three years. These records are generally at leastInformation covered by the FLSA.

Missouri agency is responsible for enforcing orders for children and laws:

Division of Child Support Enforcement

Department of Social Services

PO Box 2320

227 Metro Dr.

Jefferson City, MO 65102-2320

(573) 751-4301

http://www.dss.mo. gov /

Missouri to support the following provisions for child deductions:


When to start Withholding? 2 weeks after the shipment.

When you send aPayment? Within 7 days after the payday.

When you send the notice of dismissal? "Prompt"

Maximum rent? $ 6 per month.

Withholding Limits? Federal regulation under CCPA.

Please note that this article is not for the changes that can and will be updated from time to time occur.

No comments:

Post a Comment