Reading a Missouri pay stub, line by line
A Missouri pay stub has four involuntary deductions statewide — and a fifth, the 1% earnings tax, in exactly two cities. Here is what each line means in 2026:
MO State Income Tax ("MO SIT", "Missouri Withholding"). Missouri's tax is progressive on paper — 0% on the first $1,348 of taxable income, then 2% to 4.5% in $1,348 steps — but the top rate of 4.7% kicks in at just $9,436, so for anyone earning a real wage it is a flat 4.7% tax with a zero bracket. The standard deduction equals the federal amount — $16,100 for a single filer. Two related points we are carrying from prior knowledge rather than a source we re-checked (the Department of Revenue's site blocked us): Missouri has no personal exemption, which went to $0 with the 2018 federal conformity changes, and Form MO W-4 has no allowances — you give a filing status and any extra amount. The withholding formula is the statutory table itself, so a correct stub matches the year-end tax. The top rate stayed at 4.7% for 2026 because the SB 3 revenue trigger for the next 0.1-point cut wasn't met.
Earnings tax ("St. Louis E-Tax", "KCMO E-Tax"). Only St. Louis City and Kansas City may levy one, and both charge 1% (state law caps it there). If you live in either city you owe it on every dollar you earn, wherever you work; if you live outside and work inside, you owe it only for days physically worked in the city — remote days are refundable (Form E-1R in St. Louis, RD-109NR in Kansas City). State law forces a voter renewal every five years. News coverage reported both renewals passing on April 7, 2026, which would carry them to 2031 — we have not seen the election boards' certified results, so treat the outcome as reported rather than confirmed. No county or other city in Missouri taxes income.
What you will NOT see: an unemployment deduction — RSMo 288.090 says contributions "shall not be deducted in whole or in part from the wages" — state disability insurance, or a paid-leave premium. The paid sick leave voters approved in November 2024 (Proposition A) was employer-funded, never a deduction, and was repealed on August 28, 2025. St. Louis's payroll expense tax falls on the employer, never on wages — we have left its rate out because the city's site blocked us and we could not re-verify it.
Plus the federal lines on every US stub: federal income tax, Social Security (6.2% up to $184,500 in 2026), and Medicare (1.45%, plus 0.9% on wages over $200,000).
Missouri paycheck facts — 2026
| Item | 2026 value |
|---|---|
| State income tax | 0% to $1,348, then 2%–4.5% in steps; 4.7% on everything over $9,436 of taxable income (2026) |
| State standard deduction | Equals federal: $16,100 single · $32,200 married (spouse not working) · $24,150 head of household · no exemptions |
| City earnings tax | 1% in St. Louis City and Kansas City only (RSMo 92.120 cap); reported renewed by voters in April 2026 through 2031 (news reports; certified results not checked) |
| Employee-paid SUI / SDI / PFML | None — UI deductions prohibited (RSMo 288.090); no disability or paid-leave program |
| Minimum wage | $15.00 from Jan 1, 2026 (Proposition A; CPI escalator repealed by HB 567) · $7.50 tipped cash wage (50%) |
| Pay frequency | Semimonthly, within 16 days of period end, for corporate employers (RSMo 290.080) |
| Pay stub required? | Minimal — a statement of total deductions at least monthly (RSMo 290.080); no itemization mandate |
| Final paycheck | Fired: day of discharge; 7-day written demand, then up to 60 days' continuing wages (RSMo 290.110) · Quit: no statute — next payday in practice |
What you actually take home in Missouri (2026 estimates)
Estimated for a single filer taking the standard deduction, including federal income tax, Social Security, Medicare, and Missouri income tax (2026 table after the $16,100 deduction) — before any city earnings tax:
| Gross pay | Est. net per year | Net biweekly | Net monthly | Effective tax |
|---|---|---|---|---|
| $40,000 | $33,377 | $1,284 | $2,781 | 16.6% |
| $60,000 | $48,507 | $1,866 | $4,042 | 19.2% |
| $75,000 | $59,005 | $2,269 | $4,917 | 21.3% |
| $100,000 | $75,417 | $2,901 | $6,285 | 24.6% |
| Min wage, full-time ($15.00/hr) | $26,720 | $1,028 | $2,227 | 14.4% |
| Missouri median wage ($22.98/hr) | $39,277 | $1,511 | $3,273 | 17.8% |
Where the money goes at $60,000: Missouri income tax about $1,883 (3.1% of gross) — a St. Louis or Kansas City resident adds $600 of earnings tax, taking net pay to about $47,907. Federal income tax and FICA take the other 16%.
Withheld equals owed. Unlike New Jersey or North Carolina, Missouri's withholding formula is the statutory table, so a single filer with the right MO W-4 status sees the same $1,883 on the stub and on the return.
Methodology: 2026 federal brackets and $16,100 standard deduction (IRS Rev. Proc. 2025-32), FICA per SSA, Missouri 2026 withholding formula / RSMo 143.011 table (indexed brackets; 4.7% over $9,436) after the $16,100 Missouri standard deduction (RSMo 143.131). City earnings tax excluded from the table. Estimates only — your withholding depends on your W-4/MO W-4 status, credits, pre-tax benefits, and city of residence or work.
What Missouri jobs pay (BLS, May 2025)
| Occupation | Median hourly | Median annual |
|---|---|---|
| Registered nurse | $39.32 | $81,780 |
| Software developer | $60.64 | $126,120 |
| Elementary school teacher | — | $50,910 |
| Truck driver (heavy) | $26.23 | $54,550 |
| Construction laborer | $27.28 | $56,730 |
| Customer service rep | $21.24 | $44,190 |
| Waiter / waitress (tips included) | $14.13 | $29,400 |
| Retail salesperson | $16.09 | $33,460 |
Missouri's median hourly wage across all occupations is $22.98 — about 6% under the national median of $24.51. The May 2025 waiter median of $14.13 including tips sat below the $15.00 minimum that arrived seven months later; construction laborers ($27.28) out-earn their counterparts in every neighboring state except Illinois.
Missouri's workforce in numbers
- 6.3 million residents, civilian labor force of 3.2 million, unemployment 3.6% (Census 2025 estimate; BLS, July 2026 preliminary)
- 485,486 self-employed (nonemployer) businesses (Census, 2023) — about one for every 13 residents
- 2.6 million people on employer payrolls at 151,475 establishments, earning $161 billion a year (Census County Business Patterns, 2023)
- Mean annual wage: $62,160 (BLS OEWS, May 2025)
Missouri pay rules — the answers people actually need
Final paycheck: fired means paid the day you are discharged. RSMo 290.110 makes unpaid wages due at discharge; if you then make a written demand and the employer doesn't pay within seven days, your wages keep accruing at the same rate for up to 60 days as a penalty. If you quit, Missouri has no statute — the practical rule is your next regular payday, and the Department of Labor's wage claim process still applies.
Pay frequency: corporate employers must pay at least semimonthly, within 16 days of the end of the pay period (RSMo 290.080); executive, administrative, and professional staff and commissioned salespeople may be paid monthly.
Is a pay stub required? Barely. RSMo 290.080 requires only that an employer give employees, at least once a month, a statement showing the total amount of deductions for the period — no hours, no rate, no itemization. It's one of the thinnest stub laws in the country, which makes a self-prepared stub a common income record for Missouri workers. Employers must keep wage records. What Missouri requires before an employer takes anything beyond taxes out of your pay — written authorization or otherwise — is a rule we could not verify this round, so ask the Department of Labor rather than assuming.
The $15 minimum wage is frozen. Proposition A (November 2024) raised the floor to $13.75 in 2025 and $15.00 on January 1, 2026 with inflation indexing after that — but HB 567 (2025) struck the escalator and the paid sick leave, while extending the $15 to public employers. It rises again only if the federal minimum passes it or a new law or ballot measure acts. Retail and service businesses grossing under $500,000 are exempt from the state rate.
The 1% earnings tax — St. Louis City and Kansas City (2026)
Missouri has no local minimum wages and no county income taxes; its only local payroll line is the earnings tax in two cities, frozen at 1% by RSMo 92.120 and subject to a voter renewal every five years:
| City | Rate | Who pays | Remote-work rule | Next renewal vote |
|---|---|---|---|---|
| St. Louis City | 1% | Residents on all compensation; nonresidents on work done in the city | Nonresidents apportion by days worked in the city (Form E-1R refund) | April 2031 |
| Kansas City, MO | 1% | Residents on all earned income; nonresidents on work done in the city | Nonresidents claim whole days worked outside the city (Form RD-109NR) | April 2031 |
News reports say both taxes passed their April 7, 2026 renewals comfortably; we have not seen the certified results. Employers inside either city withhold automatically; a St. Louis County resident who commutes downtown pays for office days only, while a city resident working from home in the suburbs still owes the full 1%. St. Louis also charges employers a separate payroll expense tax that never appears on stubs; we are not quoting its rate, because the city's site blocked us and the figure went unverified.
Minimum wage: $15.00 statewide from January 1, 2026 (tipped cash wage $7.50), up from $13.75 — the last scheduled step. A full-time minimum-wage job now grosses $31,200.
How Missouri compares with its neighbors (take-home on $60,000, 2026 est.)
| State | Est. net/year | Difference vs MO |
|---|---|---|
| Missouri (outside the two cities) | $48,507 | — |
| St. Louis / Kansas City resident (1% earnings tax) | $47,907 | −$600 |
| Illinois (flat 4.95%) | $47,565 | −$943 |
| Kansas | $47,842 | −$666 |
| Arkansas | $48,658 | +$150 |
| Tennessee (no state income tax) | $50,390 | +$1,883 |
Missouri's federal-sized $16,100 deduction is what makes its 4.7% rate cheaper than Illinois's flat 4.95% with a $2,925 exemption — about $940 a year at $60,000. Even a Kansas City resident paying the 1% earnings tax comes out ahead of an Illinois worker. Missouri is not known to have reciprocal agreements, so Kansas and Illinois residents working in Missouri are withheld here and claim a credit at home — prior knowledge we could not re-verify with the Department of Revenue, whose site blocked us.
(Kansas and Arkansas figures are directional estimates pending those pages' full data workup.)
FAQ
What is the Missouri income tax rate on my paycheck in 2026?
Missouri's 2026 table charges 0% on the first $1,348 of taxable income, then 2% to 4.5% in small steps, and 4.7% on everything over $9,436 — so for most workers it is effectively a flat 4.7% after a $16,100 standard deduction (the federal amount). Missouri's personal exemption has been $0 since the 2018 conformity changes, though that is one detail we could not re-verify with the Department of Revenue. The withholding formula is the same table, so the stub matches the year-end tax.
Do I pay the St. Louis or Kansas City earnings tax?
If you live in St. Louis City or Kansas City, Missouri, yes — 1% of all your earned income, wherever you work. If you live outside either city but work inside it, you owe 1% only on days physically worked in the city and can claim a refund for remote days (Form E-1R for St. Louis, RD-109NR for Kansas City). No other Missouri city or county taxes income.
How much tax comes out of a paycheck in Missouri?
A single filer earning $60,000 outside the two earnings-tax cities keeps about $48,507 a year — roughly $1,866 per biweekly check, a 19.2% effective rate covering federal income tax, Social Security, Medicare, and about $1,883 of Missouri tax. A St. Louis City or Kansas City resident pays $600 more, netting about $47,907.
When is my final paycheck due in Missouri?
If you are fired, all unpaid wages are due on the day of discharge (RSMo 290.110); after a written demand, an employer that fails to pay within seven days owes continuing wages for up to 60 days. If you quit, Missouri has no statutory deadline — in practice the next regular payday.
Does Missouri require employers to give pay stubs?
Only minimally. RSMo 290.080 requires corporate employers to give a statement of the total amount of deductions at least once a month. There is no requirement to show hours, rate, or itemized deductions, which is why many Missouri workers rely on self-prepared stubs as income records.
What is the minimum wage in Missouri in 2026?
$15.00 per hour from January 1, 2026, up from $13.75, with a tipped cash wage of $7.50 (50%). HB 567 repealed the inflation indexing that Proposition A had scheduled, so the rate stays at $15.00 unless the federal minimum exceeds it or new legislation passes. Retail and service businesses grossing under $500,000 are exempt from the state rate.
Does Missouri have a paid sick leave or paid family leave deduction?
No. The paid sick leave voters approved in November 2024 (Proposition A) took effect May 1, 2025, was employer-funded, and was repealed effective August 28, 2025 by HB 567. Missouri has no paid family and medical leave program, no state disability insurance, and RSMo 288.090 forbids deducting unemployment insurance from wages.