Local payroll and employment requirements that differ from or exceed Missouri state law
Last updated: January 2025
Missouri state minimum wage applies. Annual increases tied to CPI.
No state or local paid sick leave requirement in Missouri.
Tax on all wages, salaries, and other compensation earned for work performed in Kansas City, Missouri. Applies to residents and non-residents.
Tax on net profits from business activities conducted in Kansas City.
Employers with employees working in Kansas City must withhold 1% earnings tax from wages.
Employers file quarterly earnings tax returns with Kansas City. Annual reconciliation required by February 28.
Missouri law requires voters to reauthorize the earnings tax every 5 years. Last reauthorized by Kansas City voters in 2021.
The earnings tax only applies to Kansas City, MO. Kansas City, KS (in Kansas) has no similar tax.
These local rules apply in addition to Missouri state law. Employers must comply with whichever law provides greater protection to employees. Always verify current requirements with official sources.