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 the City of St. Louis. Applies to residents and non-residents alike.
Tax on net profits from business activities conducted in St. Louis.
Employers with employees working in St. Louis must withhold 1% earnings tax from wages.
Employers file monthly or quarterly depending on withholding amount. Annual reconciliation required.
Missouri law requires voters to reauthorize the earnings tax every 5 years. Last reauthorized by St. Louis voters.
Earnings tax applies based on where work is physically performed. Remote workers outside city limits may not be subject.
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.