Missouri New Employer Registration: Step-by-Step Guide

Last reviewed: July 2026

Hiring your first Missouri employee triggers a short list of federal and state registrations. None are complicated by themselves, but doing them out of order can delay your first payroll run. Here's the sequence that avoids that.

Registration Overview

Here's what every new Missouri employer needs on file before payday:

• Federal Employer Identification Number (EIN)
• Missouri withholding account (Department of Revenue)
• Missouri SUI account (Division of Employment Security)
• Workers' compensation insurance
• New hire report filed within 20 days
• A payroll system that can handle a semimonthly schedule and state withholding together

Step 1: Get Your Federal EIN

Your Employer Identification Number (EIN) is the federal tax ID for your business. Apply online at IRS.gov/EIN; it's free, and you get the number immediately.

Step 2: Register with Missouri Revenue

Register for a withholding account with the Missouri Department of Revenue. This lets you withhold Missouri income tax from paychecks and remit it on the schedule Revenue assigns you.

From the Payroll Desk

Register before you post a job listing, not after someone accepts an offer. Processing is usually quick, but leaving it until the week of your first payroll adds unnecessary risk.

Step 3: Register for SUI with the DES

Register with the Division of Employment Security. You'll receive:

• An employer account number
• Your new-employer contribution rate (2.376% for most employers in 2026, 1% for nonprofits)
• A quarterly filing schedule

SUI is charged on a taxable wage base of $9,000 per employee in 2026 and is paid entirely by the employer. See our Missouri SUI Rates 2026 guide for the full rate table.

Step 4: Workers' Compensation Insurance

Most Missouri employers with five or more employees must carry workers' compensation insurance, with construction employers required to carry it starting at one employee. Coverage comes from a private insurance carrier or the state's residual market, and premiums vary by industry classification and claims history.

Step 5: New Hire Reporting

Report every new hire and rehire through the Missouri New Hire reporting system within 20 days of the start date, counting calendar days including weekends and holidays. Our Form 941 guide covers the matching federal reporting cadence once payroll is running.

Step 6: Set Up Payroll

With registrations complete, you're ready to run payroll on Missouri's required semimonthly schedule. Use the paycheck calculator to sanity-check a sample paycheck, and hand new hires the W-4 helper so their federal and MO W-4 withholding forms come back correct the first time.

Frequently Asked Questions

Where do Missouri employers register for unemployment insurance?

Missouri employers register for a SUI account with the Division of Employment Security (DES), part of the Department of Labor and Industrial Relations. Registration happens online, and you'll get an employer account number and a new-employer contribution rate.

Where do Missouri employers register for state income tax withholding?

Missouri employers register for withholding with the Missouri Department of Revenue. You'll receive a withholding account number used on every deposit and return you file afterward.

Do I need to register before running my first payroll in Missouri?

Yes. Get your Department of Revenue withholding account and your DES unemployment insurance account set up before your first payroll, since both are needed to file and deposit state payroll taxes on time.