
- Beginning with your first payroll, you must:
- File required payroll reports with the Department of Revenue and the Department of Labor and Industrial Relations on a quarterly and annual basis; and issue W-2 reports to employees at the end of the year.
- For more information about payroll issues, visit the IRS website. A good resource is IRS Publication #15.
- You are required to display appropriate work posters informing employees of their rights regarding discrimination, unemployment benefits, worker compensation, Equal Employment, Federal Minimum Wage, Family Medical Leave Act (FMLA), Occupational Safety and Health Administration (OSHA), and Polygraph Protection Act. These posters can be downloaded from Required Posters.
- Review OSHA guidelines and check workplace safety procedures with all employees.
- Additional resources related to hiring employees include:
Register for a Tax Identification Number and an Unemployment Tax Number
If you plan to sell products or hire employees, you’ll need to register for several tax types. The Department of Revenue and the Department of Labor and Industrial Relations have provided a combined site, Online Business Tax Registration, which allows you to enter your information once and have it used for several registrations.
Unemployment Insurance Tax
The Division of Employment Security mails Quarterly Contribution and Wage Reports to employers who have met the conditions for paying unemployment tax to cover their employees. This form may also be downloaded or filed online. If you will not have employees during any quarter of the year, you will still need to file this report showing "No Payroll".
Reducing Workforce
If you are a business owner and you are experiencing a reduction in available work, the following resources are available to you:
- The Shared Work Unemployment Compensation Program offered by the Missouri Department of Labor and Industrial Relations may be an alternative to layoffs. It allows an employer to divide the available work among a specified group of affected employees instead of a layoff. These employees receive a portion of their unemployment benefits while working reduced hours.
- Refer to this Quick Guide-Laying off Employees to learn more about how layoffs may affect your unemployment rate. If you are executing a temporary mass layoff (20 workers or more), you may file a mass claim.
You may also need to notify other state and federal agencies about dissolving or transitioning your business.
Workers' Compensation Insurance
When you hire employees, you’ll want to make appropriate arrangements for Workers' Compensation Insurance. For more information contact the Missouri Division of Workers' Compensation.
Free Workplace Safety Training
The Missouri Department of Labor and Industrial Relations’ On-Site Safety and Health Program offers employers a no cost, confidential workplace safety and health consultation. The consultation assists employers by locating and removing existing workplace hazards, thereby reducing injuries and illnesses. Participating employers may also experience reduced workers’ compensation rates.
Labor and Workplace Issues
If you have questions related to unemployment insurance, workers compensation, workplace laws and safety, or discrimination, you'll want to visit the Department of Labor and Industrial Relations' page. This site includes links to free Required Posters and frequently asked questions.
Human Resource Training
From cultural sensitivity, diversity, sexual harassment, and disability awareness, we can provide you and your team with the most up-to-date information on laws protecting workers.
Youth Employment
If you are hiring youth under the age of 16, be sure to read important information regarding work permits and certificates as well as child labor safety.