Form I-9 employment eligibility verification requirement
All U.S. employers, including those in Missouri, must complete Form I-9 (Employment Eligibility Verification) for every individual hired for employment after November 6, 1986. This federal requirement applies to all employees, including U.S. citizens and noncitizens. The employee must complete and sign Section 1 of Form I-9 no later than the first day of employment. The employer must examine the employee's documents and complete Section 2 within three business days of the employee's first day of work. Employers must retain each completed Form I-9 for three years after the date of hire or for one year after employment ends, whichever is later.
Source: 8 U.S.C. § 1324a; USCIS Form I-9 Central
New hire reporting requirement — required and optional data elements (20-day deadline)
Missouri law requires every employer to report each newly hired employee to the Missouri Department of Revenue within 20 days after hire, but primary guidance also clarifies exactly which data fields must be included for compliance. The obligation stems from Mo. Rev. Stat. § 285.300 and associated agency guidance.
Required data elements: Employers must include ALL of the following fields for each new hire:
- Employer name (legal business name)
- Employer mailing address (or payroll address if only one address is reported)
- Federal Employer Identification Number (FEIN)
- Employee’s full name
- Employee address (current residential address)
- Employee Social Security Number (SSN)
- Date of hire (defined as the earlier of the employee signing the W-4, the first day of work, or first service performed)
Optional fields: Employers may—but are not required to—report:
- Employer payroll address (if different from mailing address)
- Employee date of birth
- Employment type (full-time, part-time, temporary)
- State of hire (required for multistate employers designating Missouri as their reporting state)
- Whether the employee is eligible for employer-provided health insurance
These requirements are outlined in Missouri’s official new hire reporting guidance, which echoes the federal mandate. Submissions missing any of the required fields risk being rejected or may expose the employer to penalties if deliberate noncompliance is found (§ 285.302). Including all optional fields is encouraged for accurate processing, especially for multistate employers.
For submission, employers may use a copy of the employee's federal W-4 form or transmit an equivalent report containing all required data fields. Method of transmission may be via paper or electronically, as detailed in agency guidance. The Missouri Department of Revenue forwards this data to the Family Support Division to assist with child support enforcement.
Source: Mo. Rev. Stat. § 285.300 Source: Missouri Department of Social Services — Data to Report
Missouri E-Verify requirement: public employers and public contractors/grantees
Missouri law imposes E-Verify participation on two major groups: (1) all public employers in the state, and (2) private employers receiving significant public money by contract, grant, or tax incentive. This requirement is separate from the federal I-9 process, though both are mandatory for covered employers, and arises under Mo. Rev. Stat. § 285.530 (effective since January 1, 2009).
Who must use E-Verify:
- All public employers (any state or local government entity, agency, or instrumentality) in Missouri must enroll in and use a "federal work authorization program"—the federal term for E-Verify—when hiring new employees (subsection 3).
- Any private business entity contracting with or receiving a grant from a Missouri state or local government agency (or any political subdivision) in excess of $5,000 must, as a condition of the agreement, enroll in E-Verify and submit a sworn affidavit and documentation of participation (subsection 2). The same rule applies to entities receiving state-administered tax credits, tax abatements, or loans.
Coverage and compliance steps:
- The $5,000 threshold is cumulative per contract, grant, or incentive. The law applies from January 1, 2009, and covers both initial and renewal contracts or incentives.
- Covered employers must submit an annual affidavit affirming no knowledge of employing unauthorized workers, and documentation of continued E-Verify participation to the contracting/agreement agency.
- Employers must keep a dated copy of the E-Verify report for the specific employee hired, which provides an affirmative defense to state penalties (subsection 4).
- The statute makes it unlawful for any employer in Missouri to knowingly employ unauthorized aliens, but use of E-Verify is only mandated for public employers and for private employers covered by the contracting/incentive rule.
Penalties for knowing employment of unauthorized workers or noncompliance with E-Verify can include contract cancellation, suspension, state debarment, and civil penalties for repeat violations.
Source: Mo. Rev. Stat. § 285.530
Minor work certificates and entertainment permits (ages 14–15)
Missouri requires employers to obtain a work certificate (sometimes called a work permit) before employing minors aged 14 or 15, with separate permitting for minors under 16 who work in entertainment. The statutory basis for these requirements appears in Mo. Rev. Stat. §§ 294.021–294.024, with agency instructions supplied by the Department of Labor and Industrial Relations.
Who needs a certificate: statutory triggers and exemptions
- Children under 14 may not be employed, except for work in agriculture, domestic service in a private home, casual labor (such as babysitting or newspaper delivery), or in the entertainment industry (see § 294.022).
- Children aged 14 or 15 generally must have a work certificate before starting employment (§ 294.024). Exemptions include agriculture, entertainment, casual labor, and work for a parent/guardian.
Process for 14- and 15-year-olds To obtain a work certificate, the minor and employer complete the prescribed form. Required steps:
- Part A: completed by the minor and parent/guardian.
- Part B: completed by the prospective employer (including employer’s statement, nature of work, schedule).
- Part C: completed by the issuing officer (see below). The law allows issuing "for the school term" or "for vacations." (§ 294.027, and DOL publication LS-67/LS-68).
Issuing authority and verification
- The local school superintendent, principal (public, private, or charter), or their designee issues the certificate. For homeschooled children, a parent may act as issuer (DOL guidance; see For Schools publication). The issuing officer must, at minimum, verify proof of age (birth certificate or similar) and the employer’s completed statement.
- At the officer’s discretion, the process may require a physician’s certificate (to confirm capacity for employment) or a school performance check. These are not statutory mandates but are allowed by agency instruction (see up-to-date LS-67/LS-68 and Instructions).
- The officer may deny or revoke a certificate if employment is deemed against the youth's welfare (§ 294.027).
Entertainment permits — under age 16 Separate permitting is required for minors under 16 in the entertainment industry. The process is governed by § 294.054 and DOL guidance. The employer applies to the Division of Labor Standards, providing proof of age, parental permission, and a statement of the job’s nature and schedule. Permits are generally issued within 48 hours; schools may object based on the child’s education or well-being.
Employer retention requirements Employers must keep all minors’ certificates (or entertainment permits), a daily record of hours worked, and records of each minor’s name, birth date, and address, on the premises for at least two years (§ 294.041, DOL For Employers).
Source: Missouri Department of Labor and Industrial Relations — Work Certificates; Missouri Revised Statutes §§ 294.021, 294.022, 294.024, 294.027, 294.041, 294.054; For Schools; For Employers; Certificate Instructions
Criminal background check restrictions and 'ban-the-box' in Missouri
Missouri does not have a statewide "ban-the-box" law or any state statute restricting when private employers may inquire about or consider an applicant’s criminal history during the hiring process. At the state level, private-sector employers are generally free to ask about criminal convictions on job applications, subject only to federal rules such as the Fair Credit Reporting Act (FCRA) and federal antidiscrimination laws. For the federal compliance floor, see the United States — Hiring & Onboarding guide.
Public employers (state government): An executive order issued in 2016 (Executive Order 16-04) prohibits Missouri executive branch agencies from asking about criminal history on the initial job application, unless a statute specifically disqualifies applicants with certain convictions. Criminal background checks remain permitted later in the hiring process. This is an internal executive-branch rule; it does not bind local governments or private employers.
Local ordinances (‘ban-the-box’): Certain Missouri cities have adopted their own fair-chance hiring or ban-the-box ordinances for private employers operating within city limits:
- Kansas City (Ordinance No. 140028, effective June 9, 2018) covers employers with six or more employees and restricts asking about criminal history until after an interview.
- Columbia (Fair Chance Hiring Law, effective Dec. 1, 2014) bars inquiries into criminal history until after a conditional offer of employment.
- St. Louis (Ordinance 71074, effective Jan. 1, 2021) covers employers with ten or more employees and restricts when inquiries can occur.
These ordinances may impose additional requirements on process, notice, and the use of criminal records for employment decisions. Employers with operations in multiple Missouri cities must check relevant local laws.
Summary: Outside of these local jurisdictions and state government positions, Missouri law does not restrict when private employers may ask about or consider criminal history in hiring.
Source: Executive Order 16-04 (2016) Source: St. Louis Ordinance 71074 Source: Columbia Fair Chance Hiring
Missouri state income tax withholding form requirement for new hires
Missouri requires all employers to obtain a state-specific income tax withholding form from each employee. Specifically, every new hire must complete the Missouri Form MO W-4 (Employee’s Withholding Certificate) for state income tax withholding. The Missouri Department of Revenue does not accept the federal Form W-4 as a substitute for state tax purposes. Failure to provide a completed MO W-4 results in withholding at the default rate for a single individual with zero allowances under Mo. Rev. Stat. § 143.211.
Form and Timing
- The MO W-4 is the official state withholding form. There is no express statutory or regulatory language mandating completion "at time of hire," but standard practice (as reflected by Department of Revenue guidance) is to have new employees complete the MO W-4 alongside the federal W-4 upon onboarding to ensure accurate state tax withholding. If the employee does not complete the Missouri form, the employer must withhold at the highest statutory default rate from wages until a completed MO W-4 is received.
Retention and Submission
- Employers are not routinely required to file MO W-4s with the Department of Revenue. Instead, the regulation directs employers to retain the MO W-4 in their records and present it to the Department upon request, particularly for compliance reviews or audits (12 CSR 10-2.070(2)). The Department may specifically require an employer to submit the form in cases involving a nonresident employee who claims exemption from Missouri withholding or other special situations contemplated by the regulation.
Form Access and Updates
- The most current version of the MO W-4 form is available directly from the Missouri Department of Revenue’s official site. If an employee’s withholding situation changes, a new MO W-4 should be completed to update state tax withholding.
Source: Mo. Rev. Stat. § 143.211 Source: 12 CSR 10-2.070 Source: Missouri Department of Revenue — Form MO W-4
Initial wage‑payment timing and onboarding notice requirements
Timing of first wage payment Under the Missouri Wage Payment and Collection Act (RSMo §§ 290.651–.652), employers must pay all employees at least semi‑monthly. For wages earned during a semi‑monthly pay period, payment is due no later than 13 days after the end of that pay period. If wages are earned during a weekly pay period, payment is due within 7 days after that week ends. For daily wage payment setups, wages must be provided the same day or, at the latest, within 24 hours after they are earned. Executive, administrative, professional, and commission-based employees may instead be paid no later than 21 calendar days after the pay period ends. This timing applies from the very first pay period, whether full or partial.
Onboarding notice and pay‑related disclosures At hire, employers must inform new employees—in writing when possible, and acknowledged by both parties—of:
- their rate of pay;
- the time and place of payment.
Employers must notify employees preemptively of any changes to those arrangements. Additionally, for each pay period, employers must furnish an itemized statement of deductions from wages. Employers must also post and keep posted at each regular workplace a notice visible to all employees stating the regular paydays, and the place and time for payment.
Summary for practitioners
- Configure payroll to pay no less often than semi‑monthly and within the statutory deadlines (13‑day, 7‑day, or 24‑hour rules, or 21‑day rule for exempt staff).
- At onboarding, deliver written notification of pay rate and schedule and secure acknowledgment.
- Alert employees in advance of any pay term changes.
- Issue itemized deduction statements each period.
- Post notice of regular paydays and payment location visibly at the workplace.
Source: RSMo § 290.651, RSMo § 290.652
Independent contractors and Missouri new-hire reporting (Mo. Rev. Stat. § 285.300)
Missouri’s new hire reporting law, Mo. Rev. Stat. § 285.300, requires employers to report every newly hired employee to the Department of Revenue within 20 days of hire. The statutory trigger for reporting is the completion of a federal Form W-4 (Employee’s Withholding Certificate), which is required only for employees—never for independent contractors (1099 workers). The statute and its implementing regulations use "employee" consistently and do not reference contractors, service providers, or other non-payroll relationships.
The Missouri Department of Social Services, which maintains the State Directory of New Hires, confirms in its official FAQ: “If an employee is required to fill out a W-4 form, that employee must be reported.” If a business contracts with an individual but does not put them on payroll as a W-2 employee and does not require a W-4, there is no new hire reporting obligation. This covers the standard treatment of independent contractors, who are paid via Form 1099 and not added to payroll as employees. Missouri does not, as of June 2026, require employers to report newly contracted independent contractors under § 285.300.
This approach mirrors the federal new hire reporting system under 42 U.S.C. § 653a, which targets employees, not contractors; a minority of states do have contractor-reporting rules, but Missouri does not. Practitioners should always double-check worker classification (employee vs. contractor), since misclassification affects compliance with both tax and employment regulations. See also the United States — Worker Classification guide for details on the multi-factor tests.
Source: Mo. Rev. Stat. § 285.300 Source: Missouri Department of Social Services — New Hire Directory FAQ
Missouri state onboarding notice — domestic and sexual violence leave (LS-112)
Under Missouri Revised Statutes § 285.665, employers with 20 or more employees must deliver a written or electronic notice (LS-112) summarizing leave rights for victims of domestic or sexual violence. That notice must be provided to each new hire at the start of employment. The law took effect August 28, 2021, and all employees hired after October 27, 2021, must receive it at onboarding. Existing employees as of that date had to receive the notice by October 27, 2021. The form itself must be provided in writing and can be delivered electronically or in print, as clarified by the Department of Labor and Industrial Relations.
No other Missouri state-level onboarding notice requirement (written or posted) has been enacted since October 2021; the state's longstanding statutory posters for minimum wage, workers' compensation, and human rights remain unchanged for onboarding. Review of city ordinances and official employer guidance shows that St. Louis and Kansas City do not impose any additional city-specific written or posted new-hire notice requirements beyond state mandates.
Source: Missouri Revised Statutes § 285.665 Source: Missouri Department of Labor — mandatory posters