Missouri Withholding Tax Formula - 2011 Page 2
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1
2INCOME TAX WITHHOLDING PERCENTAGE TAX
Daily
Weekly
Bi-Weekly
Rates
Payroll Period
Payroll Period
Payroll Period
1.5%
$ 0.00 to $ 4.00
$ 0.00 to $ 20.00
$ 0.00 to $ 38.50
2.0%
4.01 to
8.00
20.01 to 40.00
38.51 to 77.00
2.5%
8.01 to 12.00
40.01 to 60.00
77.01 to 115.50
3.0%
12.01 to 16.00
60.01 to 80.00
115.51 to 154.00
3.5%
16.01 to 20.00
80.01 to 100.00
154.01 to 192.50
4.0%
20.01 to 24.00
100.01 to 120.00
192.51 to 231.00
4.5%
24.01 to 28.00
120.01 to 140.00
231.01 to 269.50
5.0%
28.01 to 32.00
140.01 to 160.00
269.51 to 308.00
5.5%
32.01 to 36.00
160.01 to 180.00
308.01 to 346.50
6.0%
36.01 and over
180.01 and over
346.51 and over
Semi-Monthly
Monthly
Annual
Payroll Period
Payroll Period
Payroll Period
$ 0.00 to $ 42.00
$ 0.00 to $ 84.00
$
0.00 to $1,000.00
42.01 to 84.00
84.01 to 168.00
1,000.01 to 2,000.00
84.01 to 126.00
168.01 to 252.00
2,000.01 to 3,000.00
126.01 to 168.00
252.01 to 336.00
3,000.01 to 4,000.00
168.01 to 210.00
336.01 to 420.00
4,000.01 to 5,000.00
210.01 to 252.00
420.01 to 504.00
5,000.01 to 6,000.00
252.01 to 294.00
504.01 to 588.00
6,000.01 to 7,000.00
294.01 to 336.00
588.01 to 672.00
7,000.01 to 8,000.00
336.01 to 378.00
672.01 to 756.00
8,000.01 to 9,000.00
378.01 and over
756.01 and over
9,000.01 and over
Note: By agreement between the employee and the employer, the employee may designate additional withholding per pay period if
he/she expects to owe more than the amount withheld. Additional amount of withholding may be claimed on Line 6, of Form
MO W-4 (Employer’s Withholding Allowance Certificate).
Missouri Withholding Formula Example
Income Tax Withholding Percentage Table
(Annual Payroll Period)
Employee is married claiming two allowances
(spouse works)
$ 1,000.00x 1.5%=$ 15.00
$ 18,250.00
1,000.00 x 2.0
= 20.00
– 9,000.00
Annual Gross Income $30,000.00
1,000.00 x 2.5
= 25.00
$ 9,250.00 EXCESS
Annual Standard
1,000.00 x 3.0
= 30.00
x 6%
Deduction
– 5,800.00
(annual standard)
1,000.00 x 3.5
= 35.00
$
555.00
÷
($11,600
2 = $5,800)
1,000.00 x 4.0
= 40.00
1,000.00 x 4.5
= 45.00
$
555.00
Annual MO W-4
1,000.00 x 5.0
= 50.00
+ 315.00
Allowances
– 3,300.00
($2,100 for 1st
1,000.00 x 5.5
= 55.00
$
870.00 Annual
& $1,200 for 2nd)
$9,000.00
$ 315.00
Missouri
Federal Income Tax
Withholding
Withheld
– 2,650.00
$870.00 ÷ 12 = $ 73.00 Monthly Missouri Withholding
Missouri Taxable
(Rounded to the nearest
Income
$18,250.00
whole dollar.)
Tips
• Make employees aware of their option to change or update their Form W-4.
• If employees have overtime pay, use the appropriate formula for supplemental pay withholding.
• If the employee is married, but spouse does not work, apply the full standard deduction and the total amount
of federal tax using the $10,000 maximum limit.
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