# Missouri — State unemployment insurance taxable wage bases and new employer tax rates by US state

For Missouri, taxable wage base is $9,000; new employer ui tax rate is 2.376; effective year is 2026, recorded from its source on 2026-08-18.

- **State:** Missouri _(our reading, not quoted from the source)_
- **Taxable wage base:** $9,000 _(verified: appears in the quote below)_
- **New employer UI tax rate:** 2.376
- **Effective year:** 2026 _(our reading, not quoted from the source)_

## What the source says

> The taxable wage base is the maximum amount of an employee’s gross wages that can be taxed in a calendar year. The employer is required to pay UI tax for each employee, based on the assigned taxable wage base for that calendar year. The taxable wage base can be increased by $1,000 or decreased by $500 for any year, depending on the average balance of the Unemployment Compensation Trust Fund of the four preceding calendar quarters. In no event shall the state taxable wage base increase beyond $13,000, or decrease to less than $7,000. See Section 288.036(2) RSMo. View an example of a <https://labor.mo.gov/des/employers/excess-wages> Taxable Wage calculation . Calendar Year | Taxable Wage Limitations | 2026 | $9,000

## Source

- https://labor.mo.gov/des/employers/tax-rates

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State unemployment insurance taxable wage bases and new employer tax rates by US state](https://referencesource.org/state-ui-taxable-wage-bases/).