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Employer Withholding and Payroll Expense Tax Information
Information about the payroll expense tax and employer withholding of earnings tax in the City of St. Louis
Overview
The Withholding Tax is a 1% tax imposed on the wages of employees living or working in the City of St. Louis. Every employer who has employees working in the City of St. Louis, is required to withhold St. Louis City earnings tax on their gross earnings. City resident employers must withhold earnings taxes on all employees regardless of employee work location.
The Payroll Expense Tax is a 0.5% tax paid by the employer for wages earned in the City of St. Louis.
Employers must file both taxes together quarterly, using Forms W-10/P-10.
Related Tax Codes:
Businesses Subject to Payroll Expense Tax
The Payroll Expense tax is only paid by businesses that have employees working in the City of St. Louis.
Businesses that only have a location at the airport are not subject to the Payroll Expense Tax. The City of St. Louis may own the St. Louis Lambert International Airport, but since it is not within the geographic boundaries of the City, the businesses located there are not subject to the tax.
Religious and charitable organizations and institutions, not-for-profit civic, social service or fraternal organizations, not-for-profit hospitals, not-for-profit educational institutions, the State of Missouri and agencies or departments, and the United States of America and agencies or departments, are exempt from the Payroll Expense Tax.
If a not-for-profit organization is seeking exemption from the Payroll Expense Tax, they can mail, email or hand-deliver a copy of their 501c3, or any kind of non-for-profit paperwork provided by the IRS or the state, to the Earnings tax department. The Earnings tax department doesn't provide a physical letter of exemption, but will make a note in its system that the organization is not required to file and pay the payroll tax.
Filing Quarterly Earnings Taxes Withheld
Quarterly payroll expense taxes are filed and paid using Form W-10. Form W-10 is a quarterly tax return to remit 1% (.01) withholding for residents of the City of St. Louis, and non-residents who work in the City of St. Louis.
Filing Quarterly Payroll Expense Taxes
Quarterly payroll expense taxes are filed and paid using Form P-10. Form P-10 is a quarterly tax return to remit payroll expense tax of 1/2 of 1% (.005) of gross compensation paid to employees.
Options for Filing and Paying Quarterly Payroll Expense Taxes and Withholdings
By Mail
Mail the above items to the address below:
Gregory F. X. Daly, Collector of Revenue
Payroll Expense Tax Dept.
PO Box 66966
St. Louis, MO 63166-6966
The office currently accepts check, cashier's check or money order via US mail.
In Person
Filing and payment may also be done in person at the address above using credit or debit card, cash, check, cashier's check or money order.
Online
At this time you cannot file your taxes electronically, but you can pay them online and mail, fax, or email your return to the office. Your payment will be applied to your account and matched to your return when it is received.
Late Payment
All taxes received after the filing deadline will be subject to a penalty of 5% of the amount of tax for each month, or fraction thereof (not to exceed 25%) plus interest at the rate of 1% per month or fraction thereof (12% per year), until the taxes are paid.
Payroll Expense Tax and Withholding Due Dates
| Type of Return | Due Date | |
|---|---|---|
| Quarterly Business Return | Form W-10 | April 30 July 31 October 31 January 31 |
| Form P-10 | ||
| W-3 Reconciliation | Form W-2 or Electronic Tape of Earnings | January 31 |
