Transient Employer FAQs

Any construction company/corporation who is domiciled outside the state of Missouri but has W2 employees working in Missouri is a transient employer according to RSMo 285.232.

To operate as a transient employer in Missouri, you must submit the Missouri Registration Application (2643T), secure a minimum bond of $5,000, and furnish the Department with a Certificate of Insurance indicating that Missouri is included as a covered state for Workers Compensation.

Yes, if the W2 employee that is doing the job is working in the state of Missouri and earning wages while in Missouri, you are considered a transient employer. The employee’s wages are subject to Missouri Withholding Tax.

Yes, wages earned in Missouri are subject to Missouri Withholding Tax.

Yes, any wages over $600 earned in Missouri must be reported on.

No, if the employee you have working in Missouri is working out of the home, or providing services such as office management, web design, or accounting, that employee is not classified as transient.

Yes, duration of the project does not affect transient employer status.

Yes, you will still be required to register as a transient employer. Jobs lasting less than 30 days exempts your business from registering with the Missouri Secretary of State, not the Missouri Department of Revenue.

Yes, the employer must be in possession of a tax clearance from the Department of Revenue and the Division of Employment Security stating that the employer is in compliance with the tax laws of the State.

Yes, the bonding requirement for transient employers is a minimum of $5,000 to a maximum of $25,000. The bond calculation section of the application will determine how much your bond will be.

• Transient Employer Irrevocable Letter of Credit (Form 2879)
• Transient Employer Surety Bond (Form 331)
• Transient Employer Cash Bond (Form 332)
• Transient Employer Certificate of Deposit (Form 4172)