Mississippi

7.25%

Mississippi has no state minimum wage law. Employers subject to the Fair Labor Standards Act must pay the current federal minimum wage of $7.25 per hour.

Checked

2026-08-10

In Mississippi, the governing rule for overtime is federal: Compensation at a rate not less than one and one-half times the regular rate for employment in excess of forty hours in a workweek (29 U.S.C. § 207(a)(1)).

Checked

2026-08-08

Under Mississippi law, the Mississippi Department of Employment Security is the governing authority to determine worker classification for unemployment-insurance purposes.

Checked

2026-08-10

Mississippi requires every manufacturing employer with 50 or more employees employing public labor, and every public service corporation doing business in the state, to pay employees once every two weeks or twice during each calendar month.

Checked

2026-08-10

In Mississippi, the governing rule for final pay is federal: Wages required by the FLSA are due on the regular payday for the pay period covered. Some states may have laws concerning final payments to employees. Where an employee is subject to both the state and Federal wage payment requirements, the employee is entitled to the more timely payment (elaws FLSA Advisor, FAQ 031).

Checked

2026-08-09

No general pay stub requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general payroll deductions requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general payment methods requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general meal rest breaks requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general working time requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general predictive scheduling requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general expense reimbursement requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

For Mississippi unemployment-insurance reporting, bonuses and commissions are considered wages.

Checked

2026-08-10

For Mississippi unemployment-insurance reporting, bonuses and commissions are considered wages.

Checked

2026-08-10

No general severance requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general holiday premium pay requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Mississippi does not have a state prevailing wage law.

Checked

2026-08-10

No general paid sick leave requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general paid family medical leave requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general other leaves requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

4%

For tax year 2026, Mississippi taxes the first $10,000 of taxable income at 0% and remaining taxable income over $10,000 at 4%.

Effective

2026-01-01

Checked

2026-08-10

Employees may change Mississippi withholding by completing a new Mississippi Form 89-350; if an employee refuses to complete the certificate, the employer must withhold as if the employee were single with no exemptions.

Checked

2026-08-10

If supplemental wages such as commissions, bonuses or overtime pay are paid at the same time as regular wages, Mississippi withholding is based on the total of the regular and supplemental wages.

Checked

2026-08-10

A nonresident employee is subject to Mississippi income tax on salary for work performed in Mississippi, and a Mississippi resident may claim a credit for income tax paid to another state.

Checked

2026-08-10

No general local taxation requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

1% · wage base $14,000

Mississippi employers pay unemployment tax on the first $14,000 of wages paid to each employee each calendar year. Startup rates are 1.0% in the first year, 1.1% in the second year and 1.2% thereafter until a modified rate applies; modified rates range from 0.2% to 5.4%.

Checked

2026-08-10

No general disability insurance requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Mississippi employers with five employees regularly employed are required to provide workers' compensation insurance coverage.

Checked

2026-08-10

Mississippi withholding returns are filed monthly or quarterly depending on average monthly withholding; generally an employer with average liability of $300 or more per month must file monthly, while smaller liabilities may file quarterly.

Checked

2026-08-10

Mississippi withholding returns are due the 15th day of the month following the reporting period; when the due date is a Saturday, Sunday or legal holiday, it moves to the next business day.

Checked

2026-08-10

Mississippi W-2s are due to employees and the Department of Revenue by January 31, and employers issuing 10 or more W-2s must submit them electronically.

Checked

2026-08-10

Mississippi requires all employers or independent contractors to report basic information about newly hired personnel within 15 days.

Checked

2026-08-10

A Mississippi child-support withholding order has priority over prior or subsequent garnishments, attachments, wage assignments or other creditor claims; only a federal tax lien entered before the child-support order has priority over it.

Checked

2026-08-10

Mississippi employers may not pay an employee less than an employee of the opposite sex in the same establishment for equal work requiring equal skill, effort and responsibility under similar working conditions.

Effective

2022-07-01

Checked

2026-08-10

No general pay transparency requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general salary history requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general wage theft requirement for private employers was located in MS's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

The Mississippi Department of Employment Security identifies the unemployment-insurance poster and the Mississippi workers' compensation poster as the state-required workplace posters.

Checked

2026-08-10

Mississippi limits minors under 16 in a factory, mill, cannery, workshop or manufacturing establishment to 8 hours per day and 44 hours per week and prohibits work from 7 p.m. to 6 a.m.

Checked

2026-08-10

The Mississippi Employment Protection Act requires employers to participate in the Department of Homeland Security E-Verify program.

Checked

2026-08-10

Mississippi withholding taxpayers use Taxpayer Access Point for online filing; a corporation, LLC, partnership or other organization needs a federal employer identification number to register.

Checked

2026-08-10

Mississippi tax recordkeeping requires information showing dates of employment, dates and amounts of wages paid, dates and amounts of taxes withheld, cancelled payroll checks, copies of W-2 forms and records of reportable wage-related payments.

Checked

2026-08-10

10%

For late Mississippi withholding filing or payment, interest is 1% per month from the due date until paid and the penalty is 10% of the tax due.

Checked

2026-08-10

A civil action under the Mississippi Equal Pay Act may be commenced no later than two years from the day the employee knew or should have known the employer was violating the act.

Effective

2022-07-01

Checked

2026-08-10