Mississippi Payroll Tax and Labor Laws

Get your Mississippi State Tax ID Number 

Click HERE to obtain State Tax ID  

Click HERE to obtain State Unemployment Tax ID  

Mississippi Wage and Hour Laws 

Minimum Wage 

There is no state-mandated minimum wage law in Mississippi. Employers in Mississippi subject to the Fair Labor Standards Act follow the federal minimum wage standard of $7.25 per hour.  

Overtime 

There is no state-mandated overtime law in Mississippi for private employers.  Employers in Mississippi covered by the Fair Labor Standards Act (FLSA) should follow the federal overtime rules which require employers to pay non-exempt employees time and one-half the employee’s regular rate of pay for hours worked in excess of 40 hours per workweek.  

Pay Frequency 

Employers in the manufacturing and public service sectors with fifty or more employees must pay employees at least once every two weeks or twice during each calendar month, or in the alternative, on the second and forth Saturday of each month.  

Mississippi Unemployment

Taxable Wage Base ($000s):                          $14,000 

New Employer Rate (% Taxable Wages):     1.2% (rate includes surcharges) 

Employee Tax Rate (% Taxable Wages):       None 

Mississippi Income Tax Withholding 

Mississippi's law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the State Tax Commission. 

Mississippi State Resources 

Mississippi Department of Revenue  

Mississippi Department of Employment Security  

Mississippi SUI Rate  

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024