Mississippi Payroll

Paying Employees in Mississippi

Mississippi 2021 Minimum Wage: $7.25

Mississippi Overtime Rules: 1.5 x’s the regular rate for non-exempt employees for all hours worked over 40 in a workweek

Mississippi Paystub Requirements:

• No pay stub requirement

How often do you have to pay employees in Mississippi?

• Employers engaged in manufacturing who employ 50 or more employees must pay employees at least once every two weeks or twice each month.

When is an employee’s final check due in Mississippi?

• No state requirement for voluntary resignation or involuntary termination

Mississippi Withholding Tax 

Mississippi Withholding Tax Registration

• Register online on Mississippi’s Taxpayer Access Point

Wages subject to Mississippi income tax

• All wages earned within Mississippi are subject to Mississippi income tax (both resident and non-resident)
• Wages earned by Mississippi residents in another state are subject to Mississippi income tax if those wages are not subject to another state’s income tax

Mississippi Employee’s Withholding Exemption Certificate

• Form 89350

Reciprocity

• None

Mississippi Withholding Tax Due Dates (will be assigned by the state)

• Due monthly on 20th day of the following month
• Due quarterly by 20th day of the month following quarter-end
• Due annually on Feb 28th, or due on the same day as federal payments depending on a frequency assigned by state (unable to find frequency table by amount)

Mississippi Unemployment Tax

Mississippi Unemployment Tax Registration

• Register online on the Mississippi Department of Employment Security website

Mississippi Unemployment Tax Employer Liabilities

• New employer rate: 1.2%
• 2021 Wage Base: $14,000

Mississippi Unemployment Tax Due Dates

• Return and payment are due quarterly on the last day of the month following the end of the reporting period

Mississippi New Hire Reporting

• Mississippi State Directory of New Hires
  PO Box 90008
  Raleigh, NC 27675-9008
• Phone: 800-241-1330
• Fax: 800-937-8668
• Report Mississippi new hires online using the Mississippi State Directory of New Hire’s website

Mississippi Child Support

• CRDU
  PO Box 4301
  Jackson, MS 39296
• Phone: 601-359-9906
• Remit payments online using the Mississippi Department of Human Service’s website

Resources

• Mississippi Department of Employment Security
• Mississippi Department of Revenue
• Child Support – Mississippi Department of Human Service
• Mississippi State Directory of New Hires