2025 YEAR END
Withholding
Withholding requirements
- Employees who are exempt from Mississippi income tax withholding must file Form 89-350, the Mississippi Employee’s Withholding Exemption Certificate.
- This form allows employees to claim personal exemptions based on marital status, dependents, age, and blindness.
- Employees claiming exempt status under the Military Spouses Residency Relief Act must write “Exempt” on Line 8 and attach supporting documents (e.g., DD-2058 and Military Spouse ID card).
Supplemental rate
- If supplemental wages (e.g., bonuses, commissions) are paid at the same time as regular wages:
- Employers must treat the total amount as a single wage payment for the payroll period and calculate withholding accordingly.
- If supplemental wages are paid separately, employers may use the aggregate method or apply withholding based on the applicable tax tables.
State Unemployment Insurance (SUI)
Wage base
$14,000
Contributions
- Employers pay contributions ranging from 0.0% to 5.4%, depending on their experience rating.
- These rates do not include additional contributions for programs like:
- Workforce Investment
- Mississippi Works
- Workforce Enhancement Training
New Employer Rates
- First year: 1.00%
- Second year: 1.10%
- Third year and beyond: 1.20%, until the employer qualifies for a modified rate based on experience.
Employers who acquire an existing business may be eligible for a modified rate immediately.
More information
Labor
Minimum wage
$7.25
Termination Pay
Mississippi has no specific state law requiring when final paychecks must be issued after termination.
More information
- Tipped employees: Must be paid at least $2.13/hour in direct wages, and total earnings (wages + tips) must equal at least $7.25/hour.
- Youth workers: May be paid $4.25/hour during their first 90 consecutive calendar days of employment, under federal law.
New Hire Filing
Reporting deadline
Within 15 days of hiring, rehiring, or returning to work.
Reporting online
Reporting by mail
Employers may report by mailing the completed form to:
Mississippi State Directory of New Hires
P.O. Box 437
Norwell, MA 02061
📠 Fax: 1-800-937-8668
New hire reporting form
Use the Mississippi New Hire Reporting Form:
🔗 Download PDF
Or submit a copy of the employee’s IRS Form W-4.
Child Support
Online payments
More information
MDHS/SDU
P.O. Box 23094
Jackson, MS 39225
Be sure to include your Social Security Number and Child Support Case Number on the payment.
Other
New employer registration
Local taxes
N/A
Reciprocal states
Arkansas, Louisiana and Tennessee
These agreements allow residents of those states to avoid double taxation on wages earned in Mississippi, provided they file the appropriate exemption form
Disability insurance
Mississippi does not require employers to provide state disability insurance.
However, workers' compensation insurance is mandatory for businesses with 5 or more employees.
Helpful links
Last Updated
09/22/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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