Mississipi

Withholding

Withholding requirements

Employees who are exempt must file Form 89-350:

http://www.dor.ms.gov/Forms/89350158.pdf

Supplemental rate

If supplemental wages are paid at the same time as regular wages, , the income tax to be withheld should be determined as if the total of the supplemental and regular wages was a single wage payment for the regular payroll period.
Withholding and Income Tax Tables and Employer Instructions: https://www.dor.ms.gov/Forms/with_89700.pdf

State Unemployment Insurance (SUI)

Wage base

$14,000

Contribuitions

Rates range from 0.2% to 5.4%. New employers are assigned a rate of 0.1% for the first year, 1.10% for the second year, and 1.20% for the third year and subsequent years until employer is eligible for a modification.

Labor

Minimum wage

$7.25

Termination Pay

Mississippi has no provisions regarding termination pay.

More information

New Hire Filing

Reporting deadline

Within 15 days of hiring, rehiring, or returning to work.

Reporting by mail

New hire reporting form

Form W-4

Child Support

More information

MDHS/SDU
P.O. Box 23094
Jackson, MS 39225

Other

Local taxes

N/A

Reciprocal states

N/A

Disability insurance

N/A

Helpful links

Department of Employment Security: https://mdes.ms.gov/
Department of Revenue: https://www.dor.ms.gov/Pages/default.aspx

Last Updated

05/01/2019

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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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