Having to comply with unique state taxes and wage laws can make processing payroll doubly daunting. Here’s everything you need to know about these rates and laws for the state of Mississippi.
Mississippi is one of the few states without a specific minimum wage requirement or laws. Instead, it applies the rates required by the federal government in the Fair Labor Standards Act (FLSA) where appropriate.
When it comes to processing payroll, Mississippi-based organizations must handle the following taxes in addition to those required by the federal government:
The below information was last updated January 30, 2024. It is not intended as legal or tax advice.
Minimum Wage
Tipped Minimum Wage
Actual Tip Credit
*The state doesn't have a minimum wage law, so the federal rates under the FLSA are used when applicable.
Mississippi's SIT is progressive, meaning it adjusts based on the income level of the employee paying the tax.
| Income Tax Bracket [Over X] - [But not over Y] | 2024 Income Tax Rates |
| $0 - $10,000 | 0.00% |
| $10,000 or greater | 4.70% |
Additional Mississippi SIT Details
Supplemental Withholding Computation
Varies based on when the supplemental wages were received.
If they're received at the same time as regular wages, the two wage types are combined and taxed at the appropriate rate listed above.
If they're received after regular wages:
Valid Filing Statuses
Exemptions (individuals)
Reconciliation Frequency
SUI provides unemployment benefits to eligible workers who are unemployed through no fault of their own (as determined by state law) and meet the state’s eligibility requirements.
Mississippi SUI Tax Details
Taxable Wage Base
Employee Subject to Tax
Rates for Experienced Employers
Rates for New Employers
Effective Period
Voluntary Contributions Allowed
SDI benefits are normally funded by employees through mandatory payroll deductions from each paycheck. Mississippi, however, doesn't require employers to collect an SDI tax.
Reciprocal agreements are when workers who live and work in different states are only required to pay taxes to the state where they live. Mississippi currently has no reciprocal agreements with any other states.
This doesn’t mean, however, that interstate workers living in Mississippi pay double. It’s federally illegal for two states to tax the same income. In most cases, the employee’s work state will credit or refund them at tax time based on the taxes they owe their home state. If the tax rates differ, the employee must cover the difference.
The state of Mississippi doesn’t require employers to collect PSL taxes, nor does the state have a program providing such leave to employees.
The state of Mississippi doesn’t require employers to collect PFML taxes, nor does the state have a program providing such leave to employees.
The agencies below can help with your state-based employer registration, including best practices, account numbers, and unemployment information. Contact the Department of Revenue for withholding tax topics and the Department of Employment Security for unemployment tax topics.
Department of Revenue
Department of Employment Security
Online Registration
Registration Instructions
Employer Self-Service Login