PAYROLL TAX RATES
Mississippi payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Mississippi, each with its effective date and the agency page it comes from.
Unemployment insurance
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Mississippi Department of Employment Security (MDES) (opens in a new tab) | MDES, Unemployment Tax (opens in a new tab) | |
| Taxable wage base | $14,000 | MDES, Employer FAQs (opens in a new tab) | |
| Wage base set each year | No | Mississippi Legislature, 2013 House Bill 932 (as sent to Governor; approved 2013-03-06), Section 5 amending Miss. Code §71-5-351 (PDF) (opens in a new tab) | |
| New employer rate | 1%1.0% in the first year of liability, 1.1% in the second, 1.2% in the third and later years until the employer qualifies for a modified (experience) rate; plus any Workforce Investment and Training contribution for the rate yearSurcharges not included | MDES, Employer FAQs (opens in a new tab) | |
| Employee contribution | None | MDES, Employer FAQs (opens in a new tab) | |
| When an employer becomes liable | $1,500 in wages in a calendar quarter, or at least one worker on some portion of a day in each of 20 different calendar weeks in a calendar year (domestic: $1,000 in a quarter; agricultural: $20,000 in a quarter or 10 workers in 20 weeks; 501(c)(3) nonprofits: 4 workers in 20 weeks; government: any wages). | MDES, Liability Requirements (opens in a new tab) | |
| Quarterly report due | Last day of the month after the quarter: April 30, July 31, October 31, January 31 (next business day if on a weekend) | MDES, Quarterly Report and Tax Due Dates (opens in a new tab) | |
| FUTA credit reduction | Not yet set | US DOL OUI, FUTA Credit Reductions (opens in a new tab) |
Checked on October 5, 2026.
Income tax withholding
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $7.25 | US DOL WHD, State Minimum Wage Laws (updated July 1, 2026) (opens in a new tab) | |
| Rises with inflation | No | US DOL WHD, State Minimum Wage Laws (updated July 1, 2026) (opens in a new tab) | |
| Local rates | Counties and cities may not set a minimum wage or a minimum number of vacation or sick days, paid or unpaid, for private employers (HB 141, 2013). | Mississippi Legislature, 2013 House Bill 141, approved by the Governor March 25, 2013 (PDF) (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | Mississippi Legislature, 2013 House Bill 141, approved by the Governor March 25, 2013 (PDF) (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From 5 employeesFive or more workmen or operatives regularly in the same business or in or about the same establishment; owners who elect out (sole proprietor, partner, 15%+ stockholder) are not counted | Miss. Code Ann. §71-3-5, Application, and §71-3-75, Security for payment of compensation (Mississippi Code 1972 Annotated, public access) (opens in a new tab) | |
| State fund | None; private insurers | Miss. Code Ann. §71-3-5, Application, and §71-3-75, Security for payment of compensation (Mississippi Code 1972 Annotated, public access) (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in Mississippi
Employer taxes and contributions on one employee's pay in Mississippi, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
Pay$
Pay frequency
- Employer taxes and contributions per check
- $213.47
- First check of the year
- Cost per check
- $2,521.16
- Pay included, first check
- Cost per year
- $64,772.00
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Mississippi unemployment | 1% on the first $14,0001.0% in the first year of liability, 1.1% in the second, 1.2% in the third and later years until the employer qualifies for a modified (experience) rate; plus any Workforce Investment and Training contribution for the rate yearSurcharges not included | $23.08None after check 7 | $140.00 | MDES, Employer FAQs (opens in a new tab) |
| Employer taxes and contributions | $213.47 | $4,772.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,521.16 | $64,772.00 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
A new employer pays 1.0% in the first year of liability, 1.1% in the second, 1.2% in the third and later years until the employer qualifies for a modified (experience) rate; plus any Workforce Investment and Training contribution for the rate year. The tax applies to the first $14,000 of each employee's wages a year.
Yes: 4% over $10,000. Supplemental wages: aggregate method only.
$7.25 an hour.
No. Mississippi has no state paid family or medical leave program funded through payroll.
WORKLIO HCM
Payroll taxes calculated, deposited and filed in every state
Worklio HCM calculates, deposits and files payroll taxes in every state and locality, city, county and school district taxes included, and rates and rules update without you noticing. We help open state accounts when you hire somewhere new. Payroll and HCM for companies with 50 to 50,000+ employees.
Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- MDES, Unemployment Tax (opens in a new tab)
- MDES, Employer FAQs (opens in a new tab)
- Mississippi Legislature, 2013 House Bill 932 (as sent to Governor; approved 2013-03-06), Section 5 amending Miss. Code §71-5-351 (PDF) (opens in a new tab)
- MDES, Liability Requirements (opens in a new tab)
- MDES, Quarterly Report and Tax Due Dates (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (opens in a new tab)
- Mississippi Department of Revenue, Withholding Tax (opens in a new tab)
- Mississippi DOR, Pub. 89-700, Withholding Income Tax Tables and Employer Instructions (Rev. 07/25; file revised 1/13/2026) (PDF) (opens in a new tab)
- Mississippi Department of Revenue, Individual Income Tax Rates (opens in a new tab)
- Mississippi Legislature, 2024 House Bill 340 (as introduced), Sections 2 and 3 setting out Miss. Code §19-3-40 and §21-17-5 (PDF) (opens in a new tab)
- US DOL WHD, State Minimum Wage Laws (updated July 1, 2026) (opens in a new tab)
- Mississippi Legislature, 2013 House Bill 141, approved by the Governor March 25, 2013 (PDF) (opens in a new tab)
- Miss. Code Ann. §71-3-5, Application, and §71-3-75, Security for payment of compensation (Mississippi Code 1972 Annotated, public access) (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.