Mississippi Compliance and Regulatory Resources

Over 50% of business owners find regulatory compliance extremely challenging.¹Paychex helps Mississippi businesses by providing resources like our enhanced HR library and automated compliance notifications. Explore requirements like tax rates and limits, workers’ compensation, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*

N/A

2026 MS Withholding Table

State Unemployment Taxable Wage Base Limit

$14,000

State Unemployment Rate Range for Employers

0.20% to 5.60%

State Unemployment New Employer Rate

1.2%

State Hourly Minimum Wage

None adopted (federal standard of $7.25 applies)

State Minimum Wage for Tipped Employees

None adopted (federal standard of $2.13 applies)

E-Verify

All employers, defined as any person or business that issues W-2s and 1099s to report income paid to employed or contracted personnel in the state, must enroll in and use E-Verify.

Penalties: Could include suspension of license for up to a year.

Note to employers: Employers have requirements once enrolled in E-Verify, including but not limited to completion of Form I-9 and its verification (the Three Day Rule). Noncompliance could lead to significant civil fines. Some local municipalities also have E-Verify requirements.

State Tax ID Registration

Withholding Registration

All employers are required to have an active withholding tax account number to file electronically with the Mississippi Department of Revenue (DOR).

Paychex must also be authorized as the Third-Party Administrator (TPA) on the account for filing quarterly returns, remitting payments, as well as making any adjustments to returns and payments on your behalf.

Register a New Business

Visit the Mississippi DOR site.
Under the Apply Online section, select Apply for Tax Accounts, Liquor Permits, Amusement Decals option.
Complete the registration process.
The withholding tax account number can be available immediately after completing the registration if all the information submitted is accurate.
- MS Withholding Account Number can be in the following formats:
  - XXXX-XXXX or XXXXXXXX (8 Digits)
Enter your new account numbers in Paychex Flex to ensure your account is updated and email your registration confirmation document to your Paychex Service Professional.
- Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.
Refer to the Designating Paychex as Your Third-Party Administrator (TPA) section for instructions for assigning Paychex as the TPA for your account to submit quarterly returns and payments on your behalf.

Designating Paychex as Your Third-Party Administrator (TPA)

Complete the MS Power of Attorney (POA) form.
Email your registration confirmation document and POA form to your Paychex Service Professional.

Finding an Existing ID

If you have a Mississippi withholding ID but aren’t sure what it is, you should be able to find it on:

Online Mississippi DOR (Taxpayer Access Point) account
Any correspondence from the DOR.
Previously filed returns.

Additional Resources

Mississippi Department of Revenue contact information
Taxpayer Access Point Help | FAQs

State Unemployment Insurance (SUI) Registration

All employers are required to have an active state unemployment Insurance (SUI) account number to file electronically with the Mississippi Department of Employment Security (MDES). This can also be referred to as the Employer Account Number (EAN).

Register a New Business

Visit the ReEmployMS site.
Complete the registration process.
Once the registration is complete., you’ll receive a confirmation page. Take a screenshot of this page.
- MS SUI Account Number can be in the following format:
  - XXXXXXXXXX (10 Digits)
Enter your new account numbers in Paychex Flex to ensure your account is updated and email your registration confirmation document to your Paychex Service Professional.
- Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

Finding an Existing ID

If you have a Mississippi SUI ID but aren’t sure what it is, you should be able to find it on:

Online ReEmployMS Account
Any correspondence from the MDES.
Previously filed returns.

Additional Resources

Workplace Safety

OSHA

Mississippi is under federal OSHA jurisdiction that covers most private-sector workers within the state. State and local government workers are not covered by federal OSHA. Additional information for Mississippi is available.