Mississippi Compliance and Regulatory Resources

50 percent of business owners say maintaining regulatory compliance is extremely or very challenging.¹ Paychex strives to make it simple for Mississippi businesses. Explore requirements you may need to meet regarding tax rates and limits, workers’ compensation, and more.

Let's Talk Compliance

Scroll Down

To Discover More

State Tax Rates and Limits

State Supplemental Withholding Rate*

N/A

2025 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

Use the Mississippi State Withholding site for instructions on registration.
- Your new Withholding Tax Account ID will be emailed to you within two (2) business days, and it will be in the format: XXXXXXXX (8 Digits)

State Unemployment Insurance (SUI) Registration

Use the Mississippi SUI site for instructions on registration. You must have a 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).
- Once registration is complete, you’ll receive a confirmation page with the SUI Tax Account Number format: XXXXXX (6 digits)

Entering your account numbers in Paychex Flex: Enter your new account number in your Paychex Flex® account 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.

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.