Sources checked:
Quick answer. Mississippi: $14,000 SUTA wage base (2026); 1% new employer rate; new hires reported in 15 days. 10 of 19 checklist items are confirmed on official pages; 9 are marked not confirmed, with the page to check.
Mississippi 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
MDES: file the Status Report (Form UI-1) online.
Source: Mississippi Department of Employment Security (MDES), checked November 2026 · More: Mississippi unemployment tax 2027
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Not confirmedTaxable wage base for 2027
Not confirmed — check MDES: Employer FAQs.
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ConfirmedTaxable wage base for 2026 (the latest published)
$14,000 per employee in 2026.
MDES: employers pay tax on the first $14,000 of wages paid to each employee each calendar year.
Source: MDES: Employer FAQs, checked November 2026 · More: Mississippi unemployment tax 2027
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ConfirmedNew employer tax rate
1% for a new employer.
MDES: 1.0% the first year of liability, before any Workforce Investment and Training Contribution.
- Second year of liability: 1.1%: MDES.
- Third and later years, until eligible for an experience rate: 1.2%: MDES.
Source: MDES: Employer FAQs, checked November 2026 · More: Mississippi unemployment tax 2027
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ConfirmedQuarterly wage reports and payments
MDES: due by the last day of the month after each quarter (April 30, July 31, October 31, January 31); a weekend or holiday moves it to the next workday.
Source: MDES: Employer FAQs, checked November 2026 · More: Mississippi unemployment tax 2027
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check Mississippi DOR: Withholding Tax, General Information.
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 15 days of the new employee's hire date.
- Who: New employees and rehires (employees returning after a break of at least 60 consecutive days).
- Independent contractors: optional. Reporting independent contractors is voluntary; the state accepts the reports but the law does not require them.
- How: online, electronic file, fax, mail.
Source: Mississippi State Directory of New Hires: FAQs, checked November 2026 · More: First hire checklist for Mississippi
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ConfirmedE-Verify for private employers
Every employer must use E-Verify. The requirement was phased in by employer size and reached all employers by July 1, 2011. Effective: The Act took effect July 1, 2008; the last group, every remaining employer, came in July 1, 2011.
All employers shall meet verification requirements not later than July 1, 2011.
- If skipped: Cancellation of any state or public contract and up to three years' ineligibility for public contracts, loss of any state license or permit for up to one year, or both.
Source: MDES E-Verify Program, Mississippi Department of Employment Security, checked November 2026 · More: Mississippi E-Verify
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
No state minimum wage law, per US DOL. Employers covered by the federal Fair Labor Standards Act pay the federal $7.25.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
No state rate; the federal $7.25 continues unless Congress changes it.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $2.13 an hour in 2027, with tips making up the rest.
Federal rule: a cash wage of at least $2.13 with tips making up the rest of $7.25 (US DOL tipped table).
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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Not confirmedPaid sick leave
Not confirmed — check MDES: Mississippi Employment Security Law and regulations.
5. Meal and rest breaksAdults and workers under 18.
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Not confirmedMeal breaks for adults
Not confirmed — check MDES: Mississippi Employment Security Law and regulations.
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Not confirmedRest breaks for adults
Not confirmed — check MDES: Mississippi Employment Security Law and regulations.
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Not confirmedBreaks for workers under 18
Not confirmed — check MDES: Mississippi Employment Security Law and regulations.
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Employers with five or more regularly employed workers. Below five, coverage is voluntary.
All employers with five (5) employees regularly employed are required to provide workers' compensation insurance coverage.
Source: Mississippi Workers' Compensation Facts (Mississippi Workers' Compensation Commission), checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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Not confirmedFinal pay when you let someone go
Not confirmed — check MDES: Mississippi Employment Security Law and regulations.
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Not confirmedFinal pay when an employee quits
Not confirmed — check MDES: Mississippi Employment Security Law and regulations.
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ConfirmedFor a laid-off employee: the state's work search rule
Contact 3 employers each week to apply for full-time work (35 hours or more).
Source: MDES: Work search requirements, checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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Not confirmedState copies of W-2s and 1099s
Not confirmed — check Mississippi DOR: Withholding Tax, General Information.
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, January 31, 2027 | Paper and electronic W-2s Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Sunday, February 28, 2027 | Paper (fewer than 10) and electronic 1099s Sunday, February 28, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check MDES: Employer FAQs
- State income tax withholding: check Mississippi DOR: Withholding Tax, General Information
- Paid sick leave: check MDES: Mississippi Employment Security Law and regulations
- Meal breaks for adults: check MDES: Mississippi Employment Security Law and regulations
- Rest breaks for adults: check MDES: Mississippi Employment Security Law and regulations
- Breaks for workers under 18: check MDES: Mississippi Employment Security Law and regulations
- Final pay when you let someone go: check MDES: Mississippi Employment Security Law and regulations
- Final pay when an employee quits: check MDES: Mississippi Employment Security Law and regulations
- State copies of W-2s and 1099s: check Mississippi DOR: Withholding Tax, General Information
Mississippi kit
Mississippi Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Mississippi unemployment tax wage base for 2027?
Not confirmed in our data files. Check MDES: Employer FAQs (https://www.mdes.ms.gov/employer-faqs/). The latest published base is $14,000 per employee in 2026.
How soon must a Mississippi employer report a new hire?
Within 15 days of the new employee's hire date.
What is the Mississippi minimum wage in 2027?
No state rate; the federal $7.25 continues unless Congress changes it.
Does Mississippi require paid sick leave?
Not confirmed in our data files. Check MDES: Mississippi Employment Security Law and regulations (https://mdes.ms.gov/media/332119/mdes_lawsandregulation_web.pdf).
When is a final paycheck due in Mississippi?
Not confirmed in our data files. Check MDES: Mississippi Employment Security Law and regulations (https://mdes.ms.gov/media/332119/mdes_lawsandregulation_web.pdf).
Does Mississippi require state W-2 or 1099 filing?
Not confirmed in our data files. Check Mississippi DOR: Withholding Tax, General Information (https://www.dor.ms.gov/node/76).
Do Mississippi employers need workers' comp?
Employers with five or more regularly employed workers. Below five, coverage is voluntary.
Related: Employer compliance by state · 2027 changes for employers