---
title: "Mississippi Employer Requirements 2027 Checklist | MCC"
description: "Mississippi employers in 2027: $14,000 SUTA wage base, new hires reported in 15 days, no statewide paid sick leave law. Official sources linked."
url: "https://mcc-solutionsnj.com/bookkeeping/mississippi-employer-compliance-2027"
---

Employer checklist · Mississippi · 2027

# Mississippi employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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**Sources checked:** November 2026

**Quick answer.** Mississippi: $14,000 SUTA wage base; 1% new employer rate; new hires reported in 15 days; no statewide paid sick leave law; no adult meal break rule. 18 of 18 checklist items are confirmed on official pages; none are open.

## Mississippi 2027 employer checklist

### 1. Register for unemployment tax and withholdingBefore the first payroll.

- #### ConfirmedOpen a state unemployment tax account MDES: file the Status Report (Form UI-1) online. Source: [Mississippi Department of Employment Security (MDES)](https://www.mdes.ms.gov/employers/register/), checked November 2026 · More: [Mississippi unemployment tax 2027](/bookkeeping/suta-mississippi-2027)
- #### ConfirmedTaxable wage base for 2027 $14,000 per employee in 2027 ($14,000 in 2026).Miss. Code s. 71-5-351(4) (FindLaw, current as of January 1, 2025): "Seven Thousand Dollars ($7,000.00) through December 31, 2010, and Fourteen Thousand Dollars ($14,000.00) thereafter", with no end date; MDES also gives $14,000. The amount stays until the Legislature changes it. Source: [MDES: Employer FAQs](https://www.mdes.ms.gov/employer-faqs/), checked November 2026 · More: [Mississippi unemployment tax 2027](/bookkeeping/suta-mississippi-2027)
- #### 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](https://www.mdes.ms.gov/employer-faqs/), checked November 2026 · More: [Mississippi unemployment tax 2027](/bookkeeping/suta-mississippi-2027)

- #### 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](https://www.mdes.ms.gov/employer-faqs/), checked November 2026 · More: [Mississippi unemployment tax 2027](/bookkeeping/suta-mississippi-2027)
- #### ConfirmedState income tax withholding State income tax applies. New employees fill out the state certificate: Form 89-350, Mississippi Employee's Withholding Exemption Certificate. Source: [Mississippi Department of Revenue: Form 89-350 (Rev. 08/20)](https://www.dor.ms.gov/sites/default/files/89350208.pdf), checked November 2026

### 2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

- #### 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](https://ms-newhire.com/faqs), checked November 2026 · More: [First hire checklist for Mississippi](/bookkeeping/first-hire-checklist-by-state?state=ms)

- #### ConfirmedWorkplace posters Mississippi Department of Employment Security lists the required posters. Source: [Mississippi Department of Employment Security: Required posters](https://mdes.ms.gov/employers/unemployment-tax/employer-resources/required-posters), checked November 2026 · More: [First hire checklist for Mississippi](/bookkeeping/first-hire-checklist-by-state?state=ms)
- #### 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.

Sources: [MDES E-Verify Program, Mississippi Department of Employment Security](https://mdes.ms.gov/employers/mdes-employer-services/special-services/e-verify-program/); [Notice to All Public Contractors, Consultants, Subcontractors and Subconsultants, Mississippi Department of Transportation](https://mdot.ms.gov/documents/Consultant%20Services/Forms/EEV%20Special%20Notice.pdf); [HB 1271 (2025 Regular Session), as introduced (reprints Section 71-11-3)](https://billstatus.ls.state.ms.us/documents/2025/html/HB/1200-1299/HB1271IN.htm), checked November 2026 · More: [Mississippi E-Verify](/bookkeeping/e-verify-mississippi)

### 3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

- #### 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. Sources: [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped); [Justia (statute text) (secondary source): Miss. Code 17-1-51, limits on local regulation of how a private employer pays its employees (2020 Mississippi Code, Justia)](https://law.justia.com/codes/mississippi/2020/title-17/chapter-1/subchapter-limitationsonauthoritytoregulatehowprivateemployerpaysitsemployees/section-17-1-51), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### ConfirmedMinimum wage change in 2027 No state rate; the federal $7.25 continues unless Congress changes it. Sources: [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped); [Justia (statute text) (secondary source): Miss. Code 17-1-51, limits on local regulation of how a private employer pays its employees (2020 Mississippi Code, Justia)](https://law.justia.com/codes/mississippi/2020/title-17/chapter-1/subchapter-limitationsonauthoritytoregulatehowprivateemployerpaysitsemployees/section-17-1-51), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### 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)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)

### 4. Paid sick leaveAccrual, limits and notice.

- #### ConfirmedPaid sick leave No statewide paid sick leave law for private employers.Miss. Code 17-1-51 says no county or municipality may set a "minimum number of vacation or sick days, whether paid or unpaid," that "would regulate how a private employer pays its employees." Not adopted (list basis): the US Department of Labor Women's Bureau map of state paid sick leave laws (as of September 2024; checked November 2026) names 15 states and DC with a paid sick leave law, and Mississippi is not among them. Check the state labor agency for any law passed since. Sources: [U.S. Department of Labor, Women's Bureau: State Paid Sick Leave Laws (map, as of September 2024)](https://dol.gov/sites/dolgov/files/WB/StatePaidSickLeaveLaws.pdf); [Justia (statute text) (secondary source): Miss. Code 17-1-51, limits on local regulation of how a private employer pays its employees (2020 Mississippi Code, Justia)](https://law.justia.com/codes/mississippi/2020/title-17/chapter-1/subchapter-limitationsonauthoritytoregulatehowprivateemployerpaysitsemployees/section-17-1-51), checked November 2026 · More: [Paid sick leave laws by state](/bookkeeping/paid-sick-leave-laws-by-state)
- #### ConfirmedCity or county sick leave rules Miss. Code 17-1-51, limits on local regulation of how a private employer pays its employees (2020 Mississippi Code, Justia) Source: [Justia (statute text) (secondary source): Miss. Code 17-1-51, limits on local regulation of how a private employer pays its employees (2020 Mississippi Code, Justia)](https://law.justia.com/codes/mississippi/2020/title-17/chapter-1/subchapter-limitationsonauthoritytoregulatehowprivateemployerpaysitsemployees/section-17-1-51), checked November 2026 · More: [Paid sick leave laws by state](/bookkeeping/paid-sick-leave-laws-by-state)

### 5. Meal and rest breaksAdults and workers under 18.

- #### ConfirmedMeal breaks for adults No state meal-break requirement for adults: the US Department of Labor's state meal period table for adult employees (revised January 1, 2023; checked November 2026) doesn't list Mississippi, and Paycor's state chart (secondary source, updated November 2025) shows none.Table of Minimum Length of Meal Period Required Under State Law for Adult Employees in Private Sector Source: [U.S. Department of Labor: Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (revised January 1, 2023; footnote 1 lists the states with meal periods for minors)](https://www.dol.gov/agencies/whd/state/meal-breaks), checked November 2026 · More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)
- #### ConfirmedRest breaks for adults No state requirement, per the state's own page. No state rest-break requirement: Mississippi isn't in the US DOL table of state paid rest-period rules (revised January 1, 2023), which says states not listed don't require paid rest periods.States not listed do not require paid rest periods. Sources: [U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023)](https://www.dol.gov/whd/state/rest.htm); [U.S. Department of Labor: Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (revised January 1, 2023; footnote 1 lists the states with meal periods for minors)](https://www.dol.gov/agencies/whd/state/meal-breaks); [Paycor (secondary source): Lunch break laws by state (updated November 3, 2025)](https://www.paycor.com/resource-center/articles/lunch-break-laws-by-state/), checked November 2026 · More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)
- #### ConfirmedBreaks for workers under 18 No separate meal-break rule for workers under 18: the US Department of Labor's state meal period table (revised January 1, 2023; checked November 2026) doesn't list Mississippi among the 35 jurisdictions with meal periods specifically for minors, so minors follow the adult rule.The following 35 jurisdictions also have separate provisions requiring meal periods specifically for minors Source: [U.S. Department of Labor: Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (revised January 1, 2023; footnote 1 lists the states with meal periods for minors)](https://www.dol.gov/agencies/whd/state/meal-breaks), checked November 2026 · More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)

### 6. Workers' compensationCoverage, posters and proof.

- #### 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.Poster: Keep a 'Notice of Coverage' form (at least 8 1/2 by 11 inches) posted in a conspicuous place, naming the insurer or self-insured status, the claims administrator, the coverage dates and the person to tell about an injury (MWCC Rule 1.8).
- Check a policy: The commission's rules point to the "Proof of Coverage" portal on the commission's website to check whether an employer had coverage on a given date.

Source: [Mississippi Workers' Compensation Facts (Mississippi Workers' Compensation Commission)](https://www.mwcc.ms.gov/pdf/WCFacts2013.pdf), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/workers-comp-requirements-by-state)

### 7. Final payWhen someone leaves.

- #### ConfirmedFinal pay when you let someone go Mississippi has no state final-pay deadline: Paycor's and Insperity's 50-state charts (secondary sources) both list "No law" for firings and resignations. Federal rules still require the final wages by the regular payday.No law Sources: [MDES: Mississippi Employment Security Law and regulations](https://mdes.ms.gov/media/332119/mdes_lawsandregulation_web.pdf); [Paycor (secondary source): Final paycheck laws by state (last updated December 1, 2025)](https://www.paycor.com/resource-center/articles/final-paycheck-laws-by-state/); [Insperity (secondary source): State-by-state final pay laws (HCM knowledge base, 2025)](https://help.insperity.com/hcm/knowledge-base/state-by-state-final-pay-laws/), checked November 2026 · More: [Final paycheck laws by state](/bookkeeping/final-paycheck-laws-by-state)
- #### ConfirmedFinal pay when an employee quits Mississippi has no state final-pay deadline: Paycor's and Insperity's 50-state charts (secondary sources) both list "No law" for firings and resignations. Federal rules still require the final wages by the regular payday.No law Sources: [MDES: Mississippi Employment Security Law and regulations](https://mdes.ms.gov/media/332119/mdes_lawsandregulation_web.pdf); [Paycor (secondary source): Final paycheck laws by state (last updated December 1, 2025)](https://www.paycor.com/resource-center/articles/final-paycheck-laws-by-state/); [Insperity (secondary source): State-by-state final pay laws (HCM knowledge base, 2025)](https://help.insperity.com/hcm/knowledge-base/state-by-state-final-pay-laws/), checked November 2026 · More: [Final paycheck laws by state](/bookkeeping/final-paycheck-laws-by-state)
- #### 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: Worksearch requirements](https://mdes.ms.gov/worksearch), checked November 2026 · More: [Unemployment work search rules by state](/tools/unemployment-work-search-requirements-by-state)

### 8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

- #### ConfirmedState copies of W-2s and 1099s DOR's 1099 guidance says '1099s that are submitted to the IRS are also required to be filed with the Mississippi Department of Revenue,' and lists each 1099 type as required 'regardless if there is any Mississippi withholding.' The withholding page gives the due dates (paper and electronic, February 28).W-2s: January 31
- 1099s: February 28
- Annual reconciliation: Form 89-140, Mississippi Annual Information Return (sent with paper W-2s and 1099s; not filed with electronic returns), due January 31 with paper W-2s; February 28 with paper 1099s (next business day if on a weekend or state holiday).
- Electronic filing: Electronic filing is required for taxpayers required to file electronically with the federal government (regardless of the number of Mississippi statements), employers with 10 or more W-2s, taxpayers with 10 or more 1099s, those using one payroll service provider all year, and employee leasing companies.

Source: [Mississippi DOR: Form 89-140, Mississippi Annual Information Return (Rev. 10/20)](https://www.dor.ms.gov/sites/default/files/89140208.pdf), checked November 2026 · More: [1099 and W-2 deadline finder](/bookkeeping/1099-w2-filing-deadline-finder?states=ms)

## 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.

Hiring in another state? [Employer registration in Mississippi, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check).

| 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). | [MDES: Employer FAQs](https://www.mdes.ms.gov/employer-faqs/) |
| 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. | [Mississippi DOR: Withholding Tax, General Information](https://www.dor.ms.gov/node/76) |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | [IRS Topic no. 752, Filing Forms W-2 and W-3](https://www.irs.gov/taxtopics/tc752) |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| 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. | [Mississippi DOR: Withholding Tax, General Information](https://www.dor.ms.gov/node/76) |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | [MDES: Employer FAQs](https://www.mdes.ms.gov/employer-faqs/) |
| 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). | [MDES: Employer FAQs](https://www.mdes.ms.gov/employer-faqs/) |
| 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). | [MDES: Employer FAQs](https://www.mdes.ms.gov/employer-faqs/) |

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](/toolkits/mississippi-employer-compliance-kit-2027)

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?**

$14,000 per employee in 2027 ($14,000 in 2026). Miss. Code s. 71-5-351(4) (FindLaw, current as of January 1, 2025): "Seven Thousand Dollars ($7,000.00) through December 31, 2010, and Fourteen Thousand Dollars ($14,000.00) thereafter", with no end date; MDES also gives $14,000. The amount stays until the Legislature changes it.

**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?**

No statewide paid sick leave law for private employers.

**When is a final paycheck due in Mississippi?**

If the employer ends the job: Mississippi has no state final-pay deadline: Paycor's and Insperity's 50-state charts (secondary sources) both list "No law" for firings and resignations. Federal rules still require the final wages by the regular payday. If the employee quits: Mississippi has no state final-pay deadline: Paycor's and Insperity's 50-state charts (secondary sources) both list "No law" for firings and resignations. Federal rules still require the final wages by the regular payday.

**Does Mississippi require state W-2 or 1099 filing?**

DOR's 1099 guidance says '1099s that are submitted to the IRS are also required to be filed with the Mississippi Department of Revenue,' and lists each 1099 type as required 'regardless if there is any Mississippi withholding.' The withholding page gives the due dates (paper and electronic, February 28). W-2s: January 31 1099s: February 28

**Do Mississippi employers need workers' comp?**

Employers with five or more regularly employed workers. Below five, coverage is voluntary.

Related: [Employer compliance by state](/bookkeeping/employer-compliance-by-state) · [2027 changes for employers](/bookkeeping/2027-state-law-changes-for-employers?state=ms)

**Rule Watch:** keep this state's employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. [See Rule Watch](/rule-watch).

Required posters: [workplace posters by state](/bookkeeping/required-workplace-posters-by-state), with free official links.

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