Short answer. MDES: employers pay tax on the first $14,000 of wages paid to each employee each calendar year. The 2027 base hadn't been announced when we checked. New employers pay 1%.
$14,000
taxable wages per employee for 2026 (the 2027 figure isn't out yet)
Unemployment tax at a glance
- 2027 wage base
- Not announced yet
- 2026 wage base
- MDES: employers pay tax on the first $14,000 of wages paid to each employee each calendar year.
- New employer rate
- 1%. MDES: 1.0% the first year of liability, before any Workforce Investment and Training Contribution.
- Rate range
- 0.2%–5.4% (2026). MDES: rates vary between 0.2% and 5.4%.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Mississippi Department of Employment Security (MDES)
- Registration
- Register or open an account. MDES: file the Status Report (Form UI-1) online.
New employer rates by type of business
| Who | Rate | What the official page says |
|---|---|---|
| Most new employers | 1% | 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. |
Other amounts on the same official pages
- Workforce Investment and Training Contribution: MDES says it may apply on top of the new employer rates; the amount isn't on the page we opened.
What it costs: an example
Three employees at the new employer rate of 1% on the $14,000 base, with wages paid evenly through 2026. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $5,500.00 | $55.00 | Not reached | $33.00 |
| Around the base | $14,000.00 | $140.00 | Q4 | $42.00 |
| Above the base | $25,000.00 | $140.00 | Q3 | $42.00 |
Total for the three: $335.00 state plus $117.00 federal. Run your own staff in the SUTA and FUTA calculator set to Mississippi.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
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.
Setting up the account for 2027
- Register for an unemployment tax account: MDES: file the Status Report (Form UI-1) online.
- Set the 2026 wage base of $14,000 in payroll, and update it when the 2027 figure is published.
- Use 1% until your rate notice arrives, or the industry rate that applies to you; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Not stated on the official pages we opened: the 2027 wage base.
Official sources
- MDES: Employer FAQs
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Mississippi unemployment tax questions
Has Mississippi announced its 2027 unemployment wage base?
Not on the official pages we opened in November 2026. The 2026 base is $14,000. We show the 2026 base until the state publishes 2027.
What SUTA rate does a new employer pay in Mississippi?
1%. MDES: 1.0% the first year of liability, before any Workforce Investment and Training Contribution. On a full $14,000 base that's $140.00 per employee for the year.
Do construction or other industries pay a different new employer rate in Mississippi?
Yes: second year of liability 1.1%; third and later years, until eligible for an experience rate 1.2%. MDES.
When are Mississippi quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. 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.
Compare every state: SUTA wage base by state 2027 · Kentucky SUTA 2027 · Missouri SUTA 2027