Withholding Requirements:

• Register federal employer identification number for state withholding by filing Form 70-001 (Registration Application).  To file online click here.
• Mississippi Employee’s Withholding Exemption Certificate - Form 89-350
• Withholding Method = formula
• Supplemental Rate = If no tax withheld from regular wages, add to regular wages for current or preceding payroll period and withhold on total. If tax withheld from regular wages, add to regular wages, compute tax on total, and subtract tax withheld on regular wages.

Local Taxes:

None

State Unemployment Insurance (SUI):

Benefit wage ratio formula:

• Wage base is $14,000 for 2019
• Rates range from 0.2% to 5.6% for 2019
• Rates include 0.20% for 2019 workforce training enhancement tax per H.B. 108

In 2019, new employers use 1.2% for 1st year liability, 1.3% for 2nd year and 1.4% for 3rd year.

Effective for 2019, the rate of the surtax for the workforce enhancement training fund is 0.20%.

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum Wage - The federal minimum wage rate applies
Termination Pay - no provision.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 15 days to on Form MDHS-DCSE-6700.
Send to:
Mississippi State Directory of New Hires
PO Box 900008
Raleigh, NC 27675-9008
Phone: 800-241-1330
Fax: 800-937-8668

Report Online

Remit withholding for child support to:

CRDU
PO Box 4301
Jackson, MS 39296
601-359-9906

To report online click here

Reciprocal States:

None