Employer of Record · Mississippi

Employer of Record in Mississippi.
Workers' Comp at 5 Employees. Income Tax Declining.

Mississippi has two compliance features that distinguish it from most other states. Workers' compensation is not required until an employer reaches 5 employees — giving small employers a window that most states do not provide. And Mississippi is actively reducing its income tax, with legislation moving toward eventual elimination of the tax entirely. Mississippi has no state minimum wage law — the federal $7.25/hr floor applies. Jackson is the capital and largest city, with healthcare, government, and logistics as the major employer sectors. WorkGenius becomes your legal employer and manages every Mississippi obligation from day one.

$7.25/hr
Minimum wage (federal floor)
5+ employees
Workers' comp threshold
Declining
State income tax (phase-out underway)

Mississippi by the Numbers

Minimum wage
$7.25/hr
Mississippi has no state minimum wage law — the federal floor applies
State income tax
5% (declining)
Mississippi is phasing down its income tax; the rate on taxable income above $10,000 is 5% and declining under current legislation
Workers' compensation
Required (5+ employees)
Mississippi requires workers' comp for employers with 5 or more employees — not from the first hire
Final paycheck
Next regular payday
Final wages are due on the next scheduled payday following separation
Anti-discrimination coverage
Federal statutes govern
Mississippi relies primarily on federal anti-discrimination law (Title VII at 15+, ADA at 15+, ADEA at 20+)
Paid leave mandate
None (state)
Mississippi has no state-mandated paid sick leave or paid family leave program
The Defining Law

Mississippi Workers' Compensation: 5-Employee Threshold and Income Tax Phase-Out

Mississippi Code §71-3-5 requires workers' compensation coverage for employers with five or more employees — a threshold that is higher than the 1-employee requirement in most states and mirrors Alabama's approach. This means Mississippi employers with four or fewer employees are exempt from mandatory workers' comp coverage. The 5-employee count includes regular full-time and part-time workers. The obligation attaches immediately when the fifth employee is hired. Separately, Mississippi has enacted legislation to phase down and eventually eliminate its state income tax. The 4% bracket on income up to $10,000 has already been eliminated, and the remaining 5% rate on income above that level is declining in annual steps under current law. For employers, each year's withholding table requires updating as the rate decreases.

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The ABC Test
  • Mississippi requires workers' comp for employers with 5 or more employees — not from the first hire
  • The 5-employee count includes all full-time and part-time regular employees
  • Coverage obligation attaches immediately when the fifth employee begins work — no grace period
  • Mississippi is phasing down its income tax; the 4% bracket has been eliminated and the 5% rate is declining
  • Mississippi has no state minimum wage law — the federal $7.25/hr floor applies to FLSA-covered employers
  • WorkGenius tracks Mississippi headcount for workers' comp enrollment and updates withholding as income tax rates decline
Mississippi Coverage

What WorkGenius Handles for Mississippi

Mississippi's 5-employee workers' comp threshold, declining income tax rates, federal-floor minimum wage, and at-will employment environment create a lean compliance profile.

Workers' Compensation — 5-Employee Threshold Tracking

WorkGenius tracks Mississippi headcount and ensures workers' comp coverage is enrolled and active before the fifth employee begins work. No gap in the obligation, no retroactive exposure.

Declining Income Tax — Withholding Updates

Mississippi's income tax is being phased down. WorkGenius updates withholding tables as each rate reduction takes effect, ensuring employees are not over-withheld.

Federal Anti-Discrimination Compliance

Mississippi relies primarily on federal anti-discrimination law. WorkGenius ensures all employment agreements and onboarding materials meet federal Title VII, ADA, and ADEA requirements for Mississippi hires.

Wage Payment Compliance

Mississippi requires wages to be paid at least semi-monthly. WorkGenius manages pay frequency, delivers final pay on the next regular payday, and maintains required wage records.

Non-Compete Structuring

Mississippi courts enforce non-compete agreements under a reasonableness standard. WorkGenius drafts Mississippi non-competes with appropriate duration and geographic scope.

Benefits Administration & Termination

ACA-compliant health coverage, 401(k), and disability insurance enrolled and administered. Offboarding includes final pay on the next regular payday and COBRA administration.

Mississippi Compliance Dashboard
3 workers · All compliant
Live
Mississippi Workers' Comp Threshold & Tax Check
Passed
Workers' comp enrollment — required at 5 employees (not 1)
Income tax rate declining — phased reduction toward elimination underway
At-will employment confirmed — no state minimum wage above federal floor
This Week's Payroll
$7.25
Base/hr
$10.88
OT rate (1.5×)
Auto
Calculated
Weekly invoice sent
Every Friday · All-in rate
Sent
Technology-Powered

How WorkGenius Handles Mississippi EOR

Mississippi requires workers' compensation for employers with 5 or more employees — like Alabama, the threshold is higher than most states. Mississippi is also actively phasing down its income tax toward eventual elimination. WorkGenius tracks headcount, applies the current withholding rates, and handles Mississippi payroll and compliance automatically.

  • Workers' Comp — 5-Employee Threshold
    Mississippi requires workers' comp for employers with 5 or more employees. WorkGenius tracks headcount and enrolls at the correct threshold — no gap when the fifth employee is hired.
  • Mississippi Payroll, Automatically
    Minimum wage at $7.25/hr (federal floor — Mississippi has no state minimum wage law), income tax rate declining under phased reduction legislation, SUTA on applicable wages — all calculated and remitted on every pay cycle.
  • Income Tax Phasing Down
    Mississippi enacted legislation to phase down and eventually eliminate its state income tax. The rate on income above $10,000 is declining in annual steps. WorkGenius updates Mississippi withholding as each reduction takes effect.
  • One Weekly Invoice
    A single, transparent weekly invoice covering payroll, taxes, benefits, and compliance. No surprises, no hidden fees.

Other Key Mississippi Compliance Areas

Mississippi is one of the most employer-friendly states in the US — minimal mandated leave, federal-floor minimum wage, and a workers' comp threshold that exempts small employers.

Workers' Compensation — 5-Employee Threshold

5-employee threshold

Mississippi Code §71-3-5 requires workers' comp for employers with 5 or more employees. The first four hires are exempt from mandatory coverage. Voluntary coverage is available. The obligation attaches immediately on the fifth hire.

Income Tax Phase-Out

Tax phase-out underway

Mississippi has eliminated its 4% income tax bracket and is phasing down the 5% rate on income above $10,000. Current legislation aims to reduce the rate further over several years. WorkGenius updates Mississippi withholding as each reduction takes effect.

No State Minimum Wage Law

Federal floor only

Mississippi has no state minimum wage statute — the federal $7.25/hr floor applies to employers covered by the Fair Labor Standards Act. Mississippi is one of a small number of states that have not enacted any state minimum wage, relying entirely on federal law.

Anti-Discrimination Coverage

Federal statutes govern

Mississippi relies primarily on federal anti-discrimination law — Title VII (15+ employees), ADA (15+), and ADEA (20+). Mississippi does not have a comprehensive state employment discrimination statute covering private employers equivalent to federal law.

Simple Process

How It Works in Mississippi

From first conversation to fully compliant employment — typically within days.

1

Tell Us What You Need

Workers, roles, locations, and start dates. We tailor the setup to your needs.

2

We Assess & Classify

Our AI runs every worker through California's ABC test. We prepare compliant contracts and payroll setup.

3

Workers Are Employed

Onboarded with California-compliant contracts, benefits enrolled, payroll running from day one.

4

We Handle Ongoing

Payroll runs with daily OT. Taxes filed. Compliance monitored. One weekly invoice.

Mississippi EOR: Common Questions

When does Mississippi require workers' compensation coverage?

Mississippi Code §71-3-5 requires workers' compensation coverage for employers with five or more employees. The first four hires are exempt from mandatory coverage requirements. The 5-employee count includes all regular full-time and part-time employees. The obligation attaches immediately when the fifth employee begins work — there is no grace period. WorkGenius tracks Mississippi headcount and enrolls in workers' comp before the fifth employee starts.

What is happening to Mississippi's income tax?

Mississippi has been phasing down its income tax. The 4% bracket on the first $10,000 of taxable income has been eliminated. The remaining 5% rate on income above $10,000 is declining under current legislation, with an intent to reduce it further over time. WorkGenius updates Mississippi withholding tables as each rate reduction takes effect, so employees are never over-withheld as the rate declines.

Does Mississippi have a state minimum wage?

Mississippi has no state minimum wage law. The federal minimum wage of $7.25/hr applies to all Mississippi employers covered by the Fair Labor Standards Act (FLSA). Mississippi is one of the few states that has never enacted a state minimum wage statute, relying entirely on the federal floor.

Does Mississippi have a state anti-discrimination law?

Mississippi does not have a comprehensive state employment discrimination statute for private employers equivalent to federal Title VII. Mississippi private employers are governed primarily by federal law: Title VII (15+ employees) for race, color, religion, sex, and national origin; the ADA (15+ employees) for disability; and the ADEA (20+ employees) for age discrimination. WorkGenius ensures all Mississippi employment agreements and onboarding materials meet applicable federal anti-discrimination requirements.

Does Mississippi have paid sick leave or family leave requirements?

No. Mississippi has no state-mandated paid sick leave or paid family leave program. Federal FMLA provides unpaid job-protected leave for qualifying employees at employers with 50 or more employees. Mississippi is one of the most employer-friendly states on leave compliance — no accrual mandates, no leave insurance contributions, and no paid leave obligations beyond any voluntary policy the employer offers.

Are non-compete agreements enforceable in Mississippi?

Yes. Mississippi courts enforce non-compete agreements under a reasonableness standard, examining duration, geographic scope, and the scope of restricted activity. Mississippi has not enacted a statutory ban or income-based threshold for non-competes. Courts apply a reasonableness analysis and may modify overly broad provisions. WorkGenius drafts non-compete provisions calibrated to Mississippi's reasonableness standard.

Explore other state EOR guides

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