Mississippi Payroll Taxes: 2026 Employer Guide
Quick Facts
Key payroll tax details at a glance.
State Income Tax
Flat (up to 4.00%)
SUI New Employer Rate
1.0% (1st year), 1.1% (2nd year), 1.2% (3rd year)
SUI Wage Base
$14,000 per employee
SUI Rate Range
0.2% to 5.4%
Employee SUI Contribution
No
Local Taxes
No
Overview: Mississippi Payroll Landscape
Mississippi offers one of the simpler payroll environments in the Southeast. The flat 4% income tax (with a $10,000 exemption), no local taxes, and a moderate SUI wage base of $14,000 make compliance straightforward. Mississippi has been gradually simplifying its tax code over recent years.
One unique feature: Mississippi’s new employer SUI rate increases each year for the first three years (1.0%, 1.1%, 1.2%) before the experience-rated system takes over. This graduated approach is different from most states that assign a single new employer rate. The new hire reporting deadline is 15 days.
This guide breaks down each of Mississippi’s employer obligations: registration requirements, 2026 tax rates and wage bases, filing deadlines, and the compliance pitfalls that catch expanding startups off guard. Whether you’re hiring your first Mississippi employee or managing a growing remote team, everything you need to stay compliant is here.
Mississippi State Income Tax
Withholding rates, brackets, and forms.
Tax Type
Flat
Top Rate
4.00%
Withholding Form
89-350
Mississippi Unemployment Insurance (SUI)
Employer rates, wage bases, and contribution details.
New Employer Rate
1.0% (1st year), 1.1% (2nd year), 1.2% (3rd year)
Wage Base
$14,000 per employee
Rate Range
0.2% to 5.4%
Employee Contribution
—
Mississippi SUI (State Unemployment Insurance) is an employer-paid tax that funds unemployment benefits for workers who lose their jobs. It is administered by the Mississippi Department of Employment Security. Registration: Employers must register with the Mississippi Department of Employment Security as soon as they hire their first Mississippi employee. Registration can be completed online.
Mississippi Compliance Checklist
Deadlines, filing requirements, and official resources.
Key Deadlines
Withholding deposits
Due Varies by liability
Quarterly returns (Q1)
Due April 30
Quarterly returns (Q2)
Due July 31
Quarterly returns (Q3)
Due October 31
Quarterly returns (Q4)
Due January 31
Annual reconciliation
Due February 28
W-2 state copies
Due January 31
New hire report
Due Within 15 days of start date
How Warp Handles Mississippi Payroll
Warp is the only AI-native HR & Payroll platform built for ambitious companies. Instead of clicking through clunky dashboards or Mississippi’s .gov websites for taxes, Warp’s AI agents open your Mississippi tax accounts, file every payroll form, and resolve every tax notice automatically.
What Warp handles for Mississippi employers:
- Mississippi tax account registration and setup
- Automated income tax withholding calculations and deposits
- SUI registration and quarterly filings
- Annual W-2 and reconciliation filing
- Tax notice resolution directly with Mississippi agencies, so you never spend hours on hold
Every Warp customer gets a dedicated Account Manager and Benefits Advisor included to guide them through payroll setup, multi-state expansion, and benefits selection. You’ll never visit a government website, negotiate with tax agencies, or pay an accountant $150 per quarterly filing.
If you don’t want to deal with navigating Mississippi .gov portals, check out a demo of Warp to see how we can help you stop worrying about compliance and get back to building.
Tax data last verified: March 12, 2026