Country Payroll Guide USA – Mississippi

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Key Facts

Capital
Jackson
Date format
mm/dd/yyyy
Currency
United States Dollar (USD)
VAT
the standard state rate is 7% to 8% depending on local municipalities.

Contributions

Employers

Unemployment Insurance (State)
Unemployment (State) - 0% to 5.4%
Unemployment- New Employer (State)
Unemployment- New Employer (State) - 1% to 1.2%
FICA Social Security (Federal)
FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
FICA Medicare (Federal)
FICA Medicare (Federal) - 1.45% (Maximum taxable wages is 142,800 USD)
FUTA Unemployment (Federal)
FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
Total Employment Cost
Total Employment Cost - 13.65% to 19.05%

Employees

FICA Social Security (Federal)
FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
FICA Medicare (Federal)
FICA Medicare (Federal) - 1.45% (Maximum taxable wages is 142,800 USD)
Unemployment (Federal)
Unemployment (Federal) - 6%
Total Employee Cost
Total Employee Cost - up to 14.55%

Minimum Wage

Minimum Wage
The minimum wage in Mississippi is 7.25 USD per hour.

Payroll

Payroll Cycle
Bi-Monthly
13th Salary

There are no statutory laws on 13th salary.

Income Tax

Employee Income Tax (1) Single Filer (Federal)
$0 - $9,875 = 10%
Employee Income Tax (2) Single Filer (Federal)
$9,876 - $40,125 = 12%
Employee Income Tax (3) Single Filer (Federal)
$40,126 - $85,525 = 22%
Employee Income Tax (4)Single Filer (Federal)
$85,526 - $163,300 = 24%
Employee Income Tax (5) Single Filer (Federal)
$163,301 - $207,350 = 32%
Employee Income Tax (6) Single Filer (Federal)
$207,350 - $518,400 = 35%
Employee Income Tax (7) Single Filer (Federal)
Over $518,400 = 37%

Employee Income Tax (State)

Employee Income Tax (State) (1)
0 - $2000 = 0%
Employee Income Tax (State) (2)
$2,000 - $5,000 = 3%
Employee Income Tax (State) (3)
$5,000 - $10,000 = 4%
Employee Income Tax (State) (4)
Over $10,000 = 5%

Working Hours

General Working Hours

40 hours per week, eight hours per day.

Overtime

There are no state laws on overtime, however, Mississippi follows the FLSA. Non-exempt hourly employees must be paid one-and-a-half times their regular rate of pay for all hours worked over 40 in a work week.

Leave

Paid Time Off

There are no statutory laws regarding annual leave in Mississippi.

Public Holidays

Nine public holidays.

Sick Days

There are no statutory laws on sick leave in Mississippi, however, an employer may be obligated to follow the Family and Medical Leave Act (FMLA) which provides certain employees with up to 12 weeks of unpaid.

Maternity Leave

Maternity leave falls under FMLA.

Paternity Leave

Paternity leave falls under FMLA.

Parental Leave

Parental leave falls under FMLA.

Termination

Termination Process

Mississippi follows “employment at will” doctrine which means both the employee and employer are allowed to terminate the employment at any given time without a reason. At the time of termination the employer must pay all the necessary wages up to the day of termination.

Notice Period

There are no provisions in the law outlining notice, however, dismissal in Mississippi follows the federal Worker Adjustment and Retraining Notification Act (WARN) which outlines 60 days’ notice for mass layoffs.

Severance Pay

There is no requirement for severance pay and it is a matter of agreement between an employer and an employee.

Probation Period

No probation period.

Visa

Employment Visa

In general, work visas are based on a specific offer of employment. In most cases, a petition must be filed and approved by the United States Citizenship and Immigration Services (USCIS) before applying for the visa at a U.S. Embassy.