Mississippi payroll tax withholding requirements for employers

Mississippi requires employers to withhold income tax from employees' paychecks, in addition to employer-paid unemployment taxes. There are no local income taxes in Mississippi, and the state has no reciprocal agreements with any other states.

What are my state payroll tax obligations?

• Withhold state income tax from employees' paychecks.
• Pay employer unemployment taxes.
• Have employees fill out Form 89-350, Mississippi Employee's Withholding Exemption Certificate, to be used when calculating withholdings.
• Mississippi does not have any reciprocal agreements with any other states.

Local taxes

There are no local income taxes in Mississippi.

How do I register as an employer?

As an employer located in Mississippi, you will need to register with both of the following agencies:

1. The Mississippi Department of Revenue, for withholding state income taxes from wages. Employers can use the Department of Revenue's online registration site. Once on the site, click on the "Register for taxes" link under the "I want to" menu.
2. The Mississippi Department of Employment Security, for employer unemployment taxes, using their online registration site. To begin the registration process, click Register under Employers (navigation menu at the left side of the page) and then click on "Click here to register online". Alternatively, employers may fill out Form UI-1 MDES Status Registration and follow the instructions to submit it to the Mississippi Department of Employment Security.

What are the payroll tax filing requirements?

Employers may file Form 89-105 directly on the Mississippi Taxpayer Access Point (TAP); however, they must be registered to use the TAP system. If not currently registered, register online: once on the site, click the "Register for taxes" link under the "I want to..." menu and follow the instructions.

For online unemployment filing and payment, go to Mississippi's Department of Employment Services and click Log in to begin.

Anything else I need to know?

In Mississippi, agricultural employees are not subject to withholding taxes.

Where can I find more info?

• Mississippi Department of Revenue, for more information on state income tax withholdings. See the Department of Revenue's Withholding and Income Tax Tables and Employer Instructions for more information.
• Mississippi Department of Employment Security, for more information about unemployment insurance. An Employer Reference Guide is also available.

Frequently asked questions

Does Mississippi require employers to withhold state income tax?

Yes. Mississippi requires employers to withhold income tax from employees' paychecks, in addition to employer-paid unemployment taxes. Employees fill out Form 89-350, the Mississippi Employee's Withholding Exemption Certificate, which is used when calculating withholdings.

Are there local income taxes in Mississippi?

No. There are no local income taxes in Mississippi. Mississippi also does not have any reciprocal agreements with any other states.

Which agencies do I have to register with as a Mississippi employer?

Register with the Mississippi Department of Revenue for withholding state income taxes from wages, and with the Mississippi Department of Employment Security for employer unemployment taxes. Both agencies offer online registration, and employers may alternatively file Form UI-1, MDES Status Registration, with the Department of Employment Security.

When is Mississippi's quarterly unemployment wage report due?

Form UI-2/3, Employer's Quarterly Wage Report, is due by the end of the month immediately following each calendar quarter — April 30 for Quarter 1, July 31 for Quarter 2, October 31 for Quarter 3 and January 31 for Quarter 4.

Are agricultural employees subject to Mississippi withholding?

No. In Mississippi, agricultural employees are not subject to withholding taxes.