Mississippi Pay Stub Requirements
Official Mississippi pay stub and payroll tax rules, sourced directly from state and federal agencies.
Create Your Pay StubMississippi is one of the few states with almost no wage law of its own: no state minimum wage, no pay stub statute, no overtime, break, sick leave or final-paycheck rules. What changes from year to year is its income tax, which exempts the first $10,000 and is being cut on a schedule — 4.0% on the rest for 2026, down from 4.4% in 2025, and 3.75% for 2027.
It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.
Mississippi paycheck calculatorSee federal and Mississippi taxes and your take-home pay — free.Is a pay stub required in Mississippi?
Mississippi law does not contain a statute requiring employers to furnish employees with an itemized pay stub or wage statement. Mississippi Code Title 71, Chapter 1 (Employment Practices) governs pay frequency and related wage protections but does not list any wage-statement content requirements.
How often must employees be paid?
Manufacturing, mining, and similar corporations, companies, associations, partnerships, and individuals employing 50 or more employees, along with public service corporations, must pay employees at least twice a month (e.g., on the second and fourth Saturday), covering wages earned up to about 10 days (or 15 days for public service corporations) before the payday. The law excludes bona fide executive, administrative, or professional employees. Mississippi does not otherwise set a statutory pay-frequency requirement for most other employers.
Source: Miss. Code Ann. § 71-1-35
Mississippi minimum wage
Mississippi has no state minimum wage law, so the federal minimum of $7.25 an hour applies to employees covered by the Fair Labor Standards Act.
- Tipped employees: a cash wage of at least $2.13 per hour under federal law, provided tips bring total pay to at least $7.25.
- Employees under 20: federal law allows $4.25 per hour for their first 90 consecutive calendar days.
Source: Fair Labor Standards Act, 29 U.S.C. §§ 203(m), 206
Overtime & double time
Mississippi has no state overtime law; the federal Fair Labor Standards Act governs overtime.
| Trigger | Pay rate |
|---|---|
| Daily overtime | No daily overtime rule. |
| Weekly overtime | 1.5× the regular rate for hours beyond 40 in a workweek, under the federal FLSA. |
| 7th consecutive workday | No seventh-consecutive-day rule. |
Source: Fair Labor Standards Act, 29 U.S.C. § 207
Meal & rest break requirements
Mississippi does not require meal breaks. Where an employer gives a bona fide meal period with the employee relieved of duty, federal rules allow it to be unpaid.
Mississippi does not require rest breaks. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.
Source: No Mississippi break statute; 29 C.F.R. §§ 785.18–785.19
Mississippi state income tax
Mississippi exempts the first $10,000 of taxable income and taxes the rest at a single rate that is being phased down: 4.4% for 2025, 4.0% for 2026 and 3.75% for 2027. Each spouse gets a separate $10,000 exemption on a joint return.
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 0% |
| Over $10,001 | 4.0% |
Source: Mississippi Dept. of Revenue, General Information and 2026 withholding tables (Pub. 89-700)
Vacation & paid time off (PTO)
Mississippi does not require paid vacation. Whether unused vacation is paid at separation follows the employer's policy or the employment contract.
Vacation pay the employer has promised under its policy can be claimed like other wages due.
Source: No Mississippi vacation statute; terms set by employer policy or contract
Final paycheck rules
Mississippi has no final paycheck law. Final wages are normally paid on the next regular payday, but no state statute sets a deadline or penalty.
| Situation | Final wages due |
|---|---|
| Fired or laid off | No state deadline — in practice, the next regular payday. |
| Quits or resigns (notice makes no difference) | No state deadline — the same as a discharge. |
Source: No Mississippi final-pay statute
Other Mississippi payroll taxes employers should know
Mississippi employers pay state unemployment insurance (UI) contributions to the Mississippi Department of Employment Security (MDES); Mississippi does not have a state disability insurance or paid-family-leave payroll tax.
| Tax | Rate | Notes |
|---|---|---|
| Unemployment Insurance (SUI) | New employers: 1.0% in the first year, 1.1% in the second and 1.2% from the third year until experience-rated; experienced employers 0.2% to 5.4% | Applies to the first $14,000 of each employee's wages per calendar year. Administered by the Mississippi Department of Employment Security. |
| State Disability Insurance and Paid Family Leave | None | Mississippi has neither programme. |
Source: Mississippi Department of Employment Security (MDES), "Unemployment Tax"
Common questions about Mississippi pay stubs
Why did my Mississippi withholding drop in 2026?
Because the rate fell. Mississippi taxes income above $10,000 at 4.0% for 2026, down from 4.4% in 2025, and the 2026 withholding tables already use the new rate. A further cut to 3.75% is scheduled for 2027.
Do Mississippi employers have to give pay stubs?
No Mississippi law requires one, though most employers provide a stub through their payroll service. Federal law requires employers to keep records of hours, pay and deductions for at least three years (29 C.F.R. § 516.5), so you can ask for an earnings statement.
Does Mississippi have a minimum wage?
Not a state one. Employees covered by federal law are owed at least $7.25 an hour, and Mississippi cities and counties cannot set a higher rate.
When is my last paycheck due in Mississippi?
No Mississippi law sets a deadline. Most employers pay final wages on the next regular payday; if they are not paid, the remedies are a federal wage claim or a contract claim in state court.
Guides that go with this page
Mississippi's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.
- What a pay stub is, line by line — Every section of a stub and what each figure means.
- Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
- Final paycheck checklist — What to verify on your last stub before you lose access to the payroll system.
- Budgeting from take-home pay — Working from real pay dates instead of a salary divided by twelve.
Sources & references
Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.
- Miss. Code Ann. § 71-1-35 (pay of employees twice a month) - Justia (mirror)
- Mississippi Code Title 71, Chapter 1 index - Justia (mirror)
- Individual Income Tax Frequently Asked Questions - Mississippi Dept. of Revenue
- Mississippi Department of Revenue (home)
- Unemployment Tax - Mississippi Dept. of Employment Security (MDES)
- Mississippi Dept. of Revenue — General information (income tax rate schedule)
- Mississippi Dept. of Revenue — Withholding tables and employer instructions (Pub. 89-700)
- Mississippi Dept. of Employment Security — Employer FAQs
- U.S. DOL — Minimum wage for tipped employees
Last checked: October 2026. See our editorial standards & sources for how these figures are verified.