What are the Mississippi payroll tax registration requirements?

 If you plan to run payroll in Mississippi or hire employees who live or work in the state, you must register as an employer with the state. This registration allows you to correctly withhold, file, and pay state payroll taxes. Below is a detailed overview of Mississippi payroll tax requirements to guide you through the process. 

Mississippi Registration for Income and Unemployment Taxes

The State of Mississippi requires you to register with the following tax agencies to make Mississippi state tax payments and filings:

• Mississippi Department of Revenue (DOR): Register to obtain your Mississippi Withholding Account Number for withholding state income taxes.

• Mississippi Department of Employment Security (LWC): Register to obtain your Employer Account Number to file and pay state unemployment taxes. 

Register for the Mississippi Department of Revenue (DOR)

To register with the Mississippi Department of Revenue (DOR), you must follow the steps below. 

• Register via Online:

• Visit the Mississippi Department of Revenue (DOR)

• Scroll to the “Apply Online” tile, and click Apply for Tax Accounts, Liquor Permits, Amusement Decals.

• Click Register a New Taxpayer.

• Complete the remaining steps to register.

Number Issued

After completing the registration, you will receive a Mississippi Withholding Tax Account Number. This number is used to file state withholding forms like Form MS W-2.

 

Register for the Mississippi Department of Employment Security(MDES)

To register with the Mississippi Department of Employment Security, make sure your business is liable for SUI taxes. Here are the conditions to register with DES.

• Employer must be paid $1500 in wages during any calendar quarter.

• You must have atleast one employee working for any part of the week for 20 or more different weeks during a calendar year.

• Register via Online

  • Visit the MDES registration page.

  • Click Register a New Business

  • Read the list of requirements, complete the basic info, and click Next.

  • Complete the remaining prompts and submit the registration. 

 

• Register by Mail

File Form UI-1 (Report to Determine Liability).

Mail to:

MDES Contribution Department
P.O. Box 22781
Jackson, MS 39225-2781
 

• Number Issued: After successful registration, you will receive the Employer account number. Use the Employer Account Number to file state withholding forms like Form UI-2/3, Employer’s Quarterly Wage Report.

State Withholding Certificate (Form L-4)

Form 89-350 – Employee’s Withholding Exemption Certificate

• Employees complete this form to determine the correct amount of Mississippi state income tax to withhold.

Exemptions:

• Employees who did not owe Mississippi state income tax last year and do not expect to owe this year may claim exemption from withholding.

Mississippi Payroll Tax Rates

Minimum Wage Base for Mississippi 

Mississippi is the state that does not have a state minimum wage base. Employers are required to follow the federal minimum wage. 

 

Mississippi State Unemployment Insurance (SUI)

SUI taxes are state-level payroll taxes that employers pay to fund unemployment benefits for eligible workers who lose their jobs through no fault of their own. Here are the SUI tax rates for Mississippi : 

 

Mississippi Payroll Tax Payments

To pay your Withholding and unemployment taxes, you must follow the given methods: 

Withholding Tax Payments:

• Pay via Online:  

  • To make a withholding Tax Payment, visit the Mississippi Department of Revenue Taxpayer Access Point (TAP) page.

  • Submit a credit or e-check payment through the official payments corporation. 

Unemployment Tax Payments:

• Pay via Online: 

To make an unemployment Tax Payment, visit the MDES website and pay online using e-check, debit, or credit card.

Pay Via Mail:   

• Download Form UI-2/3 Reporting Quarterly Wages and pay check to the Mississippi Department of Employment Security for the amount due. 

 

Mississippi Payroll Tax Filings

Here are the tax forms to be filed with the Mississippi Department of Revenue (DOR) and the Mississippi Department of Employment Security (MDES).

Mississippi Department of Revenue(DOR)

• Form 89-105, Employer’s Withholding Tax Return: Form 89-105 is used by Mississippi employers to report and remit the state income taxes withheld from employees’ wages. Employers are required to withhold Mississippi income tax from employee paychecks and submit it to the Mississippi Department of Revenue (DOR) along with this form.

How to file?

• File via Online: 

Employers can file and pay through the  MS Taxpayer Access Point.

Deadline

Due dates depend on your filing frequency as assigned by the Mississippi Department of Revenue(DOR).

• Monthly filers: Due by the 15th of the following month.

• Quarterly filers: Due by the last day of the month following the end of the quarter.

  • Q1 (Jan–Mar): April 30

  • Q2 (Apr–Jun): July 31

  • Q3 (Jul–Sep): October 31

  • Q4 (Oct–Dec): January 31

• Annual filers: Due on January 31 of the following year.

Amendments:

If you have made any errors on previously filed Form 89-105, the Mississippi Department of Revenue allows you to correct the errors by submitting the corrected return.

• Sign in to Taxpayer Access Point(TAP) 

• Obtain a copy of Form 89-105 that has already been filed.

• Correct the errors and submit to the DOR.

 

• Form MS W-2, Wage and Tax Statement

Form MS W-2 is used by Mississippi employers to report wages paid and Mississippi income taxes withheld from employees during the year. Employers must furnish copies to employees for their personal income tax filing and submit them to the Mississippi Department of Revenue (DOR) for reconciliation.

How to file

• File via Online: 

File electronically through the MS Taxpayer Access Point

• File via mail:

Small employers (fewer than 25 employees) may submit paper W-2s along with Form 89-140.

Deadline
Form MS W-2 is due by January 31st of the following year.

Amendments:

If you have made any errors on previously filed Forms MS W-2/89-140, the Mississippi Department of Revenue allows you to correct the errors by submitting the corrected return.

• Obtain a copy of Form W-2C(s) that were filed with the IRS.

• Download Form 89-140 and complete the required fields. Make sure to check the box for W-2C and submit the return t the address mentioned on the Form.

Mississippi Department of Employment Security (MDES)

• Form UI-2/3, Employer’s Quarterly Wage Report

Form UI-2/3 is used by Mississippi employers to report employee wages and calculate Unemployment Insurance (UI) contributions owed to the Mississippi Department of Employment Security (MDES). It ensures accurate tracking of taxable wages for unemployment benefits.

How to file?

• File via Online:

File through the MDES Online Tax Filing System and make payments via Electronic Fund Transfer(EFT).

• File via Mail:

Complete Form UI-2/3 and mail it to MDES with a check or money order for contributions due to the address mentioned on the form

• Deadline:
  Reports and payments are due quarterly, by the last day of the month following the end of each calendar quarter:

  • 1st Quarter (Jan–Mar): Due April 30

  • 2nd Quarter (Apr–Jun): Due July 31

  • 3rd Quarter (Jul–Sep): Due October 31

  • 4th Quarter (Oct–Dec): Due January 31

Amendments
The Mississippi Department of Employment Security (MDES) allows employers to correct any errors on a previously filed Form UI-2/UI-3 by submitting Form UI-3B (Amended Quarterly Wage Report).

• Download Form UI-3B from the MDES website.

• Refer to the original Form UI-2/UI-3 you submitted, and use the figures from that filing to complete the “Previously Reported” section.

• Submit the completed Form UI-3B to the mailing address provided on the form.

New Hire Report

The Mississippi New Hire Report is used by employers to report newly hired and rehired employees to the Mississippi State Directory of New Hires. This helps enforce child support orders and prevent unemployment insurance and workers’ compensation fraud. 

How to file?

1. Online (Preferred): Submit through the Mississippi State Directory of New Hires website.

2. Mail or Fax: Complete the New Hire Reporting Form and send it to:

Mississippi State Directory of New Hires
P.O. Box 3128
Ridgeland, MS 39158.

Fax: (800) 937-8668.