Short answer. Miss. Code s. 71-5-351(4) (FindLaw, current as of January 1, 2025): "Seven Thousand Dollars ($7,000.00) through December 31, 2010, and Fourteen Thousand Dollars ($14,000.00) thereafter", with no end date; MDES also gives $14,000. The amount stays until the Legislature changes it. New employers pay 1%.
$14,000
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $14,000 (unchanged)
- 2026 wage base
- MDES: employers pay tax on the first $14,000 of wages paid to each employee each calendar year.
- New employer rate
- 1%. MDES: 1.0% the first year of liability, before any Workforce Investment and Training Contribution.
- Rate range
- 0.2%–5.4% (2026). MDES: rates vary between 0.2% and 5.4%.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Mississippi Department of Employment Security (MDES)
- Registration
- Register or open an account. MDES: file the Status Report (Form UI-1) online.
New employer rates by type of business
| Who | Rate | What the official page says |
|---|---|---|
| Most new employers | 1% | MDES: 1.0% the first year of liability, before any Workforce Investment and Training Contribution. |
| Second year of liability | 1.1% | MDES. |
| Third and later years, until eligible for an experience rate | 1.2% | MDES. |
Other amounts on the same official pages
- Workforce Investment and Training Contribution: MDES says it may apply on top of the new employer rates; the amount isn't on the page we opened.
What it costs: an example
Three employees at the new employer rate of 1% on the $14,000 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
Hiring in another state? Employer registration in Mississippi, done for you, or a free bookkeeping health check.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $5,500.00 | $55.00 | Not reached | $33.00 |
| Around the base | $14,000.00 | $140.00 | Q4 | $42.00 |
| Above the base | $25,000.00 | $140.00 | Q3 | $42.00 |
Total for the three: $335.00 state plus $117.00 federal. Run your own staff in the SUTA and FUTA calculator set to Mississippi.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
MDES: due by the last day of the month after each quarter (April 30, July 31, October 31, January 31); a weekend or holiday moves it to the next workday.
Setting up the account for 2027
- Register for an unemployment tax account: MDES: file the Status Report (Form UI-1) online.
- Set the 2027 wage base of $14,000 in payroll.
- Use 1% until your rate notice arrives, or the industry rate that applies to you; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Sources
- MDES: Employer FAQs
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
- FindLaw Codes (secondary source): Miss. Code s. 71-5-351 (statute text on FindLaw, current as of January 1, 2025)
Sourced from official pages; a few facts from vetted secondary sources, marked "(secondary source)".
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Mississippi unemployment tax questions
What is the Mississippi unemployment tax wage base for 2027?
$14,000 per employee, the same as 2026. Miss. Code s. 71-5-351(4) (FindLaw, current as of January 1, 2025): "Seven Thousand Dollars ($7,000.00) through December 31, 2010, and Fourteen Thousand Dollars ($14,000.00) thereafter", with no end date; MDES also gives $14,000. The amount stays until the Legislature changes it.
What SUTA rate does a new employer pay in Mississippi?
1%. MDES: 1.0% the first year of liability, before any Workforce Investment and Training Contribution. On a full $14,000 base that's $140.00 per employee for the year.
Do construction or other industries pay a different new employer rate in Mississippi?
Yes: second year of liability 1.1%; third and later years, until eligible for an experience rate 1.2%. MDES.
When are Mississippi quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. MDES: due by the last day of the month after each quarter (April 30, July 31, October 31, January 31); a weekend or holiday moves it to the next workday.
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