Mississippi payroll taxes
Every tax withheld from a Mississippi paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: assets.equifax.com, taxfoundation.org, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| Mississippi SUTA | — | 1% (new) | $14,000 |
| Mississippi income tax | 0% | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
State unemployment insurance
Mississippi charges new employers 1% on the first $14,000 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0.2% to 5.6%. New employer rate is 1.0% in year 1, 1.1% in year 2 and 1.2% in year 3. Wage base fixed by statute.
Workforce investment/training contribution of about 0.2%, included in the Equifax min/max
Register and file with the Mississippi unemployment tax agency.
Income tax withholding
Mississippi has a flat income tax of 0% on taxable income.
Frequently asked questions
- What payroll taxes do employers pay in Mississippi?
- Social Security, Medicare, federal unemployment (FUTA) and Mississippi unemployment insurance (SUTA).
- What is the Mississippi SUTA wage base for 2026?
- $14,000 per employee.
- Does Mississippi require state income tax withholding?
- Yes. Employers withhold Mississippi income tax based on the employee's state withholding certificate or federal W-4.