Mississippi Unemployment Compensation laws & HR compliance analysis

Mississippi Unemployment Compensation: What you need to know

Virtually all employers are subject to unemployment insurance taxes under the Mississippi Employment Security Law (MS Stat. Sec. 71-5-1 et seq.). For example, coverage extends to:
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• Anyone that during the current or previous calendar year employed at least one person for some part of a day in each of 20 different calendar weeks or paid wages of $1,500 or more in any calendar quarter;
• Any employer that acquires the trade or business of a covered employer;
• Any employer subject to the Federal Unemployment Tax Act (FUTA);
• Agricultural employers that employed at least 10 or more persons for some part of a day in each of 20 different calendar weeks or paid wages of $20,000 in any calendar quarter during the current or previous calendar year;
• Any employer of a domestic worker that paid $1,000 or more in a calendar quarter during the current or previous calendar year;
• Nonprofit organizations that employed four or more persons in each of 20 different calendar weeks during the current or previous calendar year; and
• Employers that voluntarily elect to provide coverage for their employees (MS Stat. Sec. 71-5-11).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for schools;
• Insurance salespersons paid solely by commission;
• Student nurses;
• Hospital interns;
• Certain newspaper distributors (e.g., minors); and
• Barbers or beauticians leasing space (MS Stat. Sec. 71-5-11).
Taxable wage base. For the current taxable wage base, visit http://mdes.ms.gov/employer-faqs. Wages include both cash and the ...

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