Mississippi Payroll Taxes for Employers (2026): SUTA and State Programs
Last updated: 2026-10-12 · 2026 rates checked against Mississippi Dept. of Employment Security's own pages and the other official sources below
Mississippi employers pay state unemployment tax (SUTA) on the first $14,000 of each employee's wages in 2026, and new employers pay 1% — at most $140.00 per employee for the year. Every Mississippi employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).
What will payroll taxes cost me in Mississippi?
Enter your headcount and average pay to see the employer's share of Mississippi and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.
Mississippi employer payroll tax estimator · 2026
Runs in your browser · nothing is sent anywhere| Tax | Per year |
|---|---|
Mississippi unemployment (SUTA) 1% × first $14,000 per employee | $700 |
Federal unemployment (FUTA) 0.6% × first $7,000 after the full state credit | $210 |
Social Security (employer half) 6.2% × first $184,500 | $15,500 |
Medicare (employer half) 1.45% of all wages | $3,625 |
| Total employer taxes | $20,035 |
| Per employee | $4,007 |
Assumes every employee earns the average and works in Mississippi all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.
Mississippi unemployment insurance tax (SUTA) in 2026
- 2026 taxable wage base
- $14,000 per employee (27th highest of 51)
- New-employer rate
- 1%
- How the new-employer rate works
- Start-ups pay 1.0% in year 1, 1.1% in year 2, 1.2% in year 3, plus any Workforce Investment & Training contribution.
- Most a new employer pays per employee
- $140.00 (1% × $14,000)
- 2025 average employer rate
- 0.35% of taxable wages (U.S. DOL)
- Employee contribution
- None — employer-paid only
Same $14,000 wage base as New Hampshire, South Carolina and Wisconsin. Register with Mississippi Dept. of Employment Security when you first pay wages in Mississippi; you get an account number for quarterly wage reports and tax payments.
Federal payroll taxes every Mississippi employer pays
- Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
- Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
- FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for Mississippi unemployment tax paid on time = 0.6%, or $42 per employee.
- Federal income tax withholding from each paycheck based on the employee's Form W-4.
Next for Mississippi employers: Mississippi paycheck calculator (employee withholding) · Mississippi new hire reporting · Mississippi payday & final paycheck rules · Mississippi workers' comp · full payroll cost calculator
Mississippi payroll tax FAQ
What is the Mississippi SUTA rate for new employers in 2026?
1%. Start-ups pay 1.0% in year 1, 1.1% in year 2, 1.2% in year 3, plus any Workforce Investment & Training contribution.
What is the Mississippi SUTA wage base for 2026?
$14,000 per employee. Once an employee's 2026 wages pass that amount, you stop paying Mississippi unemployment tax on them for the rest of the year. That is the 27th highest wage base of the 50 states and DC (the federal FUTA base is $7,000).
Do employees pay unemployment tax in Mississippi?
No. In Mississippi unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.
What other payroll taxes do Mississippi employers pay?
For 2026, Mississippi has no statewide paid-leave or disability payroll tax, so the state-level employer tax is unemployment insurance. You still withhold any state income tax from employees' pay.
How much FUTA do Mississippi employers pay?
0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying Mississippi unemployment tax on time. Mississippi is not a credit-reduction state for 2026.
How does my Mississippi SUTA rate change after the first years?
New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, Mississippi Dept. of Employment Security assigns a rate each year based on your layoffs and benefit charges. Use the rate on your annual rate notice. The 2025 average employer rate in Mississippi was 0.35% of taxable wages.
Official Sources
Figures checked against these sources on 2026-10-12Related Resources on This Site
More for your state
- GuideMississippi small business guide
- Workers' CompMississippi workers comp requirements
- Business LicenseMississippi business license requirements
- Resale PermitMississippi resale certificate & seller's permit
- LLChow to form an LLC in Mississippi
- FormationMississippi annual report due date, fee & franchise tax
- Sales TaxMississippi sales tax rates & rules
- Minimum WageMississippi minimum wage
Helpful guides
- Professional Liabilityprofessional liability / E&O insurance
- Business Owners Policybusiness owners policy (BOP)
- DBA RegistrationDBA / fictitious name registration
- Home Business Permithome-based business permits
Payroll taxes in other states
All states in one table, plus federal deposit rules and deadlines →
General information, not tax advice. Rates change every year; confirm yours on the notice from Mississippi Dept. of Employment Security before filing.