Pay stub requirements in Mississippi
Mississippi is one of the shortest wage codes in the country, and a pay stub page has to say so plainly. There is no state minimum wage law, so employers covered by the federal Fair Labor Standards Act owe the federal rate and nobody else owes anything by statute. The payday rule reaches only two kinds of business, manufacturers with fifty or more employees and public service corporations, which must pay every two weeks or twice a month. What Mississippi does regulate closely is tax: the Department of Revenue requires a Wage and Tax Statement for every employee by the end of January, and within thirty days for anyone who has left.
- Pay stub required
- Nothing in state law; federal recordkeeping is the floor
- Electronic delivery
- No state rule either way
- Minimum wage (2026)
- None in state law, so the federal $7.25 governs
- Pay frequency
- Only for large manufacturers and public service firms
What Mississippi law requires
The payday statute reaches manufacturers and utilities only
The federal Wage and Hour Division records that the Mississippi payday requirement applies to every entity engaged in manufacturing of any kind in the state employing fifty or more employees and employing public labour, and to every public service corporation doing business in the state. Those employers must pay once every two weeks or twice during each calendar month; everyone else falls outside the rule.
SourceThere is no state minimum wage to put on the stub
The federal listing of state minimum wage laws records that Mississippi has no state minimum wage law and that employers subject to the Fair Labor Standards Act must pay the current federal minimum wage of seven dollars twenty five cents an hour. A Mississippi employer outside federal coverage has no statutory wage floor at all.
SourceFederal recordkeeping fills the gap, without mandating a stub
Every employer covered by the federal act must keep records for each non exempt worker showing the basis on which wages are paid, hours worked each day and each week, straight time and overtime earnings, additions to and deductions from wages, total wages per period and the date of payment. The act prescribes no particular form for those records and does not oblige the employer to hand any of it to the employee.
SourceA Wage and Tax Statement is owed to every employee by 31 January
By 31 January each year, employers must give each employee two copies of the Mississippi Wage and Tax Statement showing total wages and the amount, if any, of Mississippi income tax withheld for the preceding calendar year. Employers may use the federal Form W-2 combination packet containing both federal and state withholding forms.
SourceA departing employee gets that statement within thirty days
A Wage and Tax Statement must be furnished to each terminated employee within thirty days of the date of termination, rather than waiting for the January deadline. If a statement already handed over turns out to be wrong and the Mississippi withholding figure changes, a corrected statement has to be issued to the employee and filed with the Department of Revenue in the same format as the original.
SourceWithheld state tax is money held in trust
The amount of income tax withheld by an employer is by law deemed to be held in trust for the State of Mississippi, and the withholding statutes carry a penalty of the amount due for failing to withhold or to file, together with criminal penalties for wilful refusal. That is why the state tax line on a Mississippi stub is not a courtesy figure.
Source
What this generator calculates for Mississippi
State withholding for Mississippi is calculated from the 2026 figures the state publishes, and our test suite holds those figures against the state's own published calculation rather than against arithmetic of ours.
Frequently asked questions
Sources
- U.S. Department of Labor - Table of state payday requirements, Mississippi footnote
- U.S. Department of Labor - State minimum wage laws, Mississippi
- U.S. Department of Labor - Fact Sheet 21, recordkeeping under the Fair Labor Standards Act
- Mississippi Department of Revenue - Computer payroll accounting and income tax withholding instructions
Wage and hour law changes. Check the linked source before relying on any figure here, and treat this page as a starting point rather than legal advice.