Mississippi Unemployment Benefits 2026
⚠️Informational only — not legal or tax advice.
Last Updated: January 28, 2026
Last Reviewed: January 28, 2026
Applicable Period: 2026
Jurisdiction: State of Mississippi, United States
Update Schedule: Quarterly reviews in 2026; annual reviews thereafter
Table of Contents
- Introduction
- Overview
- Who Is Eligible for Unemployment Benefits
- Who Is Not Eligible for Unemployment Benefits
- How Unemployment Benefit Amounts Are Calculated
- Unemployment Benefit Payment Schedule
- How to File an Unemployment Claim
- Required Documents and Information for Filing
- Weekly Certification and Ongoing Eligibility Requirements
- What Happens After Filing a Claim
- Reasons an Unemployment Claim May Be Denied
- How to Appeal an Unemployment Decision
- Unemployment Fraud, Penalties, and Overpayments
- Taxation of Unemployment Benefits
- Special Unemployment Programs
- Compared to National Benchmarks
- Resources
- FAQ
Introduction
Unemployment benefits in Mississippi provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by the Mississippi Department of Employment Security (MDES) and funded through employer taxes under state and federal law.
Program authority: Mississippi Code Title 71, Chapter 5 – Unemployment Compensation
Administering agency: Mississippi Department of Employment Security (MDES)
Official website: https://mdes.ms.gov/
This guide provides comprehensive information on Mississippi unemployment benefits for 2026, including eligibility requirements, benefit amounts, filing procedures, weekly certification requirements, and appeal processes. All information is compiled from official government sources.
Sources: Mississippi Code Title 71, Chapter 5; MDES official guidance; U.S. Department of Labor
| Mississippi Unemployment Benefits – 2026 Quick Reference | ||
|---|---|---|
| Category | 2026 Information | Official Source |
| Maximum Weekly Benefit | $235 | Mississippi Code § 71-5-503 |
| Minimum Weekly Benefit | $30 | Mississippi Code § 71-5-503 |
| Standard Duration | 26 weeks | Mississippi Code § 71-5-503 |
| Waiting Week Required | Yes | Mississippi Code § 71-5-503 |
| Filing Portal | MDES Online Services | https://mdes.ms.gov/ |
| Certification Frequency | Weekly | MDES regulations |
| Work Search Required | 3 employer contacts/week | Mississippi Code § 71-5-511 |
| Appeal Deadline | 14 days from mailing | MDES regulations |
| Payment Methods | Direct deposit, debit card | MDES payment information |
| Tax Withholding Available | Federal: Yes (10%) / State: No state income tax | IRS regulations |
ℹ️ Key Unemployment Insurance Terms
Common terms used throughout this guide:
Claimant - Individual filing for unemployment benefits
Base Period - First four of the last five completed calendar quarters before filing claim
Benefit Year - 52-week period beginning when claim is filed
Weekly Benefit Amount (WBA) - Amount payable each week if eligible (calculated as 4% of average of two highest base period quarters)
Maximum Benefit Amount (MBA) - Total benefits available during benefit year (lesser of 20 times WBA or one-third of wage credits)
Monetary Determination - Decision on benefit amounts based on wage history
Non-Monetary Determination - Decision on eligibility based on separation reason and ongoing requirements
Adjudication - Investigation and decision-making process for eligibility issues
Suitable Work - Employment appropriate for claimant's skills, experience, and labor market
Overpayment - Benefits paid that claimant was not entitled to receive
Waiting Week - First week of unemployment for which benefits are not paid (required in Mississippi)
MDES - Mississippi Department of Employment Security
Source: Mississippi Department of Employment Security terminology guide
Overview of Unemployment Benefits in Mississippi
Program Purpose
Unemployment insurance in Mississippi provides temporary income replacement for workers who become unemployed through no fault of their own. The program operates as a federal-state partnership, with Mississippi administering benefits according to state law while meeting federal requirements.
Legal framework:
- State law: Mississippi Code Title 71, Chapter 5 – Unemployment Compensation
- Federal law: Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301
- Funding: Employer payroll taxes (no employee contribution)
Mississippi’s unemployment insurance program is funded entirely by employer contributions. Covered employers pay unemployment taxes based on their experience rating, which varies according to the employer’s history of unemployment claims.
Source: Mississippi Code § 71-5-1 et seq.; FUTA at https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301
Administering Agency
Mississippi Department of Employment Security (MDES)
Mississippi’s unemployment insurance program is administered by the Mississippi Department of Employment Security, which processes claims, determines eligibility, issues benefit payments, and handles appeals.
Contact information:
- Website: https://mdes.ms.gov/
- Claims filing portal: https://mdes.ms.gov/ (MDES Online Services)
- Phone: 601-493-9427
- TTY/TDD: 800-582-2233
- Hours: Monday-Friday, 8:00 AM – 5:00 PM Central Time
- Mailing address: Mississippi Department of Employment Security, P.O. Box 1699, Jackson, MS 39215-1699
Source: MDES official website
Who Is Eligible for Unemployment Benefits in Mississippi
Employment Status Requirements
Unemployment benefits in Mississippi are available to individuals who worked in covered employment during the base period.
Covered employment definition:
Covered employment includes most private sector jobs, government positions, and nonprofit organizations meeting minimum employment thresholds. According to Mississippi Code § 71-5-11, a covered employer is one who pays wages of $1,500 or more in a calendar quarter or employs at least one worker for some portion of a day for at least 20 weeks in a calendar year.
Excluded categories:
- Independent contractors (unless misclassified)
- Self-employed individuals
- Certain seasonal employees
- Commission-based insurance agents
- Railroad workers (covered under separate federal program)
- Newspaper delivery persons under age 18
- Student nurses and interns
- Certain agricultural workers earning below threshold
- Certain domestic workers in private homes
- Federal civilian employees (covered under UCFE program)
- Military personnel (covered under UCX program)
- Elected state officials
- National Guard members
Source: Mississippi Code § 71-5-11 (coverage provisions); MDES regulations on covered employment
Earnings and Work History Requirements
Base Period Definition:
The base period in Mississippi is the first four of the last five completed calendar quarters before filing the claim.
Example: Claim filed in January 2026
- Base period: October 1, 2024 – September 30, 2025
- Quarter 1: October-December 2024
- Quarter 2: January-March 2025
- Quarter 3: April-June 2025
- Quarter 4: July-September 2025
Minimum Monetary Requirements:
To qualify monetarily for benefits in Mississippi, claimants are required to meet ALL of the following wage requirements:
- Wages in at least two quarters: Claimants are required to have worked and received wages in at least two quarters of the base period
- High quarter wages: Minimum of $780 in the highest earning quarter
- Total base period wages: Claimants are required to have earned at least 40 times the weekly benefit amount during the entire base period
Calculation example:
- If high quarter wages = $5,200
- Weekly benefit amount = $5,200 ÷ 26 = $200
- Minimum base period wages required = $200 × 40 = $8,000
Alternative base period:
Mississippi does not currently allow use of an alternative base period. Claimants who do not qualify using the standard base period cannot use more recent wages to establish eligibility.
Source: Mississippi Code § 71-5-503 (monetary eligibility requirements); MDES FAQ on eligibility
Separation From Employment Requirements
Qualifying separations (eligible for benefits):
The following types of job separation qualify for unemployment benefits in Mississippi:
- Layoff due to lack of work
- Business closure or downsizing
- Position elimination
- Reduction in hours below full-time
- Discharge not due to misconduct
- Temporary layoff with indefinite recall date
Disqualifying separations:
Benefits are denied if unemployment results from:
1. Voluntary quit without good cause
Leaving employment voluntarily without work-related reason considered “good cause” under Mississippi law disqualifies claimants from receiving benefits. The disqualification continues until the claimant returns to work and earns wages equal to at least eight times the weekly benefit amount.
2. Discharge for misconduct
According to Mississippi regulations, misconduct is defined as an act that is either willful or represents intentional disregard of the employer’s interest. Discharge for misconduct connected with work results in disqualification.
Examples of misconduct include:
- Willful violation of employer rules
- Insubordination
- Theft or dishonesty
- Intoxication on the job
- Excessive absenteeism without valid reason
- Fighting or harassment
The disqualification for misconduct continues until the claimant returns to work and earns wages equal to at least eight times the weekly benefit amount.
3. Refusal of suitable work
Declining a job offer meeting the definition of “suitable work” without good cause results in disqualification. Suitable work is defined as full-time employment (35 hours or more per week) that is appropriate considering the claimant’s skills, experience, and the labor market.
4. Labor dispute
Claimants unemployed due to direct participation in a labor dispute at their workplace are disqualified from receiving benefits for the duration of the dispute.
Good cause exceptions:
Mississippi recognizes the following as “good cause” for voluntary separation:
- Domestic violence or abuse requiring relocation
- Following a spouse who is relocated due to military orders
- Documented unsafe working conditions
- Significant changes in working conditions not agreed to in employment contract
- Documented discrimination or harassment
Source: Mississippi Code § 71-5-513 (disqualification provisions); MDES regulations on misconduct; Mississippi Bar Association unemployment guidance
Who Is Not Eligible for Unemployment Benefits in Mississippi
The following categories of workers are generally not covered by Mississippi’s unemployment insurance program:
Categorical exclusions:
1. Self-employed individuals
Individuals working for themselves are not covered by Mississippi’s unemployment insurance program. There is no optional coverage program available for self-employed workers.
2. Independent contractors
Workers classified as independent contractors rather than employees are not covered. However, misclassified workers may challenge their employment classification and potentially establish eligibility if they can demonstrate they were actually employees.
3. Students employed by educational institutions
Students enrolled and regularly attending classes who are employed by the educational institution where they are enrolled are not covered.
4. Federal civilian employees
Federal civilian workers are covered under the Unemployment Compensation for Federal Employees (UCFE) program, not Mississippi state unemployment insurance. Claims are filed through Mississippi but processed under federal guidelines.
UCFE information: https://www.dol.gov/agencies/eta/unemployment-insurance/UCFE-UCX
5. Military personnel
Former military personnel are covered under the Unemployment Compensation for Ex-Servicemembers (UCX) program. Claims are filed through Mississippi but processed under federal guidelines.
UCX information: https://www.dol.gov/agencies/eta/unemployment-insurance/UCFE-UCX
6. Commission-based insurance agents
Insurance agents working on a commission-only basis are generally not covered by Mississippi unemployment insurance.
7. Seasonal employees
Certain seasonal workers in specific industries may be excluded from coverage.
8. Railroad workers
Railroad employees are covered under the federal Railroad Unemployment Insurance Act, not state unemployment insurance.
9. Elected officials
State elected officials are not covered by Mississippi unemployment insurance.
10. National Guard members
Members of the National Guard are not covered under Mississippi unemployment insurance for their National Guard service.
Source: Mississippi Code § 71-5-11 (excluded services); MDES coverage information; The Mississippi Bar unemployment guidance
How Unemployment Benefit Amounts Are Calculated in Mississippi
Weekly Benefit Amount (WBA)
Calculation formula:
Mississippi calculates the weekly benefit amount using a straightforward formula based on wages in the highest earning quarter of the base period.
Formula: High Quarter Earnings ÷ 26 = Weekly Benefit Amount (rounded down to next lower dollar)
For 2026:
- Minimum WBA: $30
- Maximum WBA: $235
- Average WBA: Approximately $215 (2025 data)
To reach the maximum weekly benefit amount of $235, a claimant would need high quarter earnings of at least $6,110 ($235 × 26 = $6,110).
Example calculation:
Example 1 – High earner:
- High quarter wages: $8,000
- Calculation: $8,000 ÷ 26 = $307.69
- Weekly benefit amount: $235 (capped at maximum)
Example 2 – Medium earner:
- High quarter wages: $4,000
- Calculation: $4,000 ÷ 26 = $153.84
- Weekly benefit amount: $153
Example 3 – Low earner:
- High quarter wages: $1,200
- Calculation: $1,200 ÷ 26 = $46.15
- Weekly benefit amount: $46
Example 4 – Below minimum:
- High quarter wages: $600
- Calculation: $600 ÷ 26 = $23.07
- Weekly benefit amount: $30 (raised to minimum)
- However, this claimant would not qualify because high quarter wages are required to be at least $780
Partial unemployment:
Claimants working part-time while receiving unemployment may receive reduced benefits. Mississippi uses the following formula for partial benefits:
Any earnings from part-time work are deducted dollar-for-dollar from the weekly benefit amount after allowing a small earnings disregard. Claimants are required by law to report all earnings during weekly certification.
Source: Mississippi Code § 71-5-503 (benefit calculation); MDES Benefit Chart
Maximum Benefit Amount and Duration
Maximum benefit amount (MBA):
The maximum benefit amount is the total benefits available during the benefit year. In Mississippi, this is calculated as:
Formula: Lesser of:
- 26 times the weekly benefit amount, OR
- 1/3 of total base period wages
Example calculations:
Example 1:
- Weekly benefit amount: $200
- 26 × $200 = $5,200
- Total base period wages: $18,000
- 1/3 of $18,000 = $6,000
- Maximum benefit amount: $5,200 (lesser amount)
Example 2:
- Weekly benefit amount: $150
- 26 × $150 = $3,900
- Total base period wages: $10,000
- 1/3 of $10,000 = $3,333
- Maximum benefit amount: $3,333 (lesser amount)
Standard benefit duration: 26 weeks
Maximum total benefits (2026): $6,110 (based on maximum WBA of $235 × 26 weeks)
Benefit year:
Benefits are payable for up to 26 weeks within a 52-week benefit year. The benefit year begins on the Sunday of the week in which the claim is filed and continues for 52 consecutive weeks.
Extended Benefits (EB) program:
Additional weeks of benefits may be available when Mississippi’s unemployment rate triggers the federal-state Extended Benefits program. EB provides up to 13 additional weeks (50% of regular benefits duration).
Trigger requirements:
- Insured Unemployment Rate (IUR) exceeds 5% and is 120% of average for prior two years, OR
- Total Unemployment Rate (TUR) exceeds 6.5% and is 110% of average for prior two years
Current EB status: Inactive as of January 2026
Status verification: https://oui.doleta.gov/unemploy/eb.asp
Source: Mississippi Code § 71-5-503 (duration and maximum benefits); EUCA § 202 (Extended Benefits); U.S. DOL EB status page
Dependents Allowance
Mississippi does not provide dependent allowances for unemployment benefits. The weekly benefit amount is calculated solely based on the claimant’s wages during the base period, regardless of the number of dependents.
Source: Mississippi Code § 71-5-503 reviewed; no dependent allowance provisions found
Unemployment Benefit Payment Schedule in Mississippi
| Payment Process and Timeline | ||
|---|---|---|
| Phase | Timeframe | Details |
| Weekly Certification Window | After week ends, before next week begins | File certification for previous week online or by phone |
| Processing Time | 2–3 business days | Time for MDES to process certification and verify eligibility |
| Payment Authorization | 1–2 business days after processing | Payment approved and sent to payment method |
| Direct Deposit | Within 5 days of certification | Funds available in bank account |
| Debit Card | Within 5 days of certification | Funds loaded to unemployment debit card |
| Paper Check | 7–10 days (if applicable) | Check mailed to address on file |
| Total Timeline | 2–4 weeks from filing | Typical time from initial claim to first payment (includes waiting week and processing) |
Waiting week impact:
Mississippi requires a one-week waiting period. The first week of unemployment is not compensable. This means the first payment received is for the second week of unemployment, assuming the claimant met all eligibility requirements and filed weekly certifications.
Example timeline:
- Week 1 (Sunday-Saturday): File initial claim – This is the waiting week (not paid)
- Week 2: File first weekly certification – First payable week if eligible
- Week 3: File second weekly certification
- Week 3-4: Receive first payment (for Week 2)
Payment methods:
Mississippi offers the following payment methods:
- Direct deposit: Fastest method; funds deposited directly into bank account
- Debit card: Mississippi unemployment debit card with funds loaded automatically
Claimants select their preferred payment method when filing the initial claim.
Source: Mississippi Code § 71-5-503 (waiting week); MDES payment information; MDES FAQ on payment timing
How to File an Unemployment Claim in Mississippi
Online Filing (Primary Method)
Filing portal: MDES Online Services
URL: https://mdes.ms.gov/
Availability: 24/7 for online filing
Online filing is the primary method for filing unemployment claims in Mississippi.
Step-by-step filing process:
1. Register for MDES Online Services
- Visit https://mdes.ms.gov/
- Click on “File Unemployment Claims” or “MDES Online Services”
- Create account with email address and password
- Set up security questions
2. Complete identity verification
- Provide Social Security number
- Enter driver’s license or state ID number
- Answer identity verification questions
3. Enter personal information
- Full legal name
- Current mailing address
- Phone number and email address
- Citizenship or work authorization status
4. Provide employment history
- List all employers during past 18 months
- For each employer provide:
- Employer name, address, and phone number
- Employment start date and end date
- Last day physically worked
- Reason for separation (layoff, quit, discharge, etc.)
- Final rate of pay
5. Answer eligibility questions
- Questions about availability for full-time work
- Ability to work
- Participation in work search activities
- Receipt of other income (pension, severance, etc.)
- School attendance or training enrollment
6. Provide banking information (optional)
- Bank routing number and account number for direct deposit
- This can be added later if preferred
7. Review and submit
- Review all information for accuracy
- Submit application
- Print or save confirmation number
Required information:
- Social Security number
- Driver’s license or state ID number
- Complete employment history for last 18 months including:
- Employer names, addresses, and phone numbers
- Dates of employment
- Reason for leaving each job
- Bank account information for direct deposit (optional)
- Alien registration number if not U.S. citizen
Processing:
Initial claims are typically processed within 7-10 business days. Claimants receive monetary and non-monetary determinations by mail or through their online account. If there are no eligibility issues, the first payment is typically received 2-4 weeks after filing, accounting for the waiting week.
Source: MDES filing instructions at https://mdes.ms.gov/unemployment-claims/
Verified: January 28, 2026
Phone Filing
Telephone claims line: 601-493-9427
Hours: Monday-Friday, 8:00 AM – 5:00 PM Central Time
TTY: 800-582-2233
Phone filing is available for initial claims. Certain categories of claimants may use phone filing:
- Military personnel filing unemployment claims based on military service
- Federal civilian employees
- Individuals who earned wages in another state
- Individuals without computer or internet access
Phone filing follows the same process as online filing. MDES representatives ask questions and enter information into the system. Wait times may be significant during peak periods (Monday mornings, first of the month, after holidays).
Source: MDES contact information; MDES FAQ on filing methods
Verified: January 28, 2026
In-Person Filing Assistance
Mississippi operates WIN Job Centers throughout the state where claimants can receive assistance with filing unemployment claims. Staff can help with:
- Creating online accounts
- Filing initial claims
- Filing weekly certifications
- Accessing job search resources
WIN Job Center locations: Available at https://mdes.ms.gov/win-job-centers/
WIN Job Centers cannot file claims on behalf of claimants but provide computers and staff assistance for claimants to file their own claims online.
Source: MDES WIN Job Center information
Required Documents and Information for Filing
Personal identification:
- Social Security number or Social Security card
- Driver’s license or state-issued ID
- Date of birth
- Current mailing address (physical address where mail can be received)
- Phone number (working number where MDES can reach you)
- Email address
Employment documentation:
- Last employer information:
- Complete employer name
- Full business address
- Phone number
- Dates of employment (first day and last day worked)
- Supervisor’s name
- Reason for separation
- All employers in last 18 months with same information
Separation documentation (if available):
- Layoff letter or notice
- Termination letter
- Furlough notification
- Reduction in force notice
- Any written documentation regarding job separation
Banking information (for direct deposit):
- Bank routing number (9 digits)
- Account number
- Account type (checking or savings)
- Bank name
Additional documentation (if applicable):
- Non-U.S. citizens: Alien registration number, work authorization documents, visa information
- Military service: DD Form 214 (Certificate of Release or Discharge from Active Duty)
- Federal employment: SF-8 or SF-50 (federal employment forms)
- Union members: Union name and local number
- Pension recipients: Information about pension amounts and sources
Most documents can be uploaded through the online portal after filing the initial claim if not immediately available.
Source: MDES filing requirements; MDES FAQ on required information
Weekly Certification and Ongoing Eligibility Requirements
Certification Process
Certification frequency: Weekly
Filing window: After the week ends (Sunday-Saturday) but before the next week begins
Filing deadline: Must file by 11:59 PM on the Saturday following the week being claimed
Method: Online through MDES Online Services or by phone at 601-493-9427
Each weekly certification requires answering questions about the previous week (Sunday through Saturday):
Weekly certification questions:
- Were you able to work all days of the week?
- Were you available for full-time work all days of the week?
- Did you actively search for work this week?
- How many employer contacts did you make?
- Did you refuse any job offers?
- Did you work or earn any money (including self-employment)?
- If you worked, how many hours and how much did you earn?
- Did you attend school or training?
- Did you receive any pension, retirement, or severance pay?
- Have you returned to work full-time?
Claimants must answer all questions truthfully. False statements may result in fraud penalties, disqualification, and criminal prosecution.
Late filing:
Certifications must be filed on time to receive benefits for that week. Certifications filed late may result in denial of benefits for that week. MDES may allow late certifications for good cause, such as:
- Hospitalization
- Death in immediate family
- Natural disaster
- Other circumstances beyond claimant’s control
Good cause must be documented and approved by MDES.
Source: Mississippi Code § 71-5-511 (continuing claim requirements); MDES certification instructions
Work Search Requirements
Required work search activities:
According to Mississippi Code § 71-5-511 and MDES regulations, claimants must actively search for full-time work (35 hours or more per week) and complete at least 3 qualifying work search activities per week.
Qualifying activities:
At least one of the three contacts each week must include submission of a job application to a potential employer. The three required contacts may include:
- Submitting job application to potential employer (at least 1 required)
- Attending job interview
- Attending job fair or hiring event
- Attending WIN Job Center workshop or orientation
- Creating or updating resume (counts once per claim only)
- Registering with employment agency or staffing service
- Contacting employer directly about employment opportunities
- Networking events or professional organization meetings
- Taking employment skills assessment
- Attending career counseling session
Documentation required:
For each work search activity, claimants must record and be prepared to provide:
- Employer name and complete address
- Contact person name (if applicable)
- Method of contact (online application, in-person, phone, email)
- Date of activity
- Type of work search activity
- Position applied for or type of work discussed
- Result or outcome
Work search log:
Claimants must maintain a personal work search log and be prepared to provide it to MDES upon request. MDES conducts random audits of work search activities. Failure to document work search or provide false information may result in benefit denial and potential fraud charges.
Registration requirement:
All claimants must register for work with MDES through the online services portal unless exempt. Registration connects claimants with job search resources and WIN Job Center services.
Source: Mississippi Code § 71-5-511 (work search requirements); MDES regulations Chapter 305 (work search); MDES work search guide
Work Search Exemptions
The following claimants are exempt from work search requirements while the exemption applies:
1. Temporary layoff with specific return date
Claimants temporarily laid off with a specific return to work date within 4 weeks are exempt from work search requirements. The exemption ends if:
- The return date is postponed or cancelled
- Four weeks pass without returning to work
- The claimant is notified the recall will not occur
2. MDES-approved training
Claimants enrolled in training approved by MDES are exempt from work search requirements while actively participating in the approved training program.
3. Union hiring hall
Claimants who obtain work exclusively through union hiring hall dispatch may be exempt from general work search requirements if they maintain regular contact with the union hiring hall.
4. Jury duty
Claimants serving on jury duty are exempt from work search requirements for the days of jury service.
5. Approved Self-Employment Assistance Program
Claimants approved for participation in the Self-Employment Assistance Program are exempt from regular work search requirements while following the requirements of the self-employment program.
6. Labor dispute
Claimants unemployed due to labor dispute at their place of employment are exempt from work search requirements during the dispute.
Documentation of exemption:
Exemptions must be documented and approved by MDES. Claimants claiming an exemption must:
- Notify MDES of the exemption reason
- Provide supporting documentation (recall letter, training enrollment, union membership, etc.)
- Receive confirmation of exemption approval
- Notify MDES when exemption no longer applies
Source: MDES regulations Chapter 305.00 (work search exemptions); MDES guidance on exemptions
What Happens After Filing a Claim
Claim processing steps:
1. Initial claim received
MDES receives and processes the initial application. The system assigns a claim effective date (the Sunday of the week the claim is filed).
2. Employer notification
MDES sends a notice to all base period employers listed on the claim. Employers have 10 days to respond with information about:
- Dates of employment
- Reason for separation
- Wages paid
- Any information relevant to eligibility
3. Monetary determination issued
MDES issues a monetary determination within 7-10 days showing:
- Base period (the four quarters used)
- Wages by quarter and employer
- Weekly benefit amount (WBA)
- Maximum benefit amount (MBA)
- Benefit year beginning and ending dates
Claimants can review the monetary determination to verify all wages are included. If wages are missing, claimants can request reconsideration within 10 days by contacting MDES.
4. Non-monetary determination (if needed)
If any eligibility issues exist, MDES conducts an investigation and issues a non-monetary determination. Issues may include:
- Reason for separation from employment
- Availability for work
- Ability to work
- Refusal of work
- Other disqualifying issues
Investigation process:
- MDES schedules fact-finding interview (typically by phone)
- Both claimant and employer provide information
- Evidence and documentation reviewed
- Determination issued with findings and decision
- Appeal rights included in determination
5. First payment
If approved and no eligibility issues exist, the first payment is issued after:
- Completing the waiting week
- Filing the first weekly certification
- Meeting all ongoing eligibility requirements
Typical timeline:
- Monetary determination: 7-10 days after filing
- Non-monetary determination: 14-21 days (if investigation needed)
- First payment: 2-4 weeks if no issues (includes waiting week)
What to do while waiting:
- Check MDES online account regularly for messages and determinations
- File weekly certifications on time
- Respond promptly to any MDES requests for information
- Continue work search activities
- Keep records of all job search contacts
Source: MDES claims processing information; MDES FAQ on determinations; Mississippi Bar unemployment guidance
Reasons an Unemployment Claim May Be Denied
Monetary Denial
Claims may be denied for insufficient wages if the claimant does not meet minimum earnings thresholds:
Monetary ineligibility occurs when:
- Total wages in highest quarter less than $780
- Wages earned in only one quarter of base period
- Total base period wages less than 40 times the weekly benefit amount
- Did not work in at least two quarters of the base period
Claimants denied for monetary reasons may reapply when they have earned sufficient additional wages. There is no alternative base period option in Mississippi.
Source: Mississippi Code § 71-5-503 (monetary eligibility)
Non-Monetary Denial (Disqualifications)
1. Voluntary quit without good cause
Leaving employment voluntarily without work-related good cause results in disqualification. The disqualification continues until the claimant:
- Returns to work
- Earns wages equal to at least 8 times the weekly benefit amount
- Meets all other eligibility requirements
2. Discharge for misconduct
Discharge for misconduct connected with work results in disqualification until the claimant:
- Returns to work
- Earns wages equal to at least 8 times the weekly benefit amount
- Meets all other eligibility requirements
Misconduct includes willful or intentional disregard of employer’s interests, violation of employer rules, insubordination, theft, dishonesty, or excessive absenteeism without valid reason.
3. Refusal of suitable work
Refusing suitable work without good cause results in disqualification. Suitable work is full-time employment (35+ hours per week) appropriate for the claimant’s skills, experience, and labor market conditions.
4. Failure to meet availability requirements
Disqualification occurs if claimant:
- Is not able to work
- Is not available for full-time work
- Places unreasonable restrictions on employment
- Cannot be contacted or is unavailable for work opportunities
Disqualification continues until the claimant meets availability requirements.
5. Work search non-compliance
Failure to actively search for work or maintain required work search contacts results in denial of benefits for the week(s) of non-compliance. Repeated violations may result in extended disqualification.
6. False statements or fraud
Making false statements to obtain benefits results in:
- Disqualification for up to one year
- Requirement to repay all benefits received
- Fraud penalties (20% of overpayment)
- Possible criminal prosecution
Source: Mississippi Code § 71-5-513 (disqualification provisions); MDES regulations on disqualifications
Administrative Denial
Claims may be denied for administrative reasons:
- Incomplete application missing required information
- Failure to provide required documentation within specified timeframe
- Missed fact-finding interview without good cause
- Identity verification failure
- Non-response to MDES requests for information
- Failure to attend required WIN Job Center appointments
Administrative denials can often be resolved by providing the missing information or documentation. Claimants can respond promptly to all MDES communications.
Source: MDES administrative procedures; MDES FAQ on claim denials
How to Appeal an Unemployment Decision in Mississippi
Appeal Deadlines
Filing deadline: 14 calendar days from the date the determination was mailed
CRITICAL: Appeals must be filed within 14 calendar days from the mailing date shown on the determination notice, NOT the date the claimant received it.
Calculation example:
- Determination mailed: January 15, 2026
- Appeal deadline: January 29, 2026 (14 calendar days from mailing)
Postmark rule:
Appeals sent by mail must be postmarked on or before the deadline. MDES uses the postmark date to determine timeliness. Hand-delivered appeals must be received by the deadline.
Late appeals:
Appeals filed after the 14-day deadline may be accepted if the claimant demonstrates good cause for the delay. Good cause includes:
- Serious illness or hospitalization
- Death in immediate family
- Natural disaster or emergency
- Mail delay or non-delivery of determination
- Other circumstances beyond claimant’s control
Good cause must be explained in writing and supported by documentation. MDES reviews late appeal requests and determines whether to accept them.
Source: MDES regulations on appeals; Mississippi Bar unemployment guidance; MDES FAQ on appeal deadlines
Appeal Filing Process
How to file appeal:
Online:
- Log into MDES Online Services account at https://mdes.ms.gov/
- Navigate to determinations section
- Select determination being appealed
- Click “File Appeal” and follow prompts
- Submit appeal electronically
Mail: Mississippi Department of Employment Security
Appeals Department
P.O. Box 1699
Jackson, MS 39215-1699
Fax: Check current MDES appeals fax number (may vary by office)
In-person: Appeals can be hand-delivered to MDES Appeals Department during business hours
Phone: Contact MDES Call Center at 601-493-9427 to request appeal forms or get assistance
Required information:
A written appeal must include:
- Claimant name
- Social Security number
- Mailing address and phone number
- Determination being appealed (include determination date or document number)
- Clear statement of disagreement
- Reason for appeal
- Signature and date
Example appeal statement: “I am appealing the determination dated January 15, 2026, that denied my unemployment claim. I disagree with the finding that I quit my job without good cause. I left my employment because [state reasons]. I request a hearing to present evidence supporting my eligibility for benefits.”
Confirmation:
MDES sends written confirmation when an appeal is received. The confirmation includes:
- Appeal receipt date
- Notice that hearing will be scheduled
- Instructions for preparing for hearing
If no confirmation is received within 5 business days, claimants can contact the MDES Appeals Department at 601-321-6294 to verify receipt.
Continue filing weekly certifications:
Claimants must continue filing weekly certifications during the appeal process. If the appeal is successful, benefits will be paid retroactively for eligible weeks. If certifications are not filed, benefits cannot be paid for those weeks even if the appeal is won.
Source: MDES appeals process information; MDES regulations on appeal procedures
Verified: January 28, 2026
Hearing Process
Hearing notification:
MDES mails hearing notice at least 10 days before the scheduled hearing date. The notice includes:
- Date and time of hearing
- Hearing method (telephone, video, or in-person)
- Hearing officer name
- Parties involved (claimant, employer, witnesses)
- Issues to be decided
- Instructions for submitting evidence
- Instructions for requesting postponement if needed
Hearing format:
Type: Primarily conducted by telephone; some hearings may be in-person
Officer: Administrative Law Judge (ALJ) or hearing officer
Duration: Typically 30-60 minutes depending on complexity
Recording: All hearings are recorded for appeal purposes
Evidence submission:
Deadline: At least 3 business days before hearing
Method:
- Upload through MDES online system
- Fax to MDES Appeals Department
- Mail to Appeals Department (allow adequate time for delivery)
- Email if instructed to do so
Requirement: Claimants must provide copies to all parties (employer, other witnesses)
Accepted formats: Documents, photographs, records, wage statements, correspondence, medical documentation, witness statements
Hearing procedures:
- Hearing begins: Officer explains process, issues to be decided, and rules
- Oath: All parties and witnesses sworn in to testify truthfully
- Opening statements: Each party briefly summarizes their position
- Testimony: Claimant testifies first, followed by employer if present
- Evidence presentation: Documents and records reviewed and discussed
- Cross-examination: Parties may ask questions of opposing witnesses
- Witness testimony: Additional witnesses testify if present
- Closing statements: Each party summarizes their case
- Hearing concluded: Officer explains next steps and decision timeline
Claimant participation:
During the hearing, claimants can:
- Be available at scheduled time with reliable phone connection
- Have all documents and evidence readily available
- Be prepared to testify under oath
- Answer questions clearly and honestly
- Provide specific details, dates, and facts
- Stay focused on relevant issues
- Remain professional and courteous
Representation:
Claimants may be represented by an attorney or other representative. Representatives must:
- Notify MDES in advance
- Have written authorization from claimant
- Be available for hearing
Legal representation is not required, but claimants may choose to hire an attorney, especially for complex cases.
Decision:
Written decision issued within 10-14 days after hearing. The decision includes:
- Findings of fact (what the evidence showed)
- Conclusions of law (how the law applies)
- Decision (allowed or denied)
- Reasoning and explanation
- Appeal rights to Board of Review
Decisions are mailed to all parties. Claimants can also view decisions in their online MDES account.
Source: MDES regulations Chapter 200 (benefit appeal regulations); MDES hearing procedures guide
Further Appeals
Appeal to Board of Review:
If dissatisfied with the hearing officer’s decision, either party may appeal to the Mississippi Board of Review.
Deadline: 14 calendar days from date Board of Review decision is mailed
Method: Written appeal to Board of Review
Address: Mississippi Board of Review
P.O. Box 1699
Jackson, MS 39215-1699
Review type: Record review based on transcript and evidence from hearing; typically no new hearing or additional evidence
Decision timeline: Board of Review typically issues decision within 30-45 days
Board of Review decision:
The Board may:
- Affirm the hearing officer’s decision
- Reverse the decision
- Modify the decision
- Remand to hearing officer for additional proceedings
Judicial appeal:
Final administrative decisions may be appealed to Mississippi Circuit Court.
Deadline: Appeals must be filed in Circuit Court according to Mississippi court rules
Jurisdiction: Circuit Court in county where claimant resides or county where employer is located
Representation: Legal counsel is available for judicial appeals
Non-Mississippi residents may file in the circuit court of the county where the employer is located or where the cause of action occurred.
Further judicial review:
Circuit Court decisions may be appealed to the Mississippi Supreme Court according to Mississippi appellate procedures.
Source: Mississippi Code § 71-5-533 (appeals to Board of Review); Mississippi Code § 71-5-537 (judicial review); MDES FAQ on further appeals
Unemployment Fraud, Penalties, and Overpayments
Fraud Definition and Examples
Fraud defined:
According to Mississippi Code § 71-5-19, fraud occurs when a person knowingly makes a false statement or representation, or knowingly fails to disclose a material fact, to obtain or increase benefit payments.
Common fraud examples:
- Failing to report work or earnings while certifying for benefits
- Providing false information about reason for job separation
- Claiming benefits while incarcerated or institutionalized
- Using another person’s identity or Social Security number
- Not reporting job offers or refusals of suitable work
- Filing claims in multiple states simultaneously for the same weeks
- Providing false information about availability for work
- Falsifying work search contacts or activities
- Claiming benefits after returning to full-time work
- Failing to report pension or other disqualifying income
Detection methods:
MDES uses multiple tools to detect fraud:
- Cross-matching with state wage records
- National Directory of New Hires database
- Integrity Data Hub
- State prison records
- Interstate data sharing
- Employer reporting of refusal of work
- Random work search audits
- Fraud tip hotline reports
Source: Mississippi Code § 71-5-19 (fraud provisions); Mississippi Code § 71-5-547 (fraud detection and prevention)
Penalties for Fraud
Administrative penalties:
Claimants found to have committed fraud must repay all benefits fraudulently received AND face additional penalties:
Repayment: 100% of fraudulently obtained benefits must be repaid
Penalty: 20% of the total overpayment amount
Interest: 1% per month on unpaid balance until fully repaid
Disqualification: Ineligible for benefits for up to one year from date of fraud determination
Example calculation:
- Fraudulent benefits received: $5,000
- 20% penalty: $1,000
- Total owed before interest: $6,000
- Interest: 1% per month on unpaid balance
Penalty and interest provisions:
- Three-fourths (75%) of the 20% penalty deposited into unemployment trust fund
- Remainder (25%) of penalty deposited into Special Employment Security Administrative Fund
- All interest deposited into Special Employment Security Administrative Fund
Criminal penalties:
Unemployment fraud is a criminal offense under Mississippi Code § 71-5-19:
General violations:
- Fine: $100 to $1,000
- Imprisonment: Up to 60 days
- Or both fine and imprisonment
- Each week of fraudulent benefits constitutes a separate offense
Aggravated fraud (larger amounts or repeat offenses) may result in:
- Higher fines
- Longer imprisonment
- Permanent disqualification from future benefits
- Federal tax refund intercept
- State tax refund intercept (if Mississippi institutes state income tax)
Employers who willfully violate provisions or make false statements may also face:
- Fines up to $1,000
- Imprisonment up to 60 days
- Ineligibility for contribution rate below 5.4%
Prosecution:
Cases involving unemployment fraud may be referred to:
- Mississippi Attorney General’s Office
- County District Attorney
- Federal prosecutors (for identity theft or multi-state fraud)
- U.S. Department of Labor Office of Inspector General
Report fraud:
- Phone: MDES fraud hotline (check website for current number)
- Online: https://mdes.ms.gov/ (fraud reporting form)
- Mail: MDES Benefit Payment Control Department, P.O. Box 22730, Jackson, MS 39225-2273
Source: Mississippi Code § 71-5-19 (penalties); Mississippi Code § 71-5-547 (fraud prevention); MDES overpayment and fraud information
Non-Fraud Overpayments
Overpayment without fraud:
Overpayments may occur without fraudulent intent due to:
- MDES processing error or administrative mistake
- Delayed employer information changing eligibility determination
- Determination reversed on appeal after benefits paid
- Honest mistake by claimant in reporting information
- Misunderstanding of eligibility requirements
Repayment obligation:
Non-fraud overpayments must be repaid in full. However, unlike fraud overpayments:
- No 20% penalty assessed
- Interest may not be charged if overpayment was agency error
- No disqualification period imposed
- No criminal prosecution
Overpayment waivers:
Mississippi law does not provide for waiver of non-fraud overpayments. All overpayments, whether fraud or non-fraud, must be repaid unless determined uncollectible due to:
- Death of claimant
- Bankruptcy discharge
- Other legal barriers to collection
Repayment options:
Lump sum payment:
- Pay entire overpayment amount immediately
- Eliminates further interest charges
- Clears overpayment quickly
Payment plan:
- Minimum $150 payment every 30 days required for non-fraud overpayments
- Longer repayment period available with higher monthly payments
- Must maintain current payments to avoid collection action
- Interest continues to accrue at 1% per month on unpaid balance
Offset from future benefits:
- If claimant becomes eligible for benefits again, MDES automatically deducts from weekly payments
- For fraud overpayments: 100% of benefit withheld until repaid
- For non-fraud overpayments: 100% of benefit withheld until repaid
Federal/State tax refund intercept:
- MDES participates in Treasury Offset Program
- Federal income tax refunds intercepted to repay overpayments
- Claimants notified before intercept occurs
Wage garnishment:
- MDES may issue collection warrant to levy on wages
- Warrant served on employer
- Portion of wages withheld and sent to MDES
Collection lien:
- MDES may file lien in circuit court
- Lien valid for 7 years and renewable
- Lien attaches to property and shows on credit reports
Repayment address: Mississippi Department of Employment Security
Benefit Payment Control Department
P.O. Box 22730
Jackson, MS 39225-2273
Payment instructions:
- Write ONLY last 4 digits of Social Security number on check or money order
- Make payable to: Mississippi Department of Employment Security
- Include overpayment notice number if available
Source: Mississippi Code § 71-5-19 (overpayment recovery); MDES FAQ on overpayments; MDES overpayment repayment information
Taxation of Unemployment Benefits in Mississippi
Federal Tax Treatment
Federal taxation:
Unemployment benefits are taxable income under federal law (26 U.S.C. § 85). All unemployment compensation is fully taxable for federal income tax purposes and must be reported on the claimant’s federal tax return.
Form 1099-G:
MDES issues IRS Form 1099-G by January 31 each year showing:
- Box 1: Total unemployment compensation paid during the tax year
- Box 4: Federal income tax withheld (if claimant elected withholding)
- Box 11: State identification number
Federal withholding option:
Claimants may elect to have federal income tax withheld from unemployment benefits at a flat rate of 10% of the weekly benefit amount.
How to elect withholding:
- During initial claim filing, indicate withholding preference
- Through MDES online account settings (can be changed anytime)
- By contacting MDES Call Center at 601-493-9427
Withholding election can be started, stopped, or changed at any time during the benefit year.
Tax reporting:
Unemployment benefits must be reported on:
- Federal Form 1040: Line 7 (Unemployment compensation)
- Include amount from Form 1099-G Box 1
Source: IRS Publication 525 (Taxable and Nontaxable Income); 26 U.S.C. § 85
IRS unemployment information: https://www.irs.gov/individuals/employees/unemployment-compensation
State Tax Treatment
Mississippi taxation:
Mississippi does not impose a state income tax. Unemployment benefits are not subject to Mississippi state taxation.
Note: Mississippi has considered implementing a state income tax in various legislative sessions, but as of 2026, the state does not have a broad-based income tax on wages or unemployment compensation.
Form 1099-G Box 11:
Since Mississippi has no state income tax, Box 11 (state income tax withheld) on Form 1099-G will show $0.00.
Source: Mississippi does not have state income tax
Verified: January 28, 2026
Form 1099-G Access and Corrections
Form 1099-G distribution:
MDES issues Form 1099-G by January 31 each year for benefits paid in the previous calendar year.
Access methods:
Online:
- Log into MDES Online Services account
- Navigate to tax documents or forms section
- View, download, and print Form 1099-G
Mail:
- Form automatically mailed to address on file with MDES
- Allow 7-10 days for mail delivery
- Update address with MDES before January to ensure delivery
Phone:
- Call MDES at 601-493-9427
- Request duplicate Form 1099-G
- May require identity verification
Incorrect Form 1099-G:
If Form 1099-G shows incorrect amounts or benefits not actually received:
- Contact MDES immediately:
- Phone: 601-493-9427
- Online: Submit inquiry through MDES Online Services
- Mail: MDES Benefit Payment Control, P.O. Box 22730, Jackson, MS 39225-2273
- Potential identity theft:
- If form shows benefits you never received, report immediately
- May indicate someone filed fraudulent claim using your identity
- MDES will investigate and issue corrected form
- Request corrected form:
- MDES will investigate discrepancy
- Corrected Form 1099-G issued if error confirmed
- File taxes using corrected form
- Do not file taxes with incorrect information:
- Wait for corrected form before filing tax return
- If taxes already filed, an amended return can be filed with corrected information
Identity theft reporting:
- Report to MDES fraud hotline
- File report with Federal Trade Commission at identitytheft.gov
- Consider credit freeze with credit bureaus
Source: MDES Form 1099-G information; IRS Form 1099-G instructions
Special Unemployment Programs in Mississippi
Currently Active Programs (2026)
Extended Benefits (EB)
Program status (2026): Inactive
Extended Benefits provide additional weeks of unemployment compensation when Mississippi’s unemployment rate meets federal trigger criteria.
Trigger requirements:
Extended Benefits activate when either:
- IUR trigger: Insured Unemployment Rate (IUR) exceeds 5% AND is at least 120% of the average IUR for the same period in the prior two years, OR
- TUR trigger: Total Unemployment Rate (TUR) exceeds 6.5% AND is at least 110% of the average TUR for the same period in the prior two years
Additional weeks available: Up to 13 additional weeks (50% of regular benefit duration)
Eligibility requirements when active:
- Exhausted all regular state unemployment benefits
- Continue to meet all regular UI eligibility requirements
- Actively seeking work
- Available for full-time work
- Participating in reemployment services if directed
Current status verification:
Mississippi EB status: Inactive as of January 2026
Last checked: January 28, 2026
Source: Extended Unemployment Compensation Act (EUCA) § 202; 20 C.F.R. Part 615
Federal EB information: https://oui.doleta.gov/unemploy/eb.asp
Shared Work Program
Shared Work program status: Not available
Mississippi does not currently operate a Shared Work or Short-Time Compensation program. Shared Work programs allow employers to reduce employee hours instead of layoffs, with affected employees receiving partial unemployment benefits to offset the wage loss.
Some states offer Shared Work programs that:
- Allow employers to reduce work hours by 10-60%
- Employees receive partial UI benefits proportional to hours reduced
- Workers maintain employment and benefits
- No work search requirement for participating employees
Mississippi employers interested in work-sharing alternatives can contact MDES to inquire about current program availability.
Source: U.S. Department of Labor state program directory
Verified: January 28, 2026
Trade Adjustment Assistance (TAA)
TAA program: Active (federal program administered through state)
Workers who lose jobs due to foreign trade may qualify for Trade Adjustment Assistance benefits and services, including:
Benefits available:
- Extended unemployment benefits beyond regular state benefits
- Job training funding for approved training programs
- Job search allowances for out-of-area job searches
- Relocation allowances for accepting employment outside commuting area
- Trade Readjustment Allowances (TRA) for income support during training
Eligibility requirements:
Employer must be certified by U.S. Department of Labor as trade-affected due to:
- Increased imports of similar products
- Shift of production to foreign country
- Increased imports of services
- Downstream impact from trade-affected supplier
Workers must:
- Be separated from trade-certified employer
- Meet individual eligibility requirements
- Apply for TAA program participation
- Be enrolled in approved training (if applicable)
Mississippi TAA contact:
Mississippi Department of Employment Security
Trade Adjustment Assistance Coordinator
WIN Job Center Services
Contact through MDES at 601-493-9427 or local WIN Job Center
Source: Trade Act of 1974, 19 U.S.C. § 2271 et seq.
DOL TAA information: https://www.dol.gov/agencies/eta/tradeact
Disaster Unemployment Assistance (DUA)
DUA availability: Available during federally declared disasters
Disaster Unemployment Assistance provides temporary benefits to individuals who lost employment due to a major disaster and are not eligible for regular unemployment insurance.
Eligibility requirements:
- Unemployment directly caused by federally declared major disaster
- Not eligible for regular state unemployment benefits
- Unable to reach place of employment due to disaster
- Job offer rescinded or unable to start due to disaster
- Self-employed or independent contractor with disaster-related unemployment
Program activation:
DUA is available only during presidentially declared major disasters. When disasters are declared in Mississippi, MDES announces DUA availability and provides application instructions.
Application process:
When active, applications filed:
- Online through MDES website
- By phone through MDES Call Center
- At Disaster Recovery Centers
- Through FEMA disaster assistance
Duration: Up to 26 weeks of benefits
Benefit amount: Based on applicable state formula or minimum benefit amount
Source: Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. § 5177
FEMA DUA information: https://www.fema.gov/assistance/individual/program/disaster-unemployment
Self-Employment Assistance Program (SEAP)
SEAP status: Check with MDES for current availability
Self-Employment Assistance Programs allow eligible claimants to receive unemployment benefits while starting a business. Participants:
- Receive regular unemployment benefits
- Exempt from work search requirements
- Must work full-time on business startup activities
- Must participate in business training or counseling
- Cannot receive SEAP benefits while receiving wages from self-employment
Program availability varies and may be limited. Contact MDES or local WIN Job Center for current SEAP status and application procedures.
Source: U.S. Department of Labor self-employment assistance information
Unemployment Compensation for Federal Employees (UCFE)
UCFE program: Active (federal program administered through state)
Former federal civilian employees file unemployment claims through Mississippi but receive benefits under federal guidelines.
Eligibility: Based on federal service and wages
Benefit amount: Calculated using federal wages and Mississippi benefit formula
Filing: Through MDES system with designation as federal employee
Source: 5 U.S.C. § 8501 et seq.
Federal employee UI information: https://www.dol.gov/agencies/eta/unemployment-insurance/UCFE-UCX
Unemployment Compensation for Ex-Servicemembers (UCX)
UCX program: Active (federal program administered through state)
Former military personnel file unemployment claims through Mississippi but receive benefits under federal guidelines.
Eligibility: Based on military service
Benefit amount: Calculated using military pay and Mississippi benefit formula
Required documentation: DD Form 214 (Certificate of Release or Discharge from Active Duty)
Filing: Through MDES system with designation as ex-servicemember
Source: 5 U.S.C. § 8521 et seq.
Ex-servicemember UI information: https://www.dol.gov/agencies/eta/unemployment-insurance/UCFE-UCX
Context: Mississippi Compared to National Benchmarks
Mississippi benefit levels in national context (2026):
- Maximum WBA: $235 (50th of 50 states – lowest in the nation)
- Duration: 26 weeks (standard national norm)
- Unique features: Mississippi has the lowest maximum weekly benefit amount in the United States and does not offer an alternative base period
National range:
- Highest maximum WBA: Massachusetts ($1,015)
- Lowest maximum WBA: Mississippi ($235)
- Most common duration: 26 weeks
Mississippi’s maximum weekly benefit amount of $235 has not increased in many years, making it significantly lower than neighboring states and the national average.
For comprehensive state-by-state comparisons, see: U.S. DOL Comparison: https://oui.doleta.gov/unemploy/comparison/
Source: U.S. Department of Labor, Comparison of State UI Laws 2026; MDES benefit information
Resources
Mississippi Department of Employment Security (MDES)
Main office: 1235 Echelon Parkway, Jackson, MS 39213
Mailing address: P.O. Box 1699, Jackson, MS 39215-1699
Website: https://mdes.ms.gov/
Phone: 601-493-9427
TTY: 800-582-2233
Hours: Monday-Friday, 8:00 AM – 5:00 PM Central Time
MDES Unemployment Claims
Website: https://mdes.ms.gov/unemployment-claims/
Online filing: https://mdes.ms.gov/ (MDES Online Services)
Phone filing: 601-493-9427
MDES Appeals Department
Mailing address: P.O. Box 1699, Jackson, MS 39215-1699
Phone: 601-321-6294
MDES Benefit Payment Control (Overpayments and Fraud)
Mailing address: P.O. Box 22730, Jackson, MS 39225-2273
Report fraud: Through MDES website or fraud hotline
WIN Job Centers
Locations throughout Mississippi
Find nearest center: https://mdes.ms.gov/win-job-centers/
Services: Job search assistance, training referrals, unemployment claim filing help, resume assistance
Federal Resources
U.S. Department of Labor – Employment and Training Administration
Unemployment Insurance Program
Website: https://www.dol.gov/agencies/eta/unemployment-insurance
Information: Federal unemployment insurance oversight, state comparisons, extended benefits status
CareerOneStop
Website: https://www.careeronestop.org/
Phone: 877-872-5627
Services: Job search tools, training information, career exploration, unemployment benefits information by state
Internal Revenue Service (IRS)
Unemployment compensation taxation information
Website: https://www.irs.gov/individuals/employees/unemployment-compensation
Phone: 800-829-1040
Publication 525: Taxable and Nontaxable Income
USA.gov – Unemployment Benefits
Website: https://www.usa.gov/unemployment
Information: General unemployment insurance information, state resources, benefit eligibility
Social Security Administration
Website: https://www.ssa.gov/
Phone: 800-772-1213
Note: Social Security retirement/disability benefits are separate from unemployment benefits
Mississippi State Resources
Mississippi Legislature
Website: http://www.legislature.ms.gov/
Statutes: Mississippi Code Title 71, Chapter 5 (Unemployment Compensation)
Mississippi Secretary of State
Administrative Rules
Website: https://www.sos.ms.gov/
Regulations: MDES unemployment insurance regulations
The Mississippi Bar
Consumer information on unemployment benefits
Website: https://www.msbar.org/for-the-public/consumer-information/unemployment-insurance-benefits/
Phone: 601-948-4471
Source: Official government websites
Frequently Asked Questions: Mississippi Unemployment Benefits 2026
What are unemployment benefits in Mississippi?
Unemployment benefits in Mississippi provide temporary financial assistance to workers who lose their jobs through no fault of their own. The program is administered by the Mississippi Department of Employment Security and funded by employer taxes. Benefits replace a portion of lost wages while claimants search for new employment.
How much can I receive in unemployment benefits in Mississippi?
Mississippi unemployment benefits range from a minimum of $30 to a maximum of $235 per week. The amount depends on wages earned during the base period, specifically the highest quarter earnings divided by 26. Mississippi has the lowest maximum weekly benefit amount in the United States.
How long does it take to get unemployment benefits in Mississippi?
After filing an initial claim, claimants typically wait 2-4 weeks for the first payment. This includes one waiting week (which is not paid), claim processing time (7-10 days), and payment processing. The first payment covers the second week of unemployment. Claims with eligibility issues may take longer to process.
Can I work part-time and still receive unemployment in Mississippi?
Yes, claimants can work part-time while receiving unemployment benefits. However, earnings from part-time work are deducted from the weekly benefit amount. Claimants must report all earnings when filing weekly certifications. Benefits may be reduced or eliminated depending on the amount earned.
What disqualifies you from unemployment in Mississippi?
Common disqualifications include: voluntarily quitting without good cause, being discharged for misconduct, refusing suitable work without good cause, failing to meet work search requirements, not being able or available for work, and making false statements to obtain benefits. Disqualifications typically continue until the claimant returns to work and earns sufficient wages.
How do I file for unemployment in Mississippi?
File online through MDES Online Services at https://mdes.ms.gov/ (available 24/7) or by phone at 601-493-9427 (Monday-Friday, 8 AM-5 PM). Online filing provides faster processing. You will need your Social Security number, employment history for the past 18 months, and information about why you separated from your last employer.
Are unemployment benefits taxable in Mississippi?
Unemployment benefits are taxable for federal income tax purposes. You will receive IRS Form 1099-G showing the amount received and any federal tax withheld. Mississippi does not have a state income tax, so benefits are not subject to state taxation. You can elect to have 10% federal tax withheld from weekly payments.
How do I appeal an unemployment denial in Mississippi?
File an appeal within 14 calendar days from the date the determination was mailed. Appeals can be filed online through MDES Online Services, by mail to the Appeals Department, or by phone at 601-493-9427. Continue filing weekly certifications during the appeal process. A hearing will be scheduled where you can present evidence and testimony.
What is the base period for Mississippi unemployment?
The base period is the first four of the last five completed calendar quarters before filing your claim. For example, if you file in January 2026, your base period is October 2024 through September 2025. You must have earned at least $780 in your highest quarter and worked in at least two quarters to qualify.
Is work search required while receiving unemployment in Mississippi?
Yes, you must actively search for full-time work (35+ hours per week) and make at least 3 employer contacts each week. At least one contact must be a job application. Keep detailed records of all work search activities. Some exemptions apply for temporary layoffs with return dates, approved training, and certain other circumstances.
What happens if I refuse a job offer while on unemployment?
Refusing suitable work without good cause results in disqualification from benefits. Suitable work is full-time employment appropriate for your skills and experience. Good cause for refusal may include unsafe working conditions, wages below prevailing rate, or excessive commuting distance. Report all job offers and refusals when filing weekly certifications.
Can I receive unemployment if I was fired?
It depends on the reason for discharge. If fired for misconduct connected with work, you are disqualified. Misconduct includes willful violation of rules, insubordination, theft, or excessive absenteeism. If fired for reasons other than misconduct (such as poor performance or inability to meet job requirements), you may be eligible for benefits.
How do I check my unemployment claim status in Mississippi?
Log into your MDES Online Services account at https://mdes.ms.gov/ to check claim status, view determinations, see payment history, and file weekly certifications. You can also call the MDES Call Center at 601-493-9427 for claim status information.