Overtime Laws in Mississippi 2026: Pay Rates, Exemptions & Tax Deduction (2026)
⚠️Informational only — not legal or tax advice.
Guide for Mississippi overtime laws 2026
Last verified: March 4, 2026
Next scheduled review: June 4, 2026
Table of Contents
- Mississippi Overtime Laws at a Glance (2026)
- Does Mississippi Have Its Own Overtime Law?
- How Overtime Pay Is Calculated in Mississippi
- Who Is Exempt from Overtime in Mississippi?
- Overtime Tax Deduction: “No Tax on Overtime” (2025–2028)
- Can an Employer Require Overtime in Mississippi?
- Industry-Specific Overtime Rules in Mississippi
- How to File an Overtime Wage Complaint in Mississippi
- Penalties for Overtime Violations in Mississippi
- Mississippi Overtime Law Updates (2025–2026)
- Frequently Asked Questions
- Sources and Verification
Mississippi Overtime Laws at a Glance (2026)
| Mississippi Overtime Laws — Key Details (2026) | |
|---|---|
| Details | |
| Overtime threshold | 40 hours per workweek |
| Overtime pay rate | 1.5× regular rate of pay |
| Double time | No — not required under FLSA or state law |
| 7th consecutive day rule | No |
| State minimum wage (2026) | $7.25/hour (federal minimum wage applies) |
| Exempt salary threshold (2026) | Federal: $684/week ($35,568/year) |
| Daily overtime | No — weekly calculation only |
| State enforcement agency | Mississippi Department of Employment Security (MDES) |
| Federal enforcement | U.S. DOL Wage and Hour Division |
| Overtime tax deduction (federal) | Up to $12,500/year (2025–2028) — FLSA-covered workers |
| Statute of limitations | 2 years FLSA (3 years if willful) |
Governing law: Fair Labor Standards Act, 29 U.S.C. § 207
Last verified: March 4, 2026
Does Mississippi Have Its Own Overtime Law?
Mississippi does not have a separate state overtime statute. Overtime in Mississippi is governed exclusively by the federal Fair Labor Standards Act (FLSA), 29 U.S.C. § 207.
Under the FLSA, nonexempt employees must receive overtime pay at 1.5 times their regular rate of pay for all hours worked over 40 in a workweek. Because Mississippi has not enacted its own overtime law, the FLSA is the sole source of overtime rights for the vast majority of workers in the state.
Note on firefighters and police officers: Mississippi Code Annotated § 21-17-1 authorizes municipal governments to compensate firefighters and police officers for duties performed beyond their usual and regular hours. This provision grants discretionary authority to city councils to pay additional compensation for such hours — it does not create a separate overtime entitlement separate from what the FLSA already provides for these employees. Covered firefighters and law enforcement officers remain subject to the FLSA’s specialized public-safety overtime provisions (29 U.S.C. § 207(k)).
Mississippi has no state minimum wage law. The federal minimum wage of $7.25/hour applies under 29 U.S.C. § 206.
Federal statute: Fair Labor Standards Act, 29 U.S.C. § 201–219
U.S. DOL Overtime Page: https://www.dol.gov/agencies/whd/overtime
Mississippi Department of Employment Security: https://mdes.ms.gov
How Overtime Pay Is Calculated in Mississippi
What Is a “Workweek”?
Under the FLSA, a workweek is a fixed, regularly recurring period of 168 consecutive hours (seven consecutive 24-hour periods). A workweek does not have to start on Monday or align with a calendar week — the employer may designate any day and time as the start of the workweek.
Each workweek stands alone. An employer cannot average hours across two or more workweeks to avoid overtime. If an employee works 50 hours in one week and 30 in the next, overtime is owed for the first week regardless of the second week’s total.
Source: 29 C.F.R. § 778.104–778.105
Pay Rates
Under the FLSA, nonexempt employees in Mississippi earn overtime at the following rates:
Time-and-a-half (1.5× regular rate):
- All hours worked over 40 in a workweek
Mississippi does not require daily overtime, double time, or any 7th-day premium. Overtime is calculated on a workweek basis only.
What Counts as the “Regular Rate of Pay”
The regular rate is not always the same as the hourly wage. Under the FLSA (29 C.F.R. § 778.108), the regular rate includes:
- Base hourly rate or salary equivalent
- Non-discretionary bonuses and incentive pay
- Shift differentials
- Commissions
- Piece-rate earnings
The regular rate does NOT include:
- Discretionary bonuses (e.g., holiday gifts)
- Employer contributions to benefit plans
- Vacation, holiday, or sick pay when no work is performed
Calculation Example
Example — Weekly overtime in Mississippi:
An employee earns $7.25/hour (the applicable minimum wage) and works 48 hours in one workweek:
- Regular pay: 40 hours × $7.25 = $290.00
- Overtime pay: 8 hours × ($7.25 × 1.5) = 8 × $10.875 = $87.00
- Total weekly gross pay: $377.00
Example — Higher-wage worker:
An employee earns $18.00/hour and works 50 hours in one workweek:
- Regular pay: 40 hours × $18.00 = $720.00
- Overtime pay: 10 hours × ($18.00 × 1.5) = 10 × $27.00 = $270.00
- Total weekly gross pay: $990.00
Source: 29 U.S.C. § 207; 29 C.F.R. § 778.108–778.122
For the current minimum wage that applies in Mississippi, see the [RemoteLaws Mississippi Minimum Wage page].
Who Is Exempt from Overtime in Mississippi?
Not all employees in Mississippi are entitled to overtime pay. Certain employees are classified as “exempt” under the FLSA.
Federal FLSA Exemption Requirements
To be exempt from overtime under the FLSA, an employee must meet ALL THREE criteria:
1. Salary basis test: Paid a predetermined, fixed salary each pay period (not hourly)
2. Salary level test: Earn at least $684 per week ($35,568 per year)
3. Duties test: Perform specific job duties in one of these categories:
| Exemption | Key duty requirement |
|---|---|
| Executive | Manages enterprise or department; directs 2+ employees; authority to hire/fire |
| Administrative | Office/non-manual work related to management or business operations; exercises independent judgment on significant matters |
| Professional | Work requiring advanced knowledge in science or learning (acquired through prolonged specialized study) |
| Computer employee | Systems analysis, programming, software engineering — $684/week salary OR $27.63/hour |
| Outside sales | Primary duty is making sales away from employer's place of business |
| Highly compensated | Total annual compensation of at least $107,432; performs at least one exempt duty |
Source: 29 C.F.R. Part 541
What Happened to the 2024 DOL Salary Threshold Increase?
In April 2024, the U.S. Department of Labor issued a final rule that would have raised the exempt salary threshold to $1,128 per week ($58,656/year) effective January 1, 2025.
On November 15, 2024, the U.S. District Court for the Eastern District of Texas vacated that rule nationwide in Texas v. U.S. Department of Labor (No. 4:24-cv-00499).
The salary threshold remains $684/week ($35,568/year) as of 2026.
Because Mississippi follows federal law exclusively, Mississippi’s exempt salary threshold is the same as the federal threshold: $684/week ($35,568/year). Mississippi does not set a higher state-level threshold.
Additional FLSA Exemptions in Mississippi
The FLSA exempts numerous categories of workers from overtime beyond the standard white-collar exemptions. Categories common in Mississippi’s economy include:
- Agricultural workers: Employees of farms that used fewer than 500 “person-days” of agricultural labor in any calendar quarter of the preceding year are exempt from FLSA overtime (29 U.S.C. § 213(a)(6))
- Taxicab drivers: Exempt under 29 U.S.C. § 213(b)(17)
- Seasonal amusement or recreational establishment employees: Exempt if the establishment operates fewer than 7 months per year, or if its receipts during a 6-month peak period are at least 33.3% greater than during the 6-month off-season (29 U.S.C. § 213(a)(3))
- Fishermen and seafood workers: Certain employees engaged in fishing operations are exempt under 29 U.S.C. § 213(a)(5) and § 213(b)(4)
- Domestic service workers living in the employer’s residence: Exempt under 29 U.S.C. § 213(a)(15)
- Certain broadcasters: Announcers, news editors, and chief engineers of certain non-metropolitan broadcasting stations may be exempt under 29 U.S.C. § 213(b)(9)
Source: 29 U.S.C. § 213; 29 C.F.R. Part 541
Overtime Tax Deduction: "No Tax on Overtime" (2025–2028)
The One Big Beautiful Bill Act (Public Law 119-21), signed on July 4, 2025, created a new federal income tax deduction for qualified overtime compensation under Internal Revenue Code § 225.
This deduction is available for tax years 2025 through 2028.
Who Is Eligible
- Nonexempt employees covered by the Fair Labor Standards Act (29 U.S.C. § 207)
- Must have a Social Security number valid for employment
- Cannot use the Married Filing Separately filing status
Who is NOT eligible:
- Exempt (salaried) employees who do not receive FLSA overtime
- Independent contractors (1099 workers) who are not FLSA-covered
- Employees receiving overtime only under employer policy or collective bargaining (if that overtime is not also required by the FLSA)
What Is Deductible
The deduction covers the premium portion of overtime pay — specifically the amount that exceeds the regular rate of pay.
| Overtime type | What is deductible | Example ($18/hr regular rate) |
|---|---|---|
| Time-and-a-half (1.5×) | The "half" — 1/3 of total OT pay | $9/hr per OT hour ($27 − $18) |
IRS shortcut for 2025: If you only know your total overtime pay and were paid time-and-a-half, divide the total overtime amount by 3. (Source: IRS Notice 2025-69)
| Deduction Limits | ||
|---|---|---|
| Filing status | Maximum annual deduction | Phase-out begins |
| Single | $12,500 | $150,000 MAGI |
| Married filing jointly | $25,000 | $300,000 MAGI |
| W-2 Reporting | |
|---|---|
| Tax year | Employer reporting requirement |
| 2025 | NOT required to separately report (transition year — IRS Notice 2025-62). May voluntarily report in W-2 Box 14 as "QUAL OT" or provide a separate statement |
| 2026 and later | REQUIRED to separately report qualified overtime compensation. The IRS has issued draft guidance indicating Box 12, Code TT for this purpose (draft, subject to finalization) |
If an employer did not separately report overtime for 2025, the IRS allows employees to use “any reasonable method” to calculate the deductible amount, including:
- One-third of total overtime pay (for time-and-a-half workers)
- Payroll records or pay stubs showing overtime hours and rates
- Employer statements or online portal information
What This Deduction Does NOT Do
- Does NOT exempt overtime from Social Security (6.2%) or Medicare (1.45%) taxes
- Does NOT apply to Mississippi state income taxes (federal deduction only — see below)
- Does NOT change how much overtime pay an employee receives — it reduces federal taxable income when filing
- Does NOT apply to overtime paid solely under employer policy that exceeds FLSA requirements
Source: IRS FAQs on Qualified Overtime Compensation Deduction; IRS Notice 2025-69; IRS Notice 2025-62; IRC § 225; P.L. 119-21, § 70202; Schedule 1-A (Form 1040)
Official IRS page: https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
Mississippi State Income Tax and the Overtime Deduction
The federal overtime deduction does not carry over to Mississippi’s state income tax return.
Mississippi uses a selective conformity model for its state income tax — meaning the state does not start its income tax calculation from federal adjusted gross income (AGI) or federal taxable income. Because Mississippi computes state taxable income independently using its own rules under Miss. Code Ann. § 27-7-5, the new IRC § 225 deduction does not automatically flow through to reduce state taxable income. Overtime pay in Mississippi remains fully subject to state income tax at normal rates.
Mississippi individual income tax rates (2026):
- 0% on the first $10,000 of taxable income
- 4% flat rate on all taxable income in excess of $10,000
These rates reflect the Build-Up Mississippi Act (H.B. 1), signed by Governor Tate Reeves on March 27, 2025, under Miss. Code Ann. § 27-7-5. The rate is scheduled to continue declining to 3.75% in 2027, 3.5% in 2028, 3.25% in 2029, and 3% in 2030, with additional revenue-triggered reductions possible through 2040.
There is no pending Mississippi state legislation to create a state-level overtime income tax exemption or deduction as of March 2026. Overtime pay in Mississippi is taxed in full at the applicable state income tax rate.
Mississippi Department of Revenue — Individual Income Tax: https://www.dor.ms.gov/individual
Miss. Code Ann. § 27-7-5: https://billstatus.ls.state.ms.us/documents/2025/html/HB/0001-0099/HB0001SG.htm
For full details on Mississippi income tax rates and deductions, see the [RemoteLaws Mississippi Income Tax page].
Can an Employer Require Overtime in Mississippi?
Under the FLSA, there is no federal limit on the number of hours an employer can require an adult employee (age 16 and older) to work in a workweek, as long as the employee is properly compensated for all overtime hours at the applicable overtime rate.
An employer may discipline or terminate an employee for refusing to work overtime, unless a specific law, employment contract, or collective bargaining agreement provides otherwise.
Mississippi does not have additional mandatory overtime restrictions beyond the FLSA. Mississippi is an at-will employment state. Employers in Mississippi may require overtime, and at-will employees who refuse may face disciplinary action, including termination.
Protections That Always Apply
Regardless of mandatory overtime policies, the following protections apply in Mississippi:
- All overtime hours must be compensated at 1.5 times the regular rate of pay
- Employers cannot retaliate against employees who file wage complaints (29 U.S.C. § 215(a)(3))
- Disability accommodation requests under the Americans with Disabilities Act (ADA) may limit overtime requirements in individual cases
- Child labor laws restrict hours for employees under 18 — under the FLSA, employees aged 14–15 generally may not work more than 3 hours on a school day and 18 hours in a school week (29 U.S.C. § 212)
Source: 29 U.S.C. § 207; 29 U.S.C. § 215(a)(3)
Industry-Specific Overtime Rules in Mississippi
Agriculture
Mississippi has a significant agricultural sector. Under the FLSA, many agricultural workers are exempt from overtime requirements under 29 U.S.C. § 213(a)(6). Specifically, workers employed on farms where the employer used fewer than 500 “person-days” of agricultural labor in any calendar quarter of the preceding calendar year are exempt from FLSA overtime. Larger farming operations are subject to FLSA overtime for qualifying non-exempt agricultural employees.
Mississippi has not enacted a state agricultural overtime law. There is no state-level mandate for agricultural overtime pay beyond what the FLSA requires.
Source: 29 U.S.C. § 213(a)(6)
Healthcare (8-and-80 System)
Hospitals and residential care facilities in Mississippi may use the FLSA’s alternative 14-day work period for overtime calculations. Under 29 U.S.C. § 207(j), overtime is due after 8 hours in a single day OR 80 hours in the 14-day period, whichever calculation produces more overtime pay. This requires a prior agreement between the employer and employee (or the employee’s representative) before the work period begins.
Source: 29 U.S.C. § 207(j); 29 C.F.R. § 778.601
Public Sector / Government Employees
State and local government employers in Mississippi may offer compensatory time off instead of overtime pay under 29 U.S.C. § 207(o), provided:
- The comp time accrues at 1.5 hours for each overtime hour worked
- A prior agreement exists between the employer and employee (or the employee’s representative)
- The cap is 240 hours of accrued comp time (or 480 hours for public safety, emergency response, and seasonal employees)
- Employees must be permitted to use accrued comp time within a reasonable period upon request
Mississippi has not enacted state-specific comp time rules that differ from the FLSA standard.
Source: 29 U.S.C. § 207(o)
Compensatory Time (“Comp Time”) — Private Sector
Under the FLSA, private-sector employers in Mississippi cannot offer comp time in lieu of overtime pay. Employees who work overtime hours must be compensated at 1.5 times their regular rate in wages, not in equivalent time off. This rule applies regardless of any agreement between the employer and employee.
Source: 29 U.S.C. § 207(a); DOL Wage and Hour Division — https://www.dol.gov/agencies/whd/overtime
Transportation (Motor Carrier Exemption)
Employees in Mississippi whose duties affect the safe operation of motor vehicles in interstate commerce may be exempt from FLSA overtime under the Motor Carrier Act exemption. This exemption applies under 49 U.S.C. § 31502 and applies to drivers, driver’s helpers, loaders, and mechanics who affect safety of operation. The Small Vehicle Exception under 29 U.S.C. § 213(b)(1) restores FLSA overtime rights to employees who operate vehicles weighing 10,000 pounds or less.
Source: 29 U.S.C. § 213(b)(1); 49 U.S.C. § 31502
How to File an Overtime Wage Complaint in Mississippi
Employees in Mississippi who believe they have not received proper overtime pay have two avenues: filing with the federal Wage and Hour Division, or filing a private lawsuit. Because Mississippi has no state overtime law, there is no state-level administrative process for overtime wage claims.
Note on MDES: The Mississippi Department of Employment Security (MDES) administers unemployment insurance and employment services programs. MDES does not adjudicate FLSA overtime wage claims. Workers with overtime disputes must pursue remedies through federal channels (WHD) or private litigation.
Option 1: U.S. Department of Labor — Wage and Hour Division
The Wage and Hour Division (WHD) investigates and enforces FLSA overtime requirements in Mississippi. Filing with WHD is free.
| Details | |
|---|---|
| Online filing | https://www.dol.gov/agencies/whd/contact/complaints |
| Phone | 1-866-487-9243 (toll-free) |
| Nearest office | Jackson, MS district office — check https://www.dol.gov/agencies/whd/contact for current address |
| Deadline | 2 years from violation (3 years if willful) |
When the WHD determines that overtime was withheld, it may supervise payment of back wages, or the Administrator may bring suit on the employee’s behalf.
Option 2: Private Lawsuit
Employees may file a lawsuit against their employer in state or federal court under 29 U.S.C. § 216(b). Remedies may include:
- Back wages owed
- Liquidated damages (an additional amount equal to the unpaid wages)
- Reasonable attorney’s fees and court costs
Employees have the right to bring a collective action, allowing similarly situated employees to join the lawsuit.
Retaliation Protection
Under the FLSA (29 U.S.C. § 215(a)(3)), employers cannot retaliate against employees for:
- Filing an overtime wage complaint
- Participating in a DOL investigation
- Testifying in proceedings related to overtime violations
Source: 29 U.S.C. § 216(b); 29 U.S.C. § 215(a)(3); https://www.dol.gov/agencies/whd/contact/complaints
Penalties for Overtime Violations in Mississippi
| Federal FLSA Penalties | |
|---|---|
| Because Mississippi relies exclusively on the FLSA, all overtime penalties in Mississippi are governed by federal law. | |
| Penalty type | Amount |
| Back wages | Full amount of unpaid overtime owed |
| Liquidated damages | Equal to unpaid wages (effectively doubles the employee's total recovery) |
| Civil monetary penalty | Up to $2,451 per violation for willful or repeated violations (adjusted annually by DOL) |
| Criminal prosecution | Willful violations: fines up to $10,000; second offense: up to 6 months imprisonment |
The FLSA’s liquidated damages provision means that an employer who fails to pay overtime may owe twice the amount of wages withheld. An employer can avoid liquidated damages only by demonstrating good faith and a reasonable belief that its conduct did not violate the FLSA (29 U.S.C. § 260).
Mississippi does not impose additional state-level overtime penalties, waiting time penalties, or multiplied damages beyond what the FLSA provides, because there is no state overtime statute.
Source: 29 U.S.C. § 216; 29 U.S.C. § 260
Mississippi Overtime Law Updates (2025–2026)
Federal Changes Affecting Mississippi
- July 4, 2025: One Big Beautiful Bill Act (P.L. 119-21) signed — created federal overtime tax deduction for tax years 2025–2028 under IRC § 225. The deduction does not reduce Mississippi state taxable income due to Mississippi’s selective conformity model.
- November 15, 2024: U.S. District Court for the Eastern District of Texas vacated the DOL’s 2024 rule that would have raised the exempt salary threshold to $1,128/week — the threshold remains $684/week ($35,568/year).
Mississippi State Changes
- March 27, 2025: Governor Tate Reeves signed H.B. 1 (Build-Up Mississippi Act), reducing the individual income tax rate for tax year 2025 to 4.4%, and scheduling a further reduction to 4% for tax year 2026. Overtime wages are fully included in Mississippi taxable income at these rates.
- Tax year 2026: Mississippi individual income tax rate on taxable income above $10,000 drops to 4.0%, continuing the phase-down under Miss. Code Ann. § 27-7-5.
Pending Legislation
No Mississippi legislation creating a state-level overtime exemption, mandatory overtime restriction, or overtime wage claim procedure was enacted or pending as of March 2026. H.B. 526 (2026 session), which would have created a “Mississippi Minimum Wage Law” including overtime provisions, was introduced but remains in the early stages of the legislative process with no indication of advancement.
Source: https://billstatus.ls.state.ms.us/documents/2026/html/HB/0500-0599/HB0526IN.htm
Last reviewed: March 4, 2026
Next scheduled review: June 4, 2026
Frequently Asked Questions About Overtime in Mississippi
Does Mississippi have overtime laws?
Mississippi does not have a separate state overtime statute. Overtime in Mississippi is governed by the federal Fair Labor Standards Act (FLSA), 29 U.S.C. § 207. Under the FLSA, nonexempt employees must receive overtime pay at 1.5 times their regular rate of pay for all hours worked over 40 in a workweek.
What is the overtime rate in Mississippi in 2026?
The overtime rate in Mississippi is 1.5 times the employee’s regular rate of pay for all hours worked over 40 in a workweek. Based on the applicable minimum wage of $7.25/hour, the minimum overtime rate is $10.875/hour. There is no double-time requirement in Mississippi.
Does Mississippi require daily overtime?
No. Overtime in Mississippi is calculated on a weekly basis only. Working more than 8 hours in a single day does not trigger overtime unless total weekly hours exceed 40. Mississippi has no daily overtime threshold under either state or federal law.
Is mandatory overtime legal in Mississippi?
Under federal law, employers can generally require adult employees to work overtime without limit, as long as proper overtime pay is provided. Mississippi does not have additional state-level restrictions on mandatory overtime. At-will employees who refuse mandatory overtime may face disciplinary action or termination.
Am I exempt from overtime in Mississippi?
Exemption depends on both salary level and job duties. Under the FLSA, employees must earn at least $684/week on a salary basis AND perform executive, administrative, professional, computer, or outside sales duties to qualify as exempt. Mississippi applies the federal threshold — there is no higher state threshold. Employees below $684/week who are paid on a salary basis and meet the duties tests are still nonexempt and entitled to overtime.
Can salaried employees get overtime in Mississippi?
Yes. Being paid a salary does not automatically make an employee exempt from overtime. Salaried employees who earn less than $684/week, or who do not meet the relevant duties tests, are nonexempt and entitled to overtime pay at 1.5 times their regular rate.
Is overtime taxed in Mississippi?
Overtime pay is subject to both federal income tax and Mississippi state income tax. However, under the One Big Beautiful Bill Act (2025–2028), FLSA-covered nonexempt employees may deduct up to $12,500 (or $25,000 for married filing jointly) of the premium portion of overtime from federal taxable income. This federal deduction does not apply to Mississippi state income tax. Mississippi uses selective conformity for its income tax and does not incorporate IRC § 225, so overtime pay remains fully subject to Mississippi income tax at the applicable rate.
How do I calculate the overtime tax deduction?
For time-and-a-half pay, the deductible amount equals one-third of total overtime pay. For example, if an employee earned $6,000 in total overtime pay at time-and-a-half, the qualified overtime compensation deduction is $2,000 (one-third of $6,000). The IRS confirms this calculation method in Notice 2025-69.
How do I file an overtime complaint in Mississippi?
Since Mississippi has no state overtime law, workers file directly with the U.S. Department of Labor, Wage and Hour Division, online at https://www.dol.gov/agencies/whd/contact/complaints or by calling 1-866-487-9243. The FLSA statute of limitations is 2 years (3 years for willful violations).
Can my employer fire me for refusing overtime in Mississippi?
In most cases, yes. Mississippi is an at-will employment state, and employers may discipline or terminate employees who refuse overtime, unless a law, contract, or collective bargaining agreement provides otherwise. Employers cannot, however, retaliate against employees for filing an overtime wage complaint or cooperating with a DOL investigation under 29 U.S.C. § 215(a)(3).
Can my employer give comp time instead of overtime pay in Mississippi?
For private-sector employers in Mississippi, the answer is no. The FLSA does not permit private employers to substitute compensatory time off for overtime wages. Employees who work overtime in the private sector must receive cash compensation at 1.5 times their regular rate. Public-sector employers (state and local government) may offer comp time at 1.5 hours per overtime hour, up to 240 hours (480 hours for public safety workers), under 29 U.S.C. § 207(o).
Does working on weekends or holidays trigger overtime in Mississippi?
No. Under the FLSA, working on weekends or holidays does not automatically constitute overtime. Overtime depends solely on total hours worked in the 7-day workweek, regardless of which days those hours fall on. An employee who works 8 hours on Saturday and Sunday but totals fewer than 40 hours in the workweek is not entitled to overtime for those weekend hours.
What happens if my employer doesn’t pay overtime in Mississippi?
Employees may file a complaint with the U.S. DOL Wage and Hour Division or file a lawsuit in federal or state court under 29 U.S.C. § 216(b). Recoverable amounts include unpaid overtime wages, liquidated damages equal to the amount of unpaid wages, and reasonable attorney’s fees and court costs. The FLSA statute of limitations is 2 years (3 years if the violation is willful).
What is the statute of limitations for overtime claims in Mississippi?
Under the FLSA: 2 years from the date of the violation, extended to 3 years if the violation is willful. Mississippi has no state overtime statute of limitations because there is no separate state overtime law. Employees should act promptly — each week of unpaid overtime is treated as a separate violation for limitations purposes.
Does Mississippi have a higher exempt salary threshold than the federal level?
No. Mississippi follows the federal FLSA threshold of $684/week ($35,568/year). Mississippi has not enacted a higher state-level salary threshold for overtime exemptions. Only a handful of states — Washington, California, New York, Colorado, and Maine — set thresholds above the federal level.
Are agricultural workers entitled to overtime in Mississippi?
Most agricultural workers in Mississippi are exempt from FLSA overtime under 29 U.S.C. § 213(a)(6), particularly those employed on smaller farming operations. Unlike Washington and California, Mississippi has not enacted a state law extending overtime rights to agricultural workers. Workers on larger agricultural operations meeting the FLSA’s threshold for coverage may be entitled to overtime.
Sources and Verification
Primary Sources
- Fair Labor Standards Act — 29 U.S.C. § 201–219 — https://www.dol.gov/agencies/whd/flsa
- U.S. Department of Labor, Wage and Hour Division — Overtime — https://www.dol.gov/agencies/whd/overtime
- U.S. Department of Labor, Wage and Hour Division — Complaint Filing — https://www.dol.gov/agencies/whd/contact/complaints
- 29 C.F.R. Part 541 (Overtime Exemptions) — https://www.ecfr.gov/current/title-29/subtitle-B/chapter-V/subchapter-A/part-541
- 29 C.F.R. § 778 (Overtime Compensation) — https://www.ecfr.gov/current/title-29/subtitle-B/chapter-V/subchapter-A/part-778
- Mississippi Department of Employment Security (MDES) — https://mdes.ms.gov
- Mississippi Department of Revenue — Individual Income Tax — https://www.dor.ms.gov/individual
- Mississippi Code Annotated § 27-7-5 (Individual Income Tax) — H.B. 1 (2025 Regular Session) — https://billstatus.ls.state.ms.us/documents/2025/html/HB/0001-0099/HB0001SG.htm
- Internal Revenue Service — Overtime Tax Deduction FAQs — https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
- IRS Notice 2025-69 (Individual Calculation Guidance for Overtime Deduction)
- IRS Notice 2025-62 (Employer Reporting Transition Relief for 2025)
- Schedule 1-A, Form 1040 (Claiming the Overtime Deduction)
- P.L. 119-21, § 70202 (One Big Beautiful Bill Act — IRC § 225)