🇺🇸 MISSISSIPPI STATE LAW – 2026 UPDATE

Mississippi Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Mississippi

Mississippi remote work laws and employment regulations guide

Table of Contents

Click any item below to jump to the relevant section

Overview

Mississippi is generally considered a business-friendly state with relatively minimal state-level employment regulation compared to many other states. According to available information, Mississippi often defers to federal employment standards rather than establishing separate state requirements in many areas.

General Characteristics (as of December 2025):

  • State minimum wage (2025): No separate state minimum wage; follows federal rate of $7.25/hour
  • Paid sick leave: Not mandated by state law for private employers
  • State income tax: Mississippi has a state income tax with graduated rates
  • Meal/rest breaks: Not mandated by state law for adult employees
  • Overtime rules: Generally follows federal Fair Labor Standards Act (FLSA)
  • Workers’ compensation: Generally required for employers with 5 or more employees

Note: These are general starting points only and reflect information available as of December 2025. Specific applicability depends on many factors including employer size, industry, individual circumstances, and recent legislative changes. Mississippi law is subject to change, and proposed legislation in recent years has sought to establish state minimum wage and paid sick leave requirements, though these proposals had not been enacted as of our compilation date. Always consult official sources and legal counsel for guidance on specific situations.

Source: Mississippi Department of Employment Security – https://mdes.ms.gov/

Official State Agency Information

The Mississippi Department of Employment Security (MDES) administers unemployment insurance and related employment programs in Mississippi.

⚠️ Important Note: According to legislation passed in 2024 (House Bill 442), the Mississippi Department of Employment Security was scheduled to be abolished on July 1, 2024, with its duties transferred to an Office of Employment Security within a newly created Mississippi Department of Labor. As of our compilation date (December 2025), users should verify the current organizational structure and contact information with official sources.

Contact Information (verify current status):

  • Website: https://mdes.ms.gov/
  • Phone: 601-321-6000 (verify current number)
  • Address: 1235 Echelon Parkway, Jackson, MS 39213 (verify current address)

Note: This agency information is provided for reference purposes based on sources available as of December 2025. For official interpretations of Mississippi employment law, contact the appropriate state agency directly. For legal advice on how laws apply to your specific situation, consult a licensed attorney practicing in Mississippi.

Major State Employment Statutes

The following statutes are commonly cited in Mississippi employment matters. This is general information only and does not constitute legal interpretation.

1. Mississippi Employment Security Law

Statutory Citation: Mississippi Code Title 71, Chapter 5
Official Source: https://law.justia.com/codes/mississippi/title-71/chapter-5/

General Provisions (as stated in statute):

According to Mississippi Code, the Employment Security Law generally addresses:

  • Unemployment insurance benefits and administration
  • Employer contribution requirements for unemployment insurance
  • Eligibility criteria for benefits
  • Appeal processes for benefit determinations

Application to Remote Work: Unemployment insurance provisions generally apply based on where an individual performs work and the employer-employee relationship. Specific applicability to remote work situations may depend on multiple factors. Consult the Mississippi Department of Employment Security or legal counsel for guidance on particular circumstances.

Source: Mississippi Code § 71-5-1 et seq.

2. Mississippi Workers’ Compensation Law

Statutory Citation: Mississippi Code Title 71, Chapter 3
Official Source: https://law.justia.com/codes/mississippi/title-71/chapter-3/

General Overview:

According to the Mississippi Workers’ Compensation Commission and Mississippi Code, the workers’ compensation system generally:

  • Provides a no-fault insurance system for work-related injuries
  • Is administered by the Mississippi Workers’ Compensation Commission
  • Generally applies to employers with 5 or more employees
  • Provides benefits including medical care and wage replacement for qualifying injuries

Coverage Generally Includes: Based on Mississippi law, coverage typically extends to businesses with 5 or more regularly employed workers. Exceptions may include certain categories of workers such as independent contractors, some agricultural workers, and certain other classifications.

Note: Workers’ compensation coverage determinations are highly fact-specific and complex, particularly for remote workers. Actual coverage depends on specific circumstances and official determination by the Mississippi Workers’ Compensation Commission. This is general background information only and does not constitute a coverage determination.

Source: Mississippi Workers’ Compensation Commission – https://www.mwcc.ms.gov/

3. Mississippi Employment Protection Act (E-Verify)

Statutory Citation: Mississippi Code § 71-11-3
Effective Date: July 1, 2008
Official Source: https://law.justia.com/codes/mississippi/title-71/chapter-11/section-71-11-3/

General Overview:

According to Mississippi Code § 71-11-3, Mississippi generally requires all employers to verify the work eligibility status of new hires. The statute is described as requiring:

  • Use of the federal E-Verify system for work authorization verification
  • Registration with MDES before placing employees into the workforce (for third-party employers)
  • Compliance with federal immigration verification requirements

Application to Remote Work: These verification requirements would generally apply to remote workers hired to perform work in or for Mississippi employers, based on the statute’s language. Specific situations may require consultation with legal counsel and the Mississippi Department of Employment Security.

Source: Mississippi Code § 71-11-3

4. Mississippi Fair Pay Act

Statutory Citation: Mississippi Code § 71-17-5
Effective Date: Enacted 2022
Official Source: Mississippi Code

General Overview:

According to Mississippi Code § 71-17-5, Mississippi enacted equal pay legislation in 2022. The statute generally prohibits employers from paying employees at wage rates less than rates paid to employees of the opposite sex for equal work on jobs requiring equal skill, effort, and responsibility performed under similar working conditions.

Exceptions: The statute provides for certain exceptions based on factors such as seniority systems, merit systems, systems measuring earnings by quantity or quality of production, or differentials based on factors other than sex.

Note: This is general information about the statute’s provisions. Application to specific situations requires analysis of particular facts and circumstances. Consult legal counsel for guidance on compliance.

Source: Mississippi Code § 71-17-5

5. Federal Fair Labor Standards Act (FLSA)

Statutory Citation: 29 U.S.C. § 201 et seq.
Official Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/flsa

General Overview:

Because Mississippi does not have many state-specific wage and hour laws, the federal Fair Labor Standards Act generally governs:

  • Minimum wage requirements ($7.25/hour federal rate as of December 2025)
  • Overtime pay requirements (generally 1.5x regular rate for hours over 40 per week)
  • Child labor protections
  • Recordkeeping requirements
  • Exemptions from minimum wage and overtime

Application to Mississippi Employers:

Mississippi employers generally must comply with FLSA requirements. Where state law exists and differs from federal law, the law providing greater protection to employees typically applies.

Note: FLSA compliance is complex and highly fact-specific. This is general information only. Employers should consult the U.S. Department of Labor and legal counsel for specific compliance guidance.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd

Proposed Legislation (Not Enacted as of December 2025)

⚠️ Important Context:

As of our compilation date (December 2025), several bills have been introduced in recent Mississippi legislative sessions that would establish:

  • State minimum wage requirements above the federal level
  • Mandatory paid sick leave programs
  • Other employment protections

These proposals, including Senate Bills 2440, 2441, 2172 (2025 session) and similar legislation in prior years, had not been enacted into law as of December 2025. Users should verify the current status of any pending legislation with official sources.

Sources:

Resources for Current Information

Employee Classification Standards in Mississippi

Mississippi’s Classification Framework

According to available information, Mississippi applies federal classification standards in many contexts, particularly for unemployment insurance purposes. The state generally looks to federal law and common law principles when determining whether an individual is an employee or an independent contractor.

Statutory Authority: Mississippi Code Title 71, Chapter 5 (Employment Security Law)
Official Guidance: Mississippi Department of Employment Security
Federal Standards: Internal Revenue Service common law test; Fair Labor Standards Act economic realities test

Note: Different tests may apply for different purposes (unemployment insurance, workers’ compensation, wage and hour law, tax withholding). This creates additional complexity requiring professional guidance.

Federal Common Law Test (Used by IRS and Mississippi MDES)

According to IRS guidance and Mississippi Department of Employment Security practice, worker classification typically involves analysis of multiple factors. The following is general information compiled from official sources.

⚠️ Important: No single factor is determinative. Classification requires analysis of the entire relationship. The following information is for general educational purposes only and does not constitute a classification analysis.

Factor 1: Behavioral Control

General Description:

Based on IRS and MDES guidance, behavioral control analysis generally examines whether the business has the right to direct and control how the worker performs the work, including:

Considerations That May Be Relevant (examples from official guidance):

  • Type and degree of instructions given to the worker
  • Training provided by the business
  • Whether the business controls when, where, and how work is performed
  • Whether the worker can choose their own methods and schedule

Illustrative Scenario 1 (For General Understanding Only):

A software developer works from home for a Mississippi company. The company assigns specific tasks with detailed specifications, requires daily check-ins, mandates use of company software tools, and provides extensive training on company procedures.

General Observations: This scenario may share some characteristics commonly associated with employee relationships, such as detailed direction and control over work methods. However, actual classification depends on complete factual analysis including:

  • The degree of control versus suggestions
  • Whether training relates to specific company procedures or general industry skills
  • Other factors in the totality of the relationship

⚠️ This is not a classification determination. This example is provided for general educational purposes only and does not constitute professional advice or a legal opinion.

Illustrative Scenario 2 (For General Understanding Only):

A graphic designer works remotely, sets their own hours, uses their own equipment and software, determines the method of completing assignments, and works for multiple clients simultaneously.

General Observations: This scenario may share some characteristics commonly associated with independent contractor relationships, such as:

  • Control over work methods and timing
  • Use of own equipment and tools
  • Multiple business relationships

However, classification would depend on complete factual analysis including:

  • Nature of instructions or specifications provided
  • Economic realities of the relationship
  • Other relevant factors

⚠️ This is not a classification determination. Actual determination requires analysis of all facts and circumstances by appropriate authorities and tax professionals.

Factor 2: Financial Control

General Description:

According to IRS guidance, financial control analysis typically examines whether the worker has significant investment in the work, unreimbursed expenses, opportunity for profit or loss, and makes services available to the market.

Considerations That May Be Relevant:

  • Whether the worker has significant investment in equipment, facilities, or tools
  • Whether the worker incurs unreimbursed expenses
  • Whether the worker can realize a profit or suffer a loss
  • Whether the worker markets services to others
  • Method of payment (by hour/project/commission)

Illustrative Scenario 3 (For General Understanding Only):

A remote customer service representative works exclusively for one Mississippi company, uses equipment provided by the company, is paid hourly, receives reimbursement for all expenses, and has no opportunity to increase earnings except by working more hours.

General Observations: This scenario may share characteristics with employment relationships based on factors such as:

  • Exclusive relationship with one business
  • Hourly payment without profit opportunity
  • Reimbursement of expenses

However, determination depends on complete analysis. Consult appropriate professionals.

⚠️ This example is not a legal determination or tax advice.

Factor 3: Type of Relationship

General Description:

Based on official guidance, this analysis typically examines:

  • Written contracts describing the relationship (though labels are not controlling)
  • Provision of employee-type benefits (insurance, pension, paid leave)
  • Permanency of the relationship
  • Whether work is part of regular business operations

Considerations That May Be Relevant:

  • Duration and stability of relationship
  • Expectation of ongoing work
  • Integration into business operations
  • Benefits provided

⚠️ Important Notes on Contract Labels:

According to IRS and legal guidance:

  • A contract labeling someone as “independent contractor” does NOT determine actual status
  • Actual working relationship and economic realities control classification
  • Labels and agreements are one factor among many but are not determinative

Remote Work Considerations for Classification

For remote workers, classification analysis may involve additional complexities that require professional guidance:

Location Factors:

  • Physical work location versus business location
  • Multi-state work arrangements
  • Which state’s laws apply for various purposes

Control and Independence in Remote Settings:

  • How supervision and direction occur virtually
  • Degree of autonomy in remote environment
  • Communication and reporting requirements
  • Technology monitoring and control

Economic Realities:

  • Investment in home office setup
  • Expense reimbursement policies
  • Geographic scope of services

⚠️ Critical: These factors do not change the legal tests but may affect how tests are applied. Classification of remote workers should be reviewed with legal counsel familiar with Mississippi law and your specific circumstances.

Potential Consequences of Misclassification

According to Mississippi MDES, IRS, and other official sources, misclassification may result in various potential consequences. The following is general information only.

For Employers (potential exposure):

  • Back payment of unemployment insurance taxes
  • Workers’ compensation premium adjustments and penalties
  • Back payment of unpaid wages and overtime (if misclassified workers were non-exempt employees)
  • Federal and state tax liability including FICA, FUTA, and withholding
  • Penalties and interest on unpaid amounts
  • Employee benefit plan issues
  • Potential legal claims from misclassified workers

For Workers (potential impacts):

  • May affect access to unemployment insurance benefits
  • May affect workers’ compensation coverage
  • May affect eligibility for wage and hour protections
  • May affect participation in employee benefit plans
  • May affect tax withholding and reporting obligations

Note: According to official sources, potential consequences may include (this list is non-exhaustive and subject to change):

The specific consequences depend on:

  • Specific facts and circumstances
  • Duration and nature of misclassification
  • Applicable laws and regulations
  • Enforcement priorities and agency discretion
  • Settlement negotiations and voluntary disclosure
  • Other factors beyond the scope of this general information

Consult legal counsel to understand potential exposure in your specific situation.

Sources:

How to Seek Guidance on Classification

Classification questions should be addressed through appropriate professional channels:

  • Mississippi Department of Employment Security: 601-321-6000 – https://mdes.ms.gov/
    (For unemployment insurance classification questions)
  • Employment attorney licensed in Mississippi: https://www.msbar.org/
    (For legal advice on classification and compliance)
  • Tax professional (CPA or enrolled agent):
    (For federal and state tax implications)
  • IRS: https://www.irs.gov/
    (For federal tax classification guidance; Form SS-8 available for determination requests)
  • Mississippi Workers’ Compensation Commission: https://www.mwcc.ms.gov/
    (For workers’ compensation coverage questions)

 

Minimum Wage Information for Mississippi

Current Rate Information (As Published by Official Sources)

According to the U.S. Department of Labor and available Mississippi sources, Mississippi does not have a separate state minimum wage law. Mississippi employers generally must comply with the federal minimum wage under the Fair Labor Standards Act (FLSA).

Effective Date Rate Notes Source
July 24, 2009 $7.25/
hour		 Federal minimum wage U.S. DOL
No state law N/A Mississippi has no separate state minimum wage Miss. law
December 2025 $7.25/
hour		 No change announced Federal rate applies

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/minimum-wage/state

⚠️ Important Legislative Context:

As of December 2025, several bills have been introduced in recent Mississippi legislative sessions that would establish a state minimum wage above the federal level, with proposed rates ranging from $8.50 to $15.00 per hour. These proposals (including SB 2440, SB 2441, SB 2172, HB 740, and others) had not been enacted as of our compilation date.

Users should verify with the Mississippi Legislature and Department of Employment Security whether any minimum wage legislation has been enacted since our compilation date.

Source: Mississippi Legislature – https://billstatus.ls.state.ms.us/

Application to Remote Workers

According to general legal principles and federal guidance:

  • Minimum wage typically applies based on where work is physically performed
  • A worker performing work from a location in Mississippi would generally be subject to federal minimum wage ($7.25/hour as of December 2025)
  • If a state with a higher minimum wage applies, that higher rate would generally govern
  • Employer location is generally not the determining factor for minimum wage

However, specific situations may vary, particularly for workers performing services across multiple states. Employers should consult the U.S. Department of Labor Wage and Hour Division or legal counsel for guidance on particular circumstances.

Source: U.S. DOL – https://www.dol.gov/agencies/whd

Local Minimum Wages

According to Mississippi Code § 17-1-51, Mississippi law generally prohibits counties and municipalities from establishing mandatory minimum wage rates that differ from state law.

Statutory Language (summarized):

Mississippi Code § 17-1-51 is described as providing that:

  • Counties, boards of supervisors, municipalities, and governing authorities are prohibited from establishing a mandatory minimum living wage rate
  • Local jurisdictions cannot regulate how private employers pay employees
  • These provisions are stated to ensure economic climate consistency

What This Generally Means:

  • No Mississippi cities or counties have separate minimum wage laws
  • The federal minimum wage of $7.25/hour applies uniformly throughout Mississippi
  • Employers should still verify with local authorities, but local rates above federal minimum are generally not permitted under state law

Source: Mississippi Code § 17-1-51

Variations and Exemptions

According to federal law (FLSA), certain variations or exemptions may apply in some circumstances:

Youth Minimum Wage (Federal FLSA)

The federal Fair Labor Standards Act provides for a youth minimum wage:

  • Rate: $4.25/hour
  • Who: Workers under age 20
  • Duration: First 90 consecutive calendar days of employment
  • Limitation: Cannot displace other workers to hire at youth wage

Source: 29 U.S.C. § 206(g); U.S. DOL

Tipped Workers (Federal FLSA)

  • Federal tip credit: Employers may pay tipped employees $2.13/hour if tips bring total to at least $7.25/hour
  • Mississippi position: Mississippi has no separate state law on tip credits; federal rules generally apply
  • Employer obligation: If tips plus cash wage do not equal $7.25/hour, employer must make up the difference

Note: Tip credit rules are complex and highly regulated. Employers should consult U.S. DOL guidance and legal counsel for compliance.

Source: 29 U.S.C. § 203(m); U.S. DOL

Full-Time Student Program (Federal)

According to U.S. Department of Labor information:

  • Certain employers may obtain certificates to pay full-time students 85% of minimum wage ($6.16/hour)
  • Applies in retail, service, agriculture, and higher education
  • Requires certificate from U.S. DOL
  • Limited hours and conditions apply

Source: U.S. DOL – https://www.dol.gov/agencies/whd/fact-sheets/14-flsa-subminimum-wage

Other Potential Exemptions

Federal FLSA provides various exemptions that may affect minimum wage requirements:

  • Executive, administrative, and professional employees (if meet salary and duties tests)
  • Outside salespeople
  • Certain computer professionals
  • Certain agricultural workers
  • Others specified in FLSA regulations

Note: Exemptions are narrowly construed and fact-specific. Do not assume an exemption applies without verification from official sources and legal counsel.

Source: 29 U.S.C. § 213; U.S. DOL regulations

Comparison Information (For Reference Only)

State 2025 Rate Notes
Mississippi $7.25 Federal rate; no state minimum wage
Alabama $7.25 Federal rate; no state minimum wage
Louisiana $7.25 Federal rate; no state minimum wage
Tennessee $7.25 Federal rate; no state minimum wage
Arkansas $11.00 State minimum wage higher than federal
Missouri $13.75 State minimum wage; scheduled increase to $15 by 2026

This comparison is for general reference only as of December 2025. Each state’s laws apply based on where work is performed. Rates are subject to change.

Sources: U.S. Department of Labor; individual state labor agencies

Resources for Current Information

Overtime and Break Regulations in Mississippi

A. Overtime Standards

Governing Framework:

Mississippi does not have separate state overtime laws. Mississippi employers generally must comply with the federal Fair Labor Standards Act (FLSA) for overtime requirements.

Statutory Authority: 29 U.S.C. § 207 (Federal FLSA)
Official Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/overtime

General Overtime Threshold (as stated in federal statute)

According to the Fair Labor Standards Act:

  • Trigger point: Typically after 40 hours in a workweek
  • Rate generally required: 1.5 times the regular rate of pay
  • Workweek: Generally defined as 7 consecutive 24-hour periods (168 hours)

⚠️ Daily Overtime: Mississippi does not generally require overtime for work beyond a certain number of hours in a single day. Federal FLSA likewise does not mandate daily overtime. Overtime is typically calculated on a weekly basis only.

Source: 29 U.S.C. § 207

Application to Remote Workers

Overtime regulations typically apply based on the nature of the work and employment relationship, not work location. According to federal guidance:

  • Remote workers performing non-exempt work would generally be subject to the same overtime requirements as on-site workers
  • The fact that work is performed from home does not change overtime obligations
  • Employers must track and compensate all hours worked, including overtime hours

However, specific applicability depends on exemption status, which requires detailed analysis. See Exemptions section below.

Source: U.S. DOL Wage and Hour Division guidance

Calculating Compensable Time

According to federal guidance, “hours worked” for overtime calculation purposes may include:

  • Time actually performing work duties
  • Required meetings, training, and travel time (in some circumstances)
  • Time waiting to perform work (in some circumstances)
  • Preparatory and concluding activities integral to principal work
  • Other activities depending on specific facts

⚠️ Complex Issue for Remote Workers:

Determining compensable time for remote workers can involve additional considerations:

  • After-hours email and phone responses
  • On-call time at home location
  • Time spent in virtual meetings outside regular hours
  • System login/logout time
  • Work performed outside of scheduled hours

These determinations are fact-specific and require analysis of:

  • Whether work is required or merely permitted
  • Whether employee is engaged to wait or waiting to be engaged
  • Employer’s knowledge or constructive knowledge of work performed
  • Other factors from federal guidance

Employers should consult wage-hour counsel for guidance on tracking and paying remote workers. Implementing clear policies regarding after-hours work and communication expectations may help manage compensable time issues, but policies cannot eliminate overtime obligations for compensable hours actually worked.

Source: U.S. Department of Labor Fact Sheet #22

Overtime Exemptions

The Fair Labor Standards Act recognizes certain exemptions from overtime requirements. The following information is based on federal regulations as of December 2025.

⚠️ Critical: Meeting exemption requirements is complex and requires careful analysis. Misclassification can result in significant back pay liability. Consult legal counsel before classifying employees as exempt.

Executive, Administrative, and Professional (EAP) Exemptions

To potentially qualify for overtime exemption, employees generally must meet tests related to:

1. Salary Basis Test

  • Must be paid a predetermined salary
  • Salary not subject to reduction based on quality or quantity of work
  • Limited exceptions to salary basis requirement

2. Salary Level Test

According to federal regulations (verify current thresholds as they are subject to change):

As of July 1, 2024 (verify current rate):

  • Standard salary threshold: $844 per week ($43,888 annually)
  • Highly compensated employees: $132,964 annually

Proposed increases (verify whether implemented): The U.S. Department of Labor has at various times proposed increasing these thresholds. As of December 2025, users should verify the current applicable salary thresholds as court challenges and regulatory changes have affected implementation.

3. Duties Test

The U.S. Department of Labor regulations describe exempt duties generally as:

Executive Exemption (simplified summary from regulations):

  • Primary duty is management of enterprise or department
  • Customarily and regularly directs work of two or more employees
  • Has authority to hire/fire or recommendations given particular weight

Administrative Exemption (simplified summary):

  • Primary duty is office/non-manual work directly related to management or general business operations
  • Includes exercise of discretion and independent judgment on significant matters

Professional Exemption (simplified summary):

  • Primary duty is work requiring advanced knowledge
  • In a field of science or learning
  • Acquired by prolonged specialized intellectual instruction

⚠️ Important Limitations:

  • Job title alone does not determine exemption status
  • Meeting salary threshold alone is insufficient
  • All three tests (salary basis, salary level, duties) must be satisfied
  • Duties test focuses on actual job duties, not job description
  • Analysis requires detailed examination of actual work performed

Consult DOL guidance, including Fact Sheet #17A (Executive), #17C (Administrative), and #17D (Professional), and legal counsel for classification decisions.

Source: 29 C.F.R. Part 541; U.S. DOL Fact Sheets #17A, #17C, #17D

Computer Professional Exemption

According to federal regulations, computer professionals may be exempt if they meet specific criteria:

Compensation:

  • May be paid on salary or hourly basis
  • Salary basis: Must meet standard salary threshold (verify current amount)
  • Hourly basis: $27.63/hour or more (as of December 2025; verify current rate)

Duties: Must primarily perform work as:

  • Computer systems analyst
  • Computer programmer
  • Software engineer
  • Similarly skilled worker in computer field

Performing duties such as:

  • Application of systems analysis techniques and procedures
  • Design, development, documentation, analysis, creation, testing or modification of computer systems or programs
  • Design, documentation, testing, creation, or modification of computer programs related to machine operating systems

Note: Help desk, technical support, and similar positions typically do not qualify. Exemption requires advanced computer work. Consult DOL Fact Sheet #17E and legal counsel.

Source: 29 C.F.R. § 541.400; U.S. DOL Fact Sheet #17E

Outside Sales Exemption

According to federal regulations, outside sales employees may be exempt if:

  • Primary duty is making sales or obtaining orders/contracts
  • Customarily and regularly engaged away from employer’s place of business
  • No salary level requirement applies to outside sales exemption

Note: Inside sales (including telephone sales) typically do not qualify. Analysis requires examination of where work is actually performed. Remote sales work from home would not typically qualify as “outside” sales. Consult legal counsel.

Source: 29 C.F.R. § 541.500

Other Exemptions

Federal FLSA provides various other exemptions that may affect overtime requirements:

  • Certain commissioned sales employees in retail or service
  • Certain transportation workers
  • Agricultural workers (under certain conditions)
  • Seasonal and recreational establishments
  • Others specified in FLSA and regulations

Note: Exemptions are narrowly interpreted. Classification errors can result in significant liability. Professional guidance strongly recommended.

Source: 29 U.S.C. § 213; 29 C.F.R. Part 541

B. Meal and Rest Break Requirements

Mississippi’s Break Standards:

According to available information, Mississippi does not have state laws requiring employers to provide meal or rest breaks for adult employees.

What this generally means:

  • Employers are not required by Mississippi state law to provide breaks
  • If employers choose to provide breaks, federal rules may apply (see below)
  • Different requirements exist for minor employees (see below)

Source: Mississippi law (no statute mandating adult breaks); various secondary sources

Federal Break Standards (If Employer Provides Breaks Voluntarily)

If an employer chooses to provide breaks, the federal Fair Labor Standards Act provides guidance:

Short Rest Breaks (5-20 minutes):

  • Generally considered compensable work time
  • Must be paid at employee’s regular rate
  • Must be counted toward overtime calculation
  • Common examples: coffee breaks, restroom breaks, personal phone calls

Meal Breaks (30+ minutes):

  • May be unpaid if certain conditions met:
    • Break is at least 30 minutes
    • Employee is completely relieved of all duties
    • Employee is free to leave work station
    • Employee is free to use time for personal purposes

If employee works during meal break: Time must be compensated, even if employer told employee not to work.

Source: 29 C.F.R. § 785.18, § 785.19; U.S. DOL Fact Sheet #22

Breaks for Minor Employees

According to Mississippi Code and federal law:

Mississippi Requirement for Minors (under age 18):

Mississippi law generally requires:

  • Meal period of at least 30 minutes
  • Must be provided no later than 5 consecutive hours after beginning work
  • Applies to employees under 18 years of age
  • Generally unpaid if employee is completely relieved of duties

Federal Requirements for Minors:

Federal child labor laws provide additional protections, particularly regarding hours and conditions of work for minors under 16.

Note: Specific requirements for minor employees are detailed and fact-specific. Employers of minors should consult both Mississippi law and federal regulations, as well as legal counsel, to ensure full compliance.

Source: Mississippi child labor laws; 29 U.S.C. § 203(l); U.S. DOL child labor regulations

Breastfeeding/Lactation Break Requirements

Federal Requirements (PUMP Act):

According to the federal Providing Urgent Maternal Protections for Nursing Mothers Act (PUMP Act), which amended the Fair Labor Standards Act:

  • Employers generally must provide reasonable break time for nursing mothers to express breast milk
  • Breaks must be provided for up to one year after child’s birth
  • Must provide a private place (not a bathroom) that is shielded from view and free from intrusion
  • Applies to most employees (exempt and non-exempt)

Compensation:

  • Breaks may be unpaid for non-exempt employees (unless breaks are provided under other paid break policies)
  • Break time must be paid if employer requires work during expression time

Mississippi Law:

Mississippi Code § 71-1-55 is described as prohibiting employers from prohibiting an employee from expressing breast milk during meal periods or other break periods provided by the employer.

Additionally, Mississippi Code § 43-20-31 requires licensed childcare facilities to provide breastfeeding employees with appropriate accommodations.

Source: 29 U.S.C. § 207(r); Mississippi Code § 71-1-55, § 43-20-31

Application to Remote Workers

Break requirements generally apply to remote workers in the same manner as on-site workers:

  • If employer provides short breaks, they must be compensated
  • Meal breaks of 30+ minutes may be unpaid if employee is completely relieved of duties
  • Tracking and verification may present challenges in remote setting

Potential Challenges for Remote Work:

  • Verifying breaks are actually taken
  • Ensuring workers do not work during unpaid meal periods
  • Documenting compliance for recordkeeping
  • Handling interruptions during breaks (personal phone calls, family matters)
  • Distinguishing personal time from work time

Employers may wish to implement clear policies regarding breaks, meal periods, and after-hours work, and verification systems in consultation with legal counsel.

Resources and Guidance

For specific questions about overtime and breaks:

Paid Sick Leave Programs in Mississippi

No State-Mandated Paid Sick Leave in Mississippi

According to available information as of December 2025, Mississippi does not currently have a state law requiring private employers to provide paid sick leave to employees.

What this generally means:

  • Private employers are generally not required by Mississippi state law to provide paid sick leave
  • Some localities within Mississippi may potentially have their own requirements (verify with local authorities)
  • Federal laws may provide certain unpaid leave protections (see below)
  • Many employers choose to provide paid sick leave voluntarily as part of compensation packages

Source: Mississippi law (no statute mandating paid sick leave); various legal sources

Proposed Legislation (Not Enacted as of December 2025)

⚠️ Important Legislative Context:

Several bills have been introduced in recent Mississippi legislative sessions that would establish mandatory paid sick leave requirements, including:

Senate Bill 2776 (2019 Session) – “Healthy and Safe Families and Workplaces Act”:

  • Proposed requiring employers with 18+ employees to provide paid sick leave
  • Would have phased in from 3 days (2019) to 5 days (thereafter)
  • Died in committee; not enacted

Senate Bill 2349 (2021 Session) – Similar provisions:

  • Would have required accrual-based paid sick leave
  • Died in committee; not enacted

Senate Bill 2087 (2024 Session) – “Mississippi Sick and Safe Leave Act”:

  • Proposed earned paid sick leave based on accrual
  • Would have been administered by MDES
  • Not enacted as of December 2025

As of our compilation date (December 2025), none of these proposals had been enacted into law. Users should verify with the Mississippi Legislature whether any paid sick leave legislation has been enacted since our compilation date.

Source: Mississippi Legislature – https://billstatus.ls.state.ms.us/

Public Sector Employees

According to Mississippi Department of Finance and Administration information:

State Government Employees:

Mississippi state employees generally receive:

  • Personal leave: Accrues monthly based on years of service (typically 12-18 hours per month)
  • Major medical (sick) leave: Accrues monthly (typically 5-8 hours per month)

These benefits apply to public sector state employees and may differ from private sector employment.

Source: Mississippi Department of Finance and Administration – https://www.dfa.ms.gov/hr-leave

Note: Public sector leave benefits are a matter of state employment policy and statute, not general employment law applicable to private employers.

Federal Protections

While Mississippi does not require paid sick leave, certain federal laws may provide unpaid leave:

Family and Medical Leave Act (FMLA)

Coverage:

  • Employers with 50 or more employees
  • Employees who have worked 1,250 hours in past 12 months
  • Employees who have been employed for 12 months

Benefits:

  • Up to 12 weeks of unpaid, job-protected leave per year
  • For specified family and medical reasons:
    • Employee’s own serious health condition
    • Care for family member with serious health condition
    • Birth/adoption of child
    • Qualifying military family leave

Important: FMLA is unpaid leave, though employees may use accrued paid leave concurrently if employer policy allows.

Source: 29 U.S.C. § 2601 et seq.; U.S. DOL FMLA information

Americans with Disabilities Act (ADA)

The ADA may require reasonable accommodations for employees with disabilities, which could include modified leave policies in some circumstances. This is highly fact-specific.

Source: 42 U.S.C. § 12101 et seq.

Employer Voluntary Policies

Although not required by Mississippi law, many employers voluntarily offer sick leave or PTO. According to various sources, common features of employer-provided sick leave include:

Accrual-Based Systems:

  • Employees accrue sick leave based on hours worked
  • Common formulas: 1 hour per 30-40 hours worked

PTO Banks:

  • Employers may combine vacation, sick leave, and personal days into single PTO policy
  • Provides flexibility for employees to use time as needed

Carryover Policies:

  • Some employers allow unused sick leave to roll over to following year
  • Often with caps or “use-it-or-lose-it” provisions

Usage Provisions:

  • Personal illness or injury
  • Medical appointments
  • Family member care
  • Other uses as defined by employer

Note: When employers voluntarily provide sick leave, they generally must comply with their own stated policies. Policies should be clearly documented in employee handbooks. Inconsistent application may create legal risks.

No Local Paid Sick Leave Ordinances Known

According to Mississippi Code § 17-1-51, Mississippi law generally prohibits municipalities and counties from establishing mandatory paid sick leave requirements that differ from state law.

As of December 2025, we are not aware of any Mississippi cities or counties with separate paid sick leave ordinances. However, employers operating in multiple jurisdictions should verify requirements in each location.

Source: Mississippi Code § 17-1-51

Best Practices for Employers (General Recommendations Only)

The following are general recommendations compiled from various sources. They do not constitute legal requirements in Mississippi and may not be suitable for all situations. Consult legal counsel and HR professionals.

For Employers Considering Voluntary Sick Leave:

  • Clearly document policy in employee handbook
  • Apply policy consistently to avoid discrimination claims
  • Consider accrual methods that fit business operations
  • Address carryover, payout, and usage provisions
  • Comply with any applicable federal leave laws (FMLA, ADA)
  • Train managers on policy administration

For Remote Work Arrangements:

  • Clarify how sick leave applies to remote workers
  • Address notification and documentation requirements
  • Consider time zone and communication challenges
  • Ensure consistent treatment of remote and on-site employees

Resources and Contacts

For Federal Leave Law Information:

For Legislative Updates:

For Legal Advice:

 

Workers' Compensation Overview for Mississippi

Legal Framework

Statutory Authority: Mississippi Code Title 71, Chapter 3
Administering Agency: Mississippi Workers’ Compensation Commission

Contact Information:

  • Website: https://www.mwcc.ms.gov/
  • Phone: 601-987-4200
  • Address: 1428 Lakeland Drive, Jackson, MS 39216
  • Email: Via website contact form

Source: Mississippi Workers’ Compensation Commission

General Coverage Requirements (As Stated in Law)

According to Mississippi statutes and the Mississippi Workers’ Compensation Commission, workers’ compensation coverage is generally:

Required for:

  • Employers with 5 or more employees regularly employed
  • Coverage begins on the first day of employment (no waiting period)
  • Applies to nearly all working Mississippians with noted exceptions

Not Required for (general exemptions):

  • Businesses with fewer than 5 regular employees (coverage may still be obtained voluntarily)
  • Independent contractors
  • Volunteers
  • Domestic helpers (such as housekeepers, babysitters, nannies in private homes)
  • Farm laborers (under certain conditions)
  • Certain other categories specified in statute

Corporate Officers and Business Owners:

  • Sole proprietors: Excluded from coverage but may elect inclusion
  • Partners: Excluded from coverage but may elect inclusion
  • LLC members: Excluded from coverage but may elect inclusion
  • Corporate officers: Included for coverage but may elect exclusion if they own 15% or more of company stock

Source: Mississippi Code § 71-3-5 et seq.; Mississippi Bar Association consumer information

⚠️ Note: Coverage determinations can be complex and fact-specific. The 5-employee threshold and exemptions may be interpreted differently in specific situations. Employers uncertain about their obligations should consult the Mississippi Workers’ Compensation Commission or legal counsel.

Mississippi’s Workers’ Compensation System

Mississippi operates a private insurance system for workers’ compensation.

What this generally means:

  • Employers obtain coverage through private insurance carriers authorized by Mississippi
  • No state fund monopoly (unlike some states)
  • Assigned Risk Pool available for employers unable to obtain coverage from private carriers
  • Self-insurance options available for qualifying employers

Obtaining Coverage: Employers generally may:

  • Purchase policy from private insurance company authorized in Mississippi
  • Participate in Assigned Risk Pool if unable to obtain private coverage
  • Self-insure if meet qualifications (requires approval and security deposit)

Source: Mississippi Workers’ Compensation Commission; Mississippi Code Title 71, Chapter 3

Remote Worker Coverage Considerations

⚠️ COMPLEX AND FACT-SPECIFIC: Coverage of home office injuries involves detailed factual analysis. The following is general background only and does NOT constitute coverage determinations.

General Legal Standard

Workers’ compensation in Mississippi, like most states, typically covers injuries that “arise out of and in the course of employment.” According to the Mississippi Workers’ Compensation Act and case law, both elements generally must be met:

“Arising out of employment”:

  • Injury must have causal connection to employment
  • Must result from risk related to employment
  • Analysis examines whether injury resulted from work activity

“In the course of employment”:

  • Injury must occur within period of employment
  • At place where employee reasonably may be
  • While performing duties or something incidental to employment

Application to remote workers: Application of this standard to remote workers is fact-dependent and evolving. Courts and the Commission analyze each case based on its specific circumstances.

Source: Mississippi Workers’ Compensation Act; Mississippi case law; Mississippi Bar Association

Factors That May Be Considered

According to case law, Mississippi Workers’ Compensation Commission determinations, and legal guidance, factors that may be relevant to compensability of remote worker injuries include:

Work-Relatedness Factors:

  • Whether employee was engaged in work activity at time of injury
  • Whether activity was authorized or expected by employer
  • Whether activity served employer’s interests
  • Whether injury occurred during work hours
  • Time and location of injury

Work Location Factors:

  • Whether injury occurred in designated work area (e.g., home office)
  • Whether employer knew of or authorized home work location
  • Whether home office was established as regular work site
  • Physical setup and boundaries of work area

Activity Factors:

  • Nature of activity being performed
  • Whether activity was work-related or personal
  • Whether injury resulted from work hazard or personal hazard
  • Deviation from work duties

⚠️ Important: This list is not exhaustive and no single factor is determinative. Each claim is evaluated based on the totality of circumstances. These factors are general considerations from legal sources and do not constitute predictions of coverage outcomes.

Illustrative Scenarios (For General Understanding Only)

The following scenarios are provided for general educational purposes only. They do not constitute coverage determinations or legal advice. Actual coverage depends on complete factual circumstances and official determination by the Mississippi Workers’ Compensation Commission.

Scenario Category: Work-Related Activities in Home Office

Example Situation 1: Employee trips over computer cables in designated home office while retrieving work documents during scheduled work hours.

General Observations: This type of scenario may share some characteristics with situations that have been found compensable in various contexts, such as:

  • Activity was work-related (retrieving work documents)
  • Occurred in designated work area (home office)
  • During work hours
  • Related to work equipment (cables)

However, compensability would depend on complete factual analysis including:

  • Whether home office was properly designated and approved
  • Whether employer knew of cable hazard
  • Whether employee’s activity was within scope of employment
  • Other specific circumstances

This is not a coverage determination. Actual determination would be made by Mississippi Workers’ Compensation Commission based on all facts.

Example Situation 2: Employee develops carpal tunnel syndrome from extended computer use performing work duties from home office.

General Observations: Repetitive stress injuries from work activities may potentially be compensable in some circumstances, but determination typically depends on factors such as:

  • Medical documentation establishing work-relatedness
  • Whether condition arose primarily from employment
  • Comparison to non-work activities
  • Whether exposure was sufficiently prolonged
  • Medical causation evidence

Analysis would require:

  • Medical expert testimony
  • Documentation of work activities and hours
  • Evaluation of other potential causes
  • Application of legal causation standards

Consult medical professionals and Mississippi Workers’ Compensation Commission for actual determinations.

Scenario Category: Injuries During Transitional Activities

Example Situation 3: Employee injured while walking from home office to kitchen during scheduled work break.

General Observations: Break-time injuries present mixed questions based on factors including:

  • Whether employee was relieved of all duties
  • Purpose of the activity (personal comfort vs. work-related)
  • Whether path was necessary for work access
  • Employer expectations regarding breaks

Some principles from general workers’ compensation law:

  • Personal comfort doctrine may apply in some circumstances
  • Mere presence at home while employed doesn’t make all activities compensable
  • Analysis examines relationship to employment

Determination highly fact-specific. Not a coverage determination.

Scenario Category: Personal Activities at Home

Example Situation 4: Employee injured while preparing personal meal in kitchen during lunch break, completely relieved of work duties.

General Observations: Personal comfort activities unrelated to work duties may be less likely to be considered work-related under general workers’ compensation principles, particularly when:

  • Employee was relieved of all work duties
  • Activity was purely personal
  • Location (kitchen) was outside designated work area
  • No work-related purpose

However, specific facts matter, including:

  • Employer’s policies and expectations
  • Whether meal preparation related to any work requirement
  • Exact circumstances of injury
  • Other contextual factors

This is general background only. Not a coverage determination.

Scenario Category: Equipment-Related Injuries

Example Situation 5: Employee injured when employer-provided office chair breaks during work hours in designated home office.

General Observations: Injuries from employer-provided equipment may be viewed differently than injuries from personal equipment or home hazards. Potential considerations:

  • Employer provided defective equipment
  • Injury occurred during work activity
  • Location in work area
  • Equipment failure was employment-related hazard

However, analysis would examine:

  • Whether employee altered or misused equipment
  • Whether employer knew of defect
  • Causation between equipment failure and injury
  • Other circumstances

Requires full factual development. Not a determination.

⚠️ Every workers’ compensation claim is unique and depends on its specific facts. Coverage determinations are made by the Mississippi Workers’ Compensation Commission based on complete factual information, medical evidence, legal argument, and applicable law. If you have experienced a work-related injury, consult the Mississippi Workers’ Compensation Commission and consider consulting a workers’ compensation attorney.

Benefits Generally Available (From Statute)

According to Mississippi Workers’ Compensation statutes and the Mississippi Workers’ Compensation Commission, benefits may include:

Medical Treatment

  • Coverage for all reasonable and necessary medical treatment
  • Employee generally may choose treating physician (after initial employer selection in some cases)
  • Includes doctor visits, hospitalization, surgery, physical therapy, medications, etc.
  • Travel expenses to medical treatment may be covered

Wage Replacement Benefits

Temporary Total Disability (TTD):

  • Paid when employee is completely unable to work
  • Generally 66⅔% of average weekly wage
  • Subject to statutory maximum and minimum amounts
  • Paid during recovery period

Temporary Partial Disability (TPD):

  • Paid when employee can work light duty but earns less than pre-injury wage
  • Generally 66⅔% of wage differential
  • Helps bridge gap during recovery

Permanent Partial Disability (PPD):

  • Paid for permanent impairments that don’t totally disable
  • May be scheduled (specific body parts) or unscheduled
  • Calculation based on medical ratings and statutory schedule

Permanent Total Disability (PTD):

  • Paid when employee cannot return to any gainful employment
  • Generally 66⅔% of average weekly wage
  • Subject to maximums
  • Payable for duration of disability

Death Benefits:

  • Payable to dependents if employee dies from work injury
  • Includes burial expenses up to statutory limits
  • Weekly benefits to dependents

Vocational Rehabilitation:

  • May be available when needed to return to work
  • Assistance with job placement, training, education

Note: Specific benefit amounts and eligibility depend on injury circumstances, wage calculations, medical evidence, and statutory formulas. Benefits are subject to statutory maximums and procedural requirements. Consult Mississippi Workers’ Compensation Commission or claims administrator for specific benefit calculations.

Source: Mississippi Code § 71-3-17 et seq.; Mississippi Workers’ Compensation Commission

Reporting and Claim Process (General Framework)

According to Mississippi regulations and Workers’ Compensation Commission guidance, the general process typically involves:

For Employees:

1. Report injury to employer:

  • Should report promptly (statutes generally encourage immediate reporting)
  • Failure to report within statutory timeframe may affect claim
  • Report even if injury seems minor initially

2. Seek medical attention:

  • Obtain necessary medical treatment
  • Follow prescribed treatment plan
  • Keep records of all medical treatment

3. File claim if necessary:

  • May need to file formal claim with Workers’ Compensation Commission
  • Deadlines apply (generally must file within two years of injury, but consult statute for specific requirements)
  • Commission provides forms and filing information

For Employers:

1. Report to insurance carrier:

  • Report all injuries to workers’ compensation insurance carrier
  • Typically must be done promptly (specific timeframes may apply)

2. File First Report of Injury:

  • Form B-1 (First Report of Injury or Illness)
  • Generally must file with Workers’ Compensation Commission within 10 days
  • Failure to report may result in penalties

3. Cooperate with investigation:

  • Provide information to carrier and Commission
  • Maintain records
  • Participate in proceedings if dispute arises

Source: Mississippi Workers’ Compensation Commission rules; Mississippi Code

⚠️ Note: Deadlines are strictly enforced in workers’ compensation matters. Late reporting may jeopardize benefits or result in penalties. When in doubt, report promptly and seek guidance from the Commission or legal counsel.

Best Practices for Remote Work (Recommendations Only)

The following are general recommendations compiled from various sources. They do not constitute legal requirements and may not be suitable for all situations. Consult legal counsel and safety professionals.

For Employers:

  • Consider providing ergonomic equipment or guidelines for remote workers
  • Consider documenting remote work locations and home office setups
  • Consider developing clear injury reporting procedures for remote workers
  • Consider safety training specific to remote work environments
  • Consider clear policies on work hours, duties, and expectations
  • Maintain adequate workers’ compensation coverage
  • Report injuries promptly to carrier and Commission

For Employees:

  • Consider setting up dedicated, organized work area
  • Consider documenting work location and setup
  • Report work-related injuries promptly to employer
  • Seek necessary medical treatment
  • Maintain clear boundaries between work and personal time
  • Follow employer safety guidelines
  • Keep records of work hours and activities

Note: These are general suggestions only and do not guarantee coverage or prevent injuries. Individual circumstances vary.

Resources and Contacts

Mississippi Workers’ Compensation Commission:

For Legal Advice:

Other Leave Entitlements

Family and Medical Leave Act (FMLA)

⚠️ Federal Law: FMLA is a federal law that applies across all states, including Mississippi. This information is general background from federal sources.

Coverage and Eligibility

Employer Coverage:

  • Private employers with 50 or more employees
  • Public agencies (all state, local, federal)
  • Public and private elementary and secondary schools

Employee Eligibility: Must meet all three requirements:

  • Worked for employer at least 12 months
  • Worked at least 1,250 hours in past 12 months
  • Work at location where employer has 50+ employees within 75 miles

Source: 29 U.S.C. § 2611; U.S. DOL

Leave Entitlement

Amount:

  • Up to 12 workweeks of unpaid leave per 12-month period
  • Up to 26 workweeks for military caregiver leave

Qualifying Reasons:

  • Birth and care of newborn child
  • Adoption or foster care placement
  • Care for spouse, child, or parent with serious health condition
  • Employee’s own serious health condition
  • Qualifying exigencies from family member’s military service
  • Care for covered servicemember with serious injury or illness (26 weeks)

Job Protection:

  • Generally entitled to return to same or equivalent position
  • Continuation of health benefits during leave
  • Cannot be retaliated against for taking FMLA leave

Source: 29 U.S.C. § 2612; U.S. DOL FMLA Fact Sheets

Application to Remote Workers

FMLA generally applies to eligible remote workers in the same manner as on-site workers, provided eligibility requirements are met. The 50-employee and 75-mile tests may present questions for remote work arrangements. Consult U.S. Department of Labor guidance or legal counsel for specific situations.

Source: U.S. DOL FMLA guidance

Resources

Jury Duty Leave

Mississippi Law: Mississippi Code § 13-5-35

According to Mississippi law:

  • Employers generally must permit employees to serve on jury duty when summoned
  • Employers may not require employees to use annual, vacation, or sick leave for jury service time
  • Employers may not fire, threaten to fire, penalize, or punish employees due to jury service

Compensation:

  • Employees serving as jurors receive $5.00 per day from the court plus mileage reimbursement
  • Employers are NOT required by Mississippi law to pay employees for jury duty time (may be paid or unpaid at employer’s discretion)

Source: Mississippi Code § 13-5-35; various legal sources

Military Leave

Federal Law: Uniformed Services Employment and Reemployment Rights Act (USERRA)

USERRA applies to all employers in the United States and provides:

  • Job-protected leave for military service
  • Unlimited unpaid leave for active duty and training
  • Reemployment rights after service
  • Protection from discrimination based on military service
  • Health insurance continuation rights

Mississippi Law: Mississippi Code § 33-1-15

Mississippi law prohibits discrimination based on current or former military service and provides reemployment protections.

Resources:

Source: 38 U.S.C. § 4301 et seq.; Mississippi Code § 33-1-15

Voting Leave

According to available information, Mississippi does not have a specific state law requiring employers to provide paid or unpaid time off to vote. However, some employers may choose to provide voting leave as a matter of policy.

Note: Federal law prohibits intimidation or coercion regarding voting. Employers should be cautious about policies that could be viewed as discouraging voting.

Source: Various legal sources

Crime Victim Leave

Mississippi Law: Mississippi Code

According to Mississippi law:

  • Employers must provide leave to employees who are crime victims to respond to subpoenas and prepare for criminal proceedings
  • Employers cannot take adverse action against employees for taking crime victim leave

Source: Mississippi Code; various legal sources

Bereavement Leave

Mississippi does not have a state law requiring employers to provide bereavement leave. Provision of bereavement leave is typically at employer’s discretion.

State Employees: According to Mississippi Department of Finance and Administration policies, state employees may use up to 3 days of sick leave for bereavement purposes, with documentation requirements.

Private Employers: Not required to provide bereavement leave unless voluntarily established in policy.

Source: Various sources

Anti-Discrimination Laws

Federal Anti-Discrimination Laws

The following federal laws generally apply to Mississippi employers and prohibit discrimination based on protected characteristics:

Title VII of the Civil Rights Act of 1964

Protected Classes:

  • Race
  • Color
  • Religion
  • Sex (including pregnancy, sexual orientation, and gender identity)
  • National origin

Coverage:

  • Employers with 15 or more employees
  • Employment agencies
  • Labor organizations

Prohibits:

  • Discrimination in hiring, firing, compensation, and terms/conditions of employment
  • Harassment based on protected characteristics
  • Retaliation for opposing discrimination or participating in investigations

Source: 42 U.S.C. § 2000e et seq.

Age Discrimination in Employment Act (ADEA)

Protected Class: Age 40 and older

Coverage: Employers with 20 or more employees

Prohibits: Discrimination based on age in employment decisions

Source: 29 U.S.C. § 621 et seq.

Americans with Disabilities Act (ADA)

Protected Class: Individuals with disabilities (defined as physical or mental impairments that substantially limit major life activities)

Coverage: Employers with 15 or more employees

Prohibits:

  • Discrimination based on disability
  • Failure to provide reasonable accommodations (unless undue hardship)
  • Retaliation

Requires:

  • Interactive process for accommodation requests
  • Reasonable accommodations that enable qualified individuals to perform essential job functions

Source: 42 U.S.C. § 12101 et seq.

Equal Pay Act

Requirement: Equal pay for equal work regardless of sex

Coverage: All employers covered by FLSA

Source: 29 U.S.C. § 206(d)

Genetic Information Nondiscrimination Act (GINA)

Protected Information: Genetic information, including family medical history

Coverage: Employers with 15 or more employees

Prohibits: Discrimination and improper acquisition of genetic information

Source: 42 U.S.C. § 2000ff et seq.

Mississippi State Anti-Discrimination Laws

Mississippi Fair Pay Act

Statutory Citation: Mississippi Code § 71-17-5
Effective: 2022

According to Mississippi Code § 71-17-5:

  • Prohibits paying employees at lower wage rates than opposite sex for equal work
  • Covers jobs requiring equal skill, effort, and responsibility under similar working conditions
  • Provides for exceptions based on seniority, merit, quality/quantity of production, or factors other than sex

Note: Mississippi was the last state to enact equal pay legislation (2022).

Source: Mississippi Code § 71-17-5

Mississippi Employment Discrimination Law

Mississippi does not have a comprehensive state employment discrimination law equivalent to Title VII. However, Mississippi law addresses specific situations:

Military Service Discrimination: Mississippi Code § 33-1-15 prohibits discrimination based on current or former military service.

Protected Activity Retaliation: Mississippi courts have recognized limited exceptions to at-will employment for:

  • Refusing to participate in illegal activity
  • Reporting violations of law
  • Other public policy exceptions (narrow and case-specific)

Source: Mississippi Code § 33-1-15; Mississippi case law (McArn v. Allied Bruce-Terminix Co.)

Application to Remote Workers

Federal anti-discrimination laws generally apply to remote workers in the same manner as on-site workers. Protected characteristics and employer obligations do not change based on work location.

Considerations for Remote Work:

  • Reasonable accommodation requests may include remote work arrangements under ADA
  • Harassment policies must cover virtual work environments
  • Discrimination in hiring, promotion, and termination decisions applies regardless of location
  • Retaliation protections extend to remote workers

Source: EEOC guidance; federal anti-discrimination statutes

Enforcement and Resources

U.S. Equal Employment Opportunity Commission (EEOC):

  • Website: https://www.eeoc.gov/
  • Phone: 1-800-669-4000
  • Filing Charges: Available through website or local EEOC office
  • Time Limits: Generally 180 days from discriminatory act (300 days in some circumstances)

Mississippi Resources:

  • Mississippi does not have a state civil rights enforcement agency equivalent to EEOC
  • Employees generally file discrimination charges with federal EEOC

Legal Assistance:

  • Employment discrimination attorney:
    Mississippi Bar Association: https://www.msbar.org/
    Phone: 601-948-4471
  • Mississippi Access to Justice Commission:
    Legal aid and resources for low-income individuals:
    Contact information available through Mississippi Bar

Remote Work Considerations

Employment Law Application to Remote Workers

Based on federal and state law principles, the following general framework typically applies to remote workers in Mississippi:

Wage and Hour Laws

Generally Apply Based On:

  • Location where work is physically performed
  • Employer-employee relationship (not independent contractor)

Key Considerations:

  • Minimum wage of location where work is performed typically applies
  • Overtime obligations exist regardless of work location
  • Time tracking and recordkeeping requirements apply
  • Compensable time determinations may be complex for remote work

Workers’ Compensation

Generally Apply Based On:

  • Employment relationship and coverage requirements
  • Work-relatedness of injury (“arising out of and in course of employment”)

Key Considerations:

  • Coverage determinations are highly fact-specific for home office injuries
  • Employer must carry coverage if 5+ employees in Mississippi
  • Remote workers performing work in Mississippi may be covered employees
  • Injury must be work-related and occur in course of employment

Tax Withholding and Reporting

Generally Based On:

  • Employee’s work location and residence
  • Employer’s business locations
  • Multi-state tax implications for remote work

Key Considerations:

  • Mississippi income tax withholding may be required for work performed in Mississippi
  • Reciprocal agreements with other states may affect withholding
  • Consult tax professional for multi-state situations

⚠️ NOT TAX ADVICE: See Tax Information section below. Consult qualified tax professional.

Multi-State Remote Work Complications

When remote workers perform services across state lines, complex questions may arise:

Which State’s Laws Apply:

  • Wage and hour: Generally location of work performance
  • Workers’ compensation: May depend on multiple factors including employee residence, work location, employer location, contract terms
  • Unemployment insurance: Complex multi-state rules (consult agencies)
  • Tax withholding: Multiple state obligations possible

Employer Registration Requirements:

  • May need to register in multiple states
  • Varies by type of obligation (tax, unemployment insurance, workers’ comp)
  • Consult with legal and tax professionals

Note: Multi-state employment creates significant complexity. Employers with remote workers in multiple states should consult experienced employment counsel and tax professionals.

Best Practices for Remote Work Arrangements

The following are general recommendations compiled from various sources. They are not legal requirements and may not be suitable for all situations. Consult legal counsel and HR professionals.

For Employers:

Written Policies:

  • Develop clear remote work policies
  • Address hours of work, availability, communication expectations
  • Clarify equipment provision and reimbursement
  • Include safety and ergonomic guidelines
  • Address data security and confidentiality

Wage and Hour Compliance:

  • Implement reliable time tracking systems
  • Train supervisors on overtime rules
  • Address after-hours work and communication
  • Document meal and rest periods (if provided)
  • Conduct regular wage and hour audits

Workers’ Compensation:

  • Maintain adequate coverage
  • Document home office arrangements
  • Provide safety training
  • Establish injury reporting procedures
  • Consult with carrier about remote worker coverage

Tax and Reporting:

  • Identify all work locations
  • Determine withholding obligations
  • Consult tax professionals for multi-state situations
  • Register in applicable jurisdictions
  • Maintain accurate records

Classification:

  • Ensure proper worker classification (employee vs. independent contractor)
  • Review classification with legal counsel
  • Document bases for classifications
  • Apply tests consistently

For Employees:

Work Environment:

  • Create dedicated work space if possible
  • Follow employer safety guidelines
  • Report work-related injuries promptly
  • Maintain boundaries between work and personal time

Time Tracking:

  • Accurately record all work time
  • Report overtime hours
  • Follow employer’s time tracking procedures
  • Clarify expectations for availability and response times

Communication:

  • Maintain regular communication with supervisor
  • Clarify work expectations and deadlines
  • Report issues or concerns promptly
  • Understand remote work policies

Remote Work and At-Will Employment

Mississippi is an “at-will” employment state. According to Mississippi law and case precedent:

  • Employment relationships are generally at-will unless modified by contract
  • Employers may terminate employees for any reason not prohibited by law
  • Employees may resign at any time
  • Exceptions exist for public policy violations and unlawful discrimination

Application to Remote Workers:

  • At-will employment applies equally to remote and on-site workers
  • Remote work arrangements typically do not create employment contracts (unless explicitly stated)
  • Termination must still comply with anti-discrimination and other legal protections

Source: Mississippi case law; general employment law principles

Tax Information

Mississippi State Income Tax

According to the Mississippi Department of Revenue:

Tax Structure: Mississippi has a graduated individual income tax with rates ranging from 0% to 5% (as of December 2025; verify current rates).

Who Must File: Generally, individuals who:

  • Are Mississippi residents (taxed on all income)
  • Are non-residents with Mississippi-source income
  • Have income exceeding filing thresholds

Remote Work Considerations:

Residents Working Remotely:

  • Mississippi residents generally pay Mississippi tax on all income, regardless of where work is performed
  • May owe tax to other states where work is physically performed
  • May be able to claim credit for taxes paid to other states

Non-Residents Working Remotely in Mississippi:

  • May owe Mississippi tax on income from work performed in Mississippi
  • “Convenience of employer” rules: Mississippi generally does not have convenience rule (verify with tax professional)
  • Specific situations require professional analysis

Source: Mississippi Department of Revenue

⚠️ Important: Tax rules for remote workers vary significantly by state and individual circumstances. Multi-state tax issues are extremely complex. Consult qualified tax professional.

Federal Income Tax

Withholding: Employers generally must withhold federal income tax based on employee’s Form W-4 elections.

Remote Workers:

  • Federal withholding applies regardless of work location
  • Employer must withhold according to IRS requirements
  • Employee’s residence typically determines state withholding

Source: IRS

FICA and Unemployment Taxes

Social Security and Medicare (FICA):

  • Applies to all employees regardless of work location
  • Employer and employee each pay portion
  • Employer responsible for withholding and remitting

Federal Unemployment Tax (FUTA):

  • Paid by employer
  • Generally applies to all employees

State Unemployment Tax:

  • Complex multi-state rules may apply
  • Generally based on where services are performed
  • Consult Mississippi Department of Employment Security and tax professional

Source: IRS; Mississippi Department of Employment Security

Tax Resources

Mississippi Department of Revenue:

Internal Revenue Service (IRS):

Professional Assistance:

  • Certified Public Accountant (CPA)
  • Enrolled Agent (EA)
  • Tax Attorney
  • Mississippi Society of CPAs: https://www.ms-cpa.org/

Resources

Mississippi Government Agencies

Mississippi Department of Employment Security:

  • Website: https://mdes.ms.gov/
  • Phone: 601-321-6000
  • Services: Unemployment insurance, employer tax information, job services

Mississippi Workers’ Compensation Commission:

  • Website: https://www.mwcc.ms.gov/
  • Phone: 601-987-4200
  • Services: Workers’ compensation claims, employer coverage information

Mississippi Department of Revenue:

Mississippi Legislature:

Federal Government Agencies

U.S. Department of Labor:

U.S. Equal Employment Opportunity Commission:

Internal Revenue Service:

Legal and Professional Assistance

Mississippi Bar Association:

  • Website: https://www.msbar.org/
  • Phone: 601-948-4471
  • Lawyer Referral Service: Available through website
  • Consumer Information: Legal guides on various topics

Mississippi Society of CPAs:

Mississippi Access to Justice Commission:

  • Services: Legal aid resources for low-income individuals
  • Information: Available through Mississippi Bar

Educational Resources

State Law Library of Mississippi:

U.S. Small Business Administration:

Frequently Asked Questions

General Questions

Q: Does Mississippi have its own minimum wage?

A: No. As of December 2025, Mississippi does not have a separate state minimum wage law. The federal minimum wage of $7.25/hour generally applies to Mississippi employers. Several bills have been proposed to establish a state minimum wage, but none had been enacted as of our compilation date. Verify current law with the Mississippi Department of Employment Security or U.S. Department of Labor.

Q: Are employers in Mississippi required to provide paid sick leave?

A: Generally, no. As of December 2025, Mississippi does not have a law requiring private employers to provide paid sick leave. Federal FMLA provides unpaid leave for qualifying situations. Employers may voluntarily offer paid sick leave as part of their benefits. Proposed legislation has been introduced but not enacted. Verify current law with official sources.

Q: Does Mississippi require meal or rest breaks for employees?

A: Not for adult employees. Mississippi does not have state laws requiring employers to provide meal or rest breaks for employees 18 and older. Employers may voluntarily provide breaks. If provided, federal rules regarding compensation apply (short breaks generally paid, meal breaks of 30+ minutes may be unpaid if employee is completely relieved of duties). Minor employees under 18 must receive meal break of at least 30 minutes after 5 consecutive hours of work.

Q: Is workers’ compensation required in Mississippi?

A: Generally, yes, for employers with 5 or more employees regularly employed. According to Mississippi law, businesses with fewer than 5 regular employees are not required to carry workers’ compensation coverage but may do so voluntarily. Coverage requirements and exemptions are complex. Consult the Mississippi Workers’ Compensation Commission at 601-987-4200 or https://www.mwcc.ms.gov/ for guidance.

Remote Work Specific Questions

Q: If I live in Mississippi but work remotely for an out-of-state company, which state’s employment laws apply?

A: This depends on the specific law and circumstances. Generally:

  • Minimum wage/overtime: Usually the state where work is performed (Mississippi)
  • Workers’ compensation: May depend on multiple factors; consult professionals
  • Income tax: You may owe tax to both Mississippi (as resident) and work state; consult tax professional
  • Unemployment insurance: Complex; typically where services localized or base of operations

Multi-state employment creates significant complexity. Consult employment attorney and tax professional for your specific situation.

Q: Can my employer pay me less because I work from home?

A: Employers generally must pay at least minimum wage for all hours worked, regardless of location. However:

  • If work is performed in Mississippi, federal minimum wage ($7.25/hour) generally applies
  • If performed in state with higher minimum wage, that rate may apply
  • Employers may adjust compensation for various legitimate business reasons (cost of living, etc.) as long as minimum wage and other legal requirements are met
  • Any differential cannot be based on protected characteristics (sex, race, etc.)

Consult employment attorney if you believe you’re not being paid properly.

Q: If I’m injured while working from home, is it covered by workers’ compensation?

A: It depends on the specific circumstances. Mississippi workers’ compensation generally covers injuries that “arise out of and in the course of employment.” Application to home office injuries is highly fact-specific and depends on factors including:

  • Whether you were engaged in work activity when injured
  • Whether injury occurred in designated work area during work hours
  • Nature of the activity and injury
  • Other specific circumstances

This is a complex area. If you experience a work-related injury at home:

  1. Report it to your employer immediately
  2. Seek necessary medical treatment
  3. Consult Mississippi Workers’ Compensation Commission (601-987-4200)
  4. Consider consulting workers’ compensation attorney

Do not assume injury is or is not covered without professional evaluation.

Q: Do I need to pay Mississippi income tax if I work remotely in Mississippi for an out-of-state employer?

A: Tax questions are highly fact-specific. Generally:

  • If you are a Mississippi resident, you typically pay Mississippi tax on all income regardless of where earned
  • If you are a non-resident performing work physically in Mississippi, you may owe Mississippi tax on that income
  • You may also owe tax to your state of residence
  • Credits may be available for taxes paid to multiple states

⚠️ This is NOT tax advice. Tax rules are complex and change frequently. Consult a qualified tax professional (CPA, enrolled agent, or tax attorney) familiar with multi-state taxation before making decisions.

Q: Can my employer require me to work from home, or can I require to work remotely?

A: Generally:

  • Employers have discretion to determine work locations and arrangements (subject to any employment contracts or collective bargaining agreements)
  • Mississippi is an at-will employment state, meaning employment terms can generally be changed by either party (subject to legal limitations)
  • Remote work may be a reasonable accommodation under ADA in some circumstances
  • Employers cannot make decisions based on discriminatory reasons

If work arrangement is a material term of your employment contract, changes may require mutual agreement. Consult employment attorney for specific situations.

Classification Questions

Q: How do I know if I’m properly classified as an employee or independent contractor?

A: Worker classification is a legal and tax determination based on multiple factors, not labels. The determination depends on:

  • Degree of control over work methods and timing
  • Financial arrangements (investment, expenses, profit/loss opportunity)
  • Type of relationship and benefits provided
  • Other factors from IRS and legal tests

⚠️ Critical: Misclassification can have serious consequences. If you have questions about your classification:

  • Review IRS Publication 15-A
  • Complete IRS Form SS-8 for determination
  • Consult employment attorney or tax professional
  • Contact Mississippi Department of Employment Security (601-321-6000)

Do not rely on labels in contracts. Actual working relationship determines classification.

Q: Can I be classified as an independent contractor just because I work remotely?

A: No. Working remotely does not automatically make someone an independent contractor. Classification depends on the actual nature of the working relationship, not the location of work. Factors include control over work, financial arrangements, and relationship type. Remote employees working under employer direction and control typically remain employees. Consult legal and tax professionals for classification decisions.

Employer Questions

Q: What are my obligations as a Mississippi employer hiring remote workers in other states?

A: This is complex and depends on where remote workers are located. General considerations:

  • May need to register to do business in other states
  • May need to pay unemployment insurance taxes in multiple states
  • May need workers’ compensation coverage in multiple states
  • Must comply with wage and hour laws where work is performed
  • May have tax withholding obligations in multiple states
  • Must comply with applicable employment laws in each location

Multi-state employment creates significant compliance complexity. Strongly recommend consulting:

  • Employment attorney licensed in relevant states
  • Multi-state tax professional (CPA or enrolled agent)
  • Payroll service experienced in multi-state compliance
  • Relevant state agencies

Do not assume Mississippi rules apply to workers in other states.

Q: Do I need to reimburse remote employees for home office expenses in Mississippi?

A: Mississippi does not have a state law requiring reimbursement of remote work expenses. However:

  • Federal FLSA may require reimbursement if expenses would bring wages below minimum wage
  • Some states have expense reimbursement laws that may apply if workers are in those states
  • Employers may voluntarily establish reimbursement policies
  • Clear policies help avoid disputes

Consult employment attorney and tax professional regarding reimbursement policies and tax implications.

Where to Get Help

Q: Where can I get legal help if I can’t afford an attorney?

A: Resources for low-cost or free legal assistance:

  • Mississippi Bar Association: https://www.msbar.org/ (601-948-4471)
  • Mississippi Access to Justice Commission: Information through Mississippi Bar
  • Legal Services Corporation: https://www.lsc.gov/ (find local legal aid)
  • Pro bono programs: Contact Mississippi Bar for referrals

For employment-related claims:

  • U.S. Equal Employment Opportunity Commission (EEOC): 1-800-669-4000
  • U.S. Department of Labor Wage and Hour: 1-866-487-9243

Q: How do I file a complaint about wage and hour violations?

A: For federal law violations (minimum wage, overtime, etc.):

Consider also consulting an employment attorney about potential private legal action.

Time limits apply. File complaints promptly.

Q: How do I file a workers’ compensation claim?

A: Contact:

  • Mississippi Workers’ Compensation Commission: 601-987-4200
  • Website: https://www.mwcc.ms.gov/
  • Report injury to employer immediately (critical for preserving rights)
  • Seek medical treatment
  • File formal claim if necessary (forms available on Commission website)

Consider consulting a workers’ compensation attorney, especially if claim is disputed or involves serious injury. Many workers’ comp attorneys offer free initial consultations.

Time limits strictly enforced. Act promptly.

Others

Alabama
Louisiana
Tennessee
Arkansas
Georgia

Legal Disclaimer: This guide provides general background information only and does not constitute legal, tax, or professional advice. Employment laws are complex and subject to interpretation. Consult licensed legal counsel and official state agencies for guidance specific to your situation.