State guide
How to Register for Mississippi Payroll Taxes
Let a dedicated tax manager file your Mississippi registrations with you, or use the step-by-step guide below.
Last updated:
At a glance
2 accounts: Revenue and MDES
$14,000 UI wage base
1.0% first-year new employer UI rate
New hires due within 15 days
Done for you
Mississippi accounts, filed right
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In Mississippi that means a withholding account with the Mississippi Department of Revenue and an unemployment insurance account with the Mississippi Department of Employment Security.
- One tax manager who owns your file
- Revenue and MDES registrations filed with you
- New hire reporting set up for the 15-day rule
- Account numbers confirmed before payroll
Hands-on help from a real person who knows Mississippi employer accounts. Use it alone or with managed payroll.
Quick answer
Mississippi payroll tax registration at a glance
Mississippi employers usually open two accounts. The Mississippi Department of Revenue (DOR) handles income tax withholding, and you register through its Taxpayer Access Point (TAP). The Mississippi Department of Employment Security (MDES) handles unemployment insurance, and you register by filing a Status Report (Form UI-1) online.
Unemployment tax applies to the first $14,000 of each employee's wages each year. A new employer pays 1.0% in its first year of liability, 1.1% in the second and 1.2% in the third and later years until it qualifies for a modified rate. New hires go to the State Directory of New Hires within 15 days.
Who must register
Who registers in Mississippi
Most employers need both accounts.
| Situation | Mississippi requirement |
|---|---|
| You pay wages subject to Mississippi income tax withholding | Register for a withholding account with DOR in TAP |
| You pay $1,500 in wages in a calendar quarter, or have a worker in 20 different weeks of a year | You are liable for Mississippi unemployment tax; file a Status Report (UI-1) with MDES |
| You acquire a business that already has an MDES account | You may get a modified rate right away instead of the new employer rate |
| You pay wages to a corporate officer | Officer pay is subject to withholding, whether the company is an S corporation or a C corporation |
| You hire or rehire employees | Report them to the State Directory of New Hires |
| You have employees | Workers' compensation coverage is required; see the Mississippi Workers' Compensation Commission for coverage information |
Registration steps
How to register in Mississippi
Two online registrations, then new hire reporting.
- Get your federal EIN from the IRS. DOR asks corporations, LLCs and partnerships for it when you register.
- Register for withholding with DOR in TAP. Allow up to 10 business days for the account to be set up.
- File a Status Report (Form UI-1) with MDES online. Some accounts get a number right away; others go to MDES staff for review.
- Collect Form 89-350 from each employee. If an employee won't complete it, withhold as if the employee is single with no exemptions.
- Report each new hire and rehire to the State Directory of New Hires within 15 days of the start date.
- Watch for your filing status. DOR tells you whether you file monthly or quarterly.
More than withholding
Withholding, UI and new hires
Mississippi runs withholding and unemployment through two agencies and two systems.
On your own
- Separate TAP and MDES sign-ups
- A filing status set by your average withholding
- A 15-day new hire deadline
With your PayAdvisors tax manager
- Your tax manager files both with you
- You get one calendar for every filing
- We set up reporting from day one
Handled by your tax manager.
Prepare
What to collect first
Have these ready before you apply.
- Your federal EIN, or an SSN or ITIN for a sole proprietorship
- Contact details for the person who prepares and files your returns, plus an email for DOR notices
- Your business name, trade name, mailing address and the names of partners or officers
- The date you first paid wages in Mississippi
- A Form 89-350 from each employee
Accounts
What you end up with
Two accounts, two numbers.
- A DOR withholding account in TAP for returns, payments and year-end W-2 filing.
- An MDES unemployment account for quarterly wage and tax reports.
Rates
Mississippi 2026 payroll tax numbers
Figures MDES lists on its current pages (read October 30, 2026).
| Item | Figure |
|---|---|
| UI taxable wage base | First $14,000 per employee each calendar year |
| New employer UI rate, first year of liability | 1.0% |
| New employer UI rate, second year | 1.1% |
| New employer UI rate, third and later years until a modified rate applies | 1.2% |
| Withholding with no Form 89-350 | Withhold as single with no exemptions |
Pitfalls
Mississippi mistakes to avoid
Most problems come from missed dates and zero filings.
- Skipping zero returns. DOR expects a withholding return for every period, even when no tax is due.
- Assuming the first-year rate lasts. The new employer rate steps up from 1.0% to 1.1% to 1.2% until you qualify for a modified rate.
- Filing late with MDES. Reports filed more than 30 days late carry a 10% penalty, and interest runs at 1% a month.
- Paper W-2s at volume. Employers issuing 10 or more W-2s must submit them to DOR electronically.
- Using the voluntary MDES card as your new hire report. MDES's New Hire card program is voluntary and doesn't replace reporting to the State Directory of New Hires.
Related duties
Other Mississippi employer obligations
These run alongside the tax accounts.
- New hire reporting. Report new hires and rehires to the State Directory of New Hires within 15 days of the start date, or in two monthly electronic transmissions 12 to 16 days apart. A rehire is someone returning after at least 60 consecutive days away. The directory is administered by the Mississippi Department of Human Services, and MDES links to it at ms-newhire.com.
- Workers' compensation. Workers' compensation coverage is required. The Mississippi Workers' Compensation Commission has coverage information and a coverage verification lookup.
- Electronic filing. DOR may require you to file and pay electronically, and withholding filers with $20,000 or more for any period must do so.
Filing calendar
Mississippi deadlines after registration
Most filings are electronic.
- Withholding returns: due the 15th day of the month after each period. Generally, employers averaging $300 or more a month in withholding file monthly; smaller employers may file quarterly.
- W-2s: to employees by January 31; to DOR by January 31.
- 1099s: to DOR by February 28.
- MDES quarterly wage and tax reports: by the last day of the month after each quarter (April 30, July 31, October 31 and January 31).
Official links
Mississippi agency links
Official forms, rates and guidance.
- Mississippi Department of Revenue: Withholding Tax
- Mississippi Department of Revenue: Withholding Tax Information
- Mississippi Department of Revenue: Business Tax Frequently Asked Questions
- Mississippi Department of Revenue: Pub. 89-700, Withholding Instructions and Tax Tables
- Mississippi Department of Employment Security: Unemployment Tax Rates
- Mississippi Department of Employment Security: Employer FAQs
- Mississippi Department of Employment Security: Register with Us
- Mississippi State Directory of New Hires (ms-newhire.com, linked from MDES)
- Mississippi Workers' Compensation Commission (mwcc.ms.gov)
Mississippi registration questions
How do I register for Mississippi payroll taxes?
Register for a withholding account with the Mississippi Department of Revenue in TAP, and file a Status Report (Form UI-1) with the Mississippi Department of Employment Security once you're liable for unemployment tax.
How long does Mississippi withholding registration take?
DOR says to allow up to 10 business days. For MDES, some online registrations get an account number right away, and others are reviewed by staff.
What is the Mississippi new employer unemployment rate?
1.0% in the first year of liability, 1.1% in the second and 1.2% in the third and later years until you qualify for a modified rate, applied to the first $14,000 of each employee's wages. MDES notes these rates don't include any Workforce Investment and Training contribution.
How fast must I report new hires in Mississippi?
Within 15 days of the employee's start date, to the State Directory of New Hires.
How often do I file Mississippi withholding?
DOR assigns your filing status. Generally, employers with average withholding of $300 or more a month file monthly, and smaller employers may file quarterly. Returns are due the 15th of the following month.
What if an employee doesn't give me Form 89-350?
Withhold as if the employee is single with no exemptions.
I am the only employee of my S corporation. What do I need in Mississippi?
DOR treats corporate officers as employees, so pay you receive for your services is subject to withholding and you need the withholding account. Check whether your payroll meets the MDES liability test for the unemployment account. A dedicated tax manager can complete the registrations with you as part of our S corp payroll package.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. It summarizes official guidance from Mississippi state agencies. Ask your CPA or tax advisor about your own facts.
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Next step
Let us set up Mississippi with you
A dedicated tax manager files your Mississippi Department of Revenue and MDES registrations with you, sets up new hire reporting and confirms your accounts before your first payroll. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
About this guide
Last verified and sources
Last verified October 30, 2026 against Mississippi state agency pages. This guide is general information, not tax or legal advice.
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- Payroll setup for new businesses
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- S corp payroll
- S corp payroll setup checklist
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- Our services
Sources
- Mississippi Department of Revenue (DOR), Withholding Tax
- DOR, Withholding Tax Information
- DOR, Business Tax Frequently Asked Questions (withholding section)
- DOR, Pub. 89-700, Withholding Instructions and Tax Tables (revised 1/13/2026, PDF)
- Mississippi Department of Employment Security (MDES), Unemployment Tax Rates
- MDES, Employer FAQs
- MDES, Register with Us
- Mississippi State Directory of New Hires, FAQs
- MDES, New Hire Reporting
- Mississippi Workers' Compensation Commission (MWCC), home page