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To complete a Mississippi New Hire Report, employers should provide:

Employee Information

• Full legal name
• Address
• Social Security Number (SSN)
• Date of hire

Employer Information

• Business name
• Business address
• Federal Employer Identification Number (FEIN)

Providing complete and accurate information helps the state enforce child support obligations, prevent unemployment fraud, and maintain employment records.

Mississippi employers have several reporting options:

• Online reporting through the Mississippi New Hire Reporting Center
• Secure electronic file upload for bulk reporting
• Fax submission
• Mail submission using the state-approved reporting form

Electronic filing is generally recommended because it provides faster processing, confirmation of receipt, and simplifies compliance for employers filing multiple reports.

Employers that fail to report newly hired employees may face compliance penalties.

Potential penalties include:

• Up to $25 per unreported employee
• Up to $500 per employee when there is evidence of conspiracy between the employer and employee to avoid reporting requirements

Timely reporting helps employers avoid penalties while ensuring compliance with Mississippi child support enforcement laws.

Form 89-105, Employer's Withholding Tax Return, is used by employers to report and remit Mississippi income tax withheld from employee wages.

You generally must file Form 89-105 if:

• You pay wages subject to Mississippi income tax withholding.
• You have a Mississippi withholding account.
• You withhold state income tax from employee compensation.

A return is generally required even when no tax is due for the filing period unless the Mississippi Department of Revenue has approved a different filing status.

The filing frequency for Form 89-105 depends on the employer's withholding liability assigned by the Mississippi Department of Revenue.

Generally:

• Monthly filers: Due by the 15th day of the following month.
• Quarterly filers: Due according to the assigned reporting schedule.
• Annual filers: May qualify if withholding liabilities remain below state thresholds.

Employers should verify their assigned filing frequency through the Mississippi Department of Revenue or their Mississippi Taxpayer Access Point (TAP) account.

Yes, Mississippi encourages and, in many cases, requires electronic filing and payment.

Electronic filing may be required when:

• The employer exceeds state electronic filing thresholds.
• The employer files large volumes of wage reports.
• Electronic payment requirements apply to the withholding account.

Employers can file electronically through:

• Mississippi Taxpayer Access Point (TAP)
• Approved payroll providers
• Authorized electronic filing software

Electronic filing reduces processing delays and provides immediate confirmation of submission.

If you discover an error after filing Form 89-105, you should submit an amended return through the Mississippi Department of Revenue.

Common correction situations include:

• Incorrect withholding amounts
• Reporting period errors
• Employer account information errors
• Underreported or overreported tax liabilities

When amending:

• Report the corrected withholding information.
• Include any additional tax due.
• Pay applicable penalties or interest if required.
• Retain payroll records supporting the correction.

Submitting corrections promptly helps minimize penalties and compliance issues.

Form UI-2/3, Employer's Quarterly Wage and Tax Report, must be filed by employers subject to Mississippi unemployment insurance law.

Employers generally must file if they:

• Pay wages to covered employees in Mississippi.
• Meet state unemployment tax liability requirements.
• Have an active Mississippi unemployment insurance account.

Employers must file quarterly reports even if:

• No unemployment tax is due.
• No wages were paid during the quarter.
• The business is temporarily inactive.

In no-payroll quarters, employers should file a zero-wage report rather than skipping the filing.

Form UI-2/3 is filed quarterly.

Due dates are:

Reports and unemployment contributions must generally be submitted by the due date to avoid penalties and interest assessments.

For 2026, Mississippi unemployment insurance tax generally applies to the first $14,000 of wages paid to each employee annually.

Once an employee's wages exceed the taxable wage base:

• Additional wages must still be reported.
• No additional unemployment tax is due on wages above the taxable wage limit.

The taxable wage base is determined by the Mississippi Department of Employment Security (MDES) and should be verified annually.