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May 8, 2019
2019-0885

Mississippi 2019 SUI rates remain unchanged; last year for paper SUI rate notices

The 2019 Mississippi state unemployment insurance (SUI) tax rates continue to range from 0.0% to 5.4%, plus the 0.2% workforce investment and training surcharge. New employers continue to pay SUI taxes at 1.0% for the first year of liability, 1.1% for the second year, and 1.2% for the third year, plus the 0.2% surcharge.

The SUI taxable wage base remains at $14,000 for 2019.

Employers delinquent in the filing of quarterly tax and wage reports receive a penalty rate of 5.4%, plus the 0.2% surcharge.

SUI tax rate notices were mailed to employers on January 31, 2019 and are also available through the employer online system. As noted below, 2019 is the last year that paper rate notices will be available.

Moving to a paperless system

Effective January 1, 2019, Mississippi employers are required to file quarterly state unemployment insurance (SUI) quarterly returns electronically. Go here for the methods allowed for filing returns electronically.

After signing up to file electronically and providing an email address, employers will no longer receive paper SUI correspondence or documents from the Mississippi Department of Employment Security, including, beginning for calendar year 2020, the annual SUI rate notice. (Email response to inquiry, March 19, 2019; Mississippi Department of Employment Security website.)

For more information on SUI taxes, contact the Mississippi Department of Employment Security at +1 866 806 0272 or +1 601 321 6000, or see the Department's website. For assistance in filing electronically, contact the Department by email at tax@mdes.ms.gov.

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Advisory Services - Employment Tax Advisory Services
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)

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