Mississippi Governor Reeves recently ordered that the first-quarter 2020 state unemployment insurance (SUI) contribution deadline be extended to July 31, 2020 for both contributory and reimbursing employers. As a result, employers that were unable to pay these SUI contribution or UI benefit reimbursements by the April 30, 2020 deadline due to COVID-19 will not be charged with late payment penalties.

The deadline for filing first-quarter 2020 SUI wage reports is not extended; however, employers affected by COVID-19 will not be charged penalties for late filing of the reports if filed by July 31, 2020.

According to the Mississippi Department of Employment Security (MDES) updated COVID-19 website:

8. Normally, employer contributions are due before the last day of each quarter. However, due to the COVID-19 emergency, first quarter contributions will not be due until July 31, 2020.
9. Normally, employers must timely file wage reports and timely pay contributions or suffer penalties. However, employers affected by COVID-19 will not be penalized for any late filed reports or late contribution payments until June 27, 2020.

MDES collection activity measures suspended

Under the governor's executive order, and effective retroactively from March 1, 2020 to June 27, 2020, the MDES will suspend all collection activity measures including, but not limited to: interception of state tax refunds; payment agreements; enrollment of MDES liens; MDES tax garnishments; and MDES claimant overpayment garnishments. In addition, interest will not accrue from April 1, 2020 to June 27, 2020. The suspension applies only to MDES collection activities and does not apply to other agency actions (i.e., child support orders).

According to the MDES updated COVID-19 website:

4. Normally, MDES has the right to pursue collection activities for any individual or business that owes money to MDES. We can do this through methods such as garnishments on individuals, bank levies on businesses, both state and federal tax refund intercepts, payment agreements, and the enrollment of liens (among other things). However, due to the COVID-19 emergency, MDES will not attempt to collect any money previously owed to MDES by individuals or businesses until June 27, 2020 (although employers still need to file contributions during this time). Please note that this does not apply to any garnishments for other businesses or agencies (such as child support payments to the Mississippi Department of Human Services). This only applies to actions by MDES to collect MDES debts.

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