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May 23, 2022

Mississippi legislation to reduce 2022 SUI tax rates enacted; 2022 first- quarter return deadline extended due to late SUI rate notices

Mississippi Governor Tate Reeves announced that he has signed SB 2723 into law, holding the general experience rate portion of the 2022 state unemployment insurance (SUI) tax rates at 0%. As a result, the 2022 SUI tax rates range from 0.0% to 5.4%, unchanged from 2020 and 2021.

The new-employer rates continue at 1.0% for the first year of liability, 1.1% for the second year, and 1.2% for the third year. The additional 0.2% Workforce Enhancement Training surcharge continues to be in effect for 2022.

The SUI taxable wage base remains at $14,000 for 2022.

Information posted to the Mississippi Department of Employment Security website states that the 2022 SUI tax rate notices were issued to employers in mid-April. The tax rate notices were also posted to the Department's electronic reporting system at that time.

No penalty for late filing of first-quarter 2022 SUI returns

The 2022 SUI tax rate notices were mailed and posted to electronic system on April 22, 2022. Accordingly, employers were instructed not to file their first-quarter 2022 SUI tax returns (due April 30, 2022) until they received their 2022 SUI tax rate notices. The Department prefers electronic reporting and employers were unable to file electronically until the 2022 SUI tax rate notices were posted to the electronic system. The statement posted to the website says that "employers will not see a penalty or late fee because of this delay." (Email, Mississippi Department of Employer Security representative.)

SB 2723 details

SB 2723 extended the statutory cutoff date for computation of the 2022 SUI tax rates to allow for the December 21, 2021 deposit of federal COVID-19 stimulus funds to the state's unemployment insurance (UI) trust fund to be taken into account.


Contact Information
For additional information concerning this Alert, please contact:
Workforce Tax Services - Employment Tax Advisory Services
   • Kristie Lowery (
   • Kenneth Hausser (
   • Debera Salam (


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