# What is MS withholding and how does it affect my paycheck?

Olivia Watson · August 4, 2026

> Mississippi requires employers to register for a state withholding tax account if they withhold state income tax from employee paychecks. Employees in...

Mississippi requires employers to register for a state withholding tax account if they withhold state income tax from employee paychecks.

Employees in Mississippi must file a Withholding Exemption Certificate (Form 89-350) to claim personal exemptions and minimize their state tax withholding.

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Residents of other states who work in Mississippi are not subject to Mississippi state income tax, but may owe taxes in their state of residence.

The Mississippi withholding tax is based on the existing state income tax and uses specific withholding tables to determine the appropriate amount to be withheld from employee wages.

Mississippi's withholding tax rate for Social Security is 6.2% and 1.45% for Medicare, with the employer matching those contributions.

Self-employed individuals in Mississippi must pay the full 12.4% for Social Security and 2.9% for Medicare themselves, though they can deduct half of those amounts.

Mississippi's standard state unemployment insurance (SUI) tax rates range from 0.2% to 5.6% for 2024, with a 0.2% surtax for workforce development programs.

New employers in Mississippi pay a 1.0% SUI rate in their first year, 1.1% in the second year, and 1.2% in the third year.

Employees working for the State of Mississippi must complete a W-4 form to determine their federal and state withholding amounts.

The Mississippi Taxpayer Access Point (TAP) allows employers to register, file, and pay their state withholding taxes online.

Taxpayers in Mississippi can use online paycheck calculators to estimate their take-home pay after federal, state, and local tax withholding.

Mississippi's $14,000 wage base for unemployment insurance in 2024 is the highest among states in the region.

Employees who qualify for the Service Member Civil Relief Act and have no Mississippi tax liability can claim "Exempt" on their Withholding Exemption Certificate.

Mississippi's state income tax rate is a flat 5%, compared to the progressive federal income tax system.

Employers in Mississippi must withhold state income tax even for employees who live in other states but work within Mississippi's borders.

The Mississippi Department of Revenue provides comprehensive information and resources on the state's withholding tax requirements and procedures.

Taxpayers can contact the Mississippi Department of Employment Security for questions regarding unemployment taxes and related issues.

The Mississippi Withholding Exemption Certificate form (89-350) is used by employees to claim personal exemptions and adjust their state tax withholding.

Mississippi's state income tax withholding is based on the employee's filing status, number of dependents, and other deductions, similar to the federal system.

Employers in Mississippi must remit withheld state income taxes to the Department of Revenue on a regular schedule, depending on the size of their payroll.

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