At-will employment — default rule
Mississippi follows the employment-at-will doctrine as a matter of common law. Absent an express employment contract, either the employer or employee may terminate the employment relationship at any time, with or without cause, and with or without notice. This rule has been applied by Mississippi courts since 1858 and remains the default for all employment relationships in the state unless modified by contract, statute, or public policy exception.
Source: Brandi's Hope Cmty. Servs., LLC v. Walters, 391 So. 3d 162, 166 (Miss. 2024)
New hire reporting — 15-day deadline
Mississippi requires all employers doing business in the state to report newly hired and rehired employees to the Mississippi State Directory of New Hires within 15 days of the employee's hire date. This deadline is stricter than the federal 20-day requirement under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA). The reporting obligation is codified in Mississippi Code § 43-19-46 and § 93-11-101, and applies to public, private, non-profit, and government employers.
Who must be reported. Employers must report:
- New employees — all employees who reside or work in Mississippi to whom the employer anticipates paying wages, salary, or commission. This includes employees who work only one day, even if they are terminated before the employer fulfills the reporting requirement.
- Rehires or recalls — employees who return to work after being laid off, furloughed, separated, granted leave without pay, or terminated from employment for at least 60 consecutive days.
- Temporary employees — temporary staffing agencies must report workers who sign a W-4 and report to an assignment. The worker need only be reported once per W-4; the agency does not report the same worker each time the worker is placed with a new client, unless the worker has a break in service requiring a new W-4.
Independent contractors are exempt from the reporting requirement, though the Mississippi Department of Human Services (MDHS) accepts voluntary reports for independent contractors.
Required information. Each report must contain the employee's name, address, Social Security number, and date of birth; and the employer's name, address, and federal and state withholding tax identification numbers (FEIN). Employers may submit a copy of the employee's W-4 form or its equivalent.
Reporting methods. Mississippi offers electronic reporting (through the State Directory of New Hires website, available 24/7, or via file upload/FTP), mail, or fax. Employers that report electronically on a bi-monthly basis must submit reports twice per month, 12 to 16 days apart.
Penalties. Employers that fail to report a new hire face a civil penalty of up to $25 per employee not reported. If the failure results from a conspiracy between the employer and employee to not supply the required report or to supply a false or incomplete report, the penalty increases to $500 per employee. Appeals of penalties are governed by Mississippi Code § 43-19-58.
Purpose. The new hire reporting program supports child support enforcement by accelerating income-withholding orders and locating noncustodial parents. It also helps detect fraudulent unemployment insurance, workers' compensation, and welfare benefit payments.
Mississippi's new hire reporting is distinct from the voluntary reporting program administered by the Mississippi Department of Employment Security (MDES), which is designed to reduce overpayments of unemployment compensation. That MDES program is separate and does not satisfy the mandatory MDHS new hire reporting obligation under § 43-19-46.
Source: Mississippi Department of Human Services — For Employers (Miss. Code § 43-19-46; § 93-11-101)