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Mississippi Statutes, Title 71

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Mississippi/Statutes

← All Mississippi coverage

Title 71, Labor and Industry

10 chapters · 257 sections in this title.

All chapters in Title 71257 Ch 3, Workers’ Compensation97 Ch 5, Unemployment Compensation90 Ch 1, Employer and Employee19 Ch 7, Drug and Alcohol Testing of Employees16 Ch 19, Mississippi Work and Save Program13 Ch 13, Prohibition Against Employer Intimid…6 Ch 9, Medical Savings Account Act5 Ch 15, Mississippi Employment Fairness Act5 Ch 17, Mississippi Equal Pay for Equal Work Act4 Ch 11, Employment Protection Act2

257 sections·Filtered byTitle 71✕

Miss. Code Ann. § 71-5-145 1235 Echelon Parkway named the Henry J. Kirksey Building
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The building located at 1235 Echelon Parkway in Jackson, Mississippi, and in which the Mississippi Department of Employment Security is housed, shall be named the Henry J. Kirksey Building. The Department of Finance and Administration shall prepare a distinctive plaque, to be pla…
Miss. Code Ann. § 71-5-146 Department authorized to fingerprint and conduct background investigation on certain employees
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(1) For the purpose of establishing and ensuring that the Mississippi Department of Employment Security background investigation requirements are consistent and in compliance with the Internal Revenue Service background investigation requirements for those individuals with access…
Miss. Code Ann. § 71-5-201 State employment service [Repealed effective July 1, 2027]
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The Mississippi State Employment Service is established in the Mississippi Department of Employment Security, Office of the Governor. The department, in the conduct of such service, shall establish and maintain free public employment offices in such number and in such places as m…
Miss. Code Ann. § 71-5-203 Financing
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All moneys received by this state under the said act of Congress, as amended, shall be paid into the employment security administration fund. Said moneys are hereby made available to the commission to be expended as provided by this article and by said act of Congress, upon vouch…

Miss. Code Ann. § 71-5-351 Payment of contributions; participation in the Mississippi Level Payment Plan (MLPP)

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(1) Contributions shall accrue and become payable by each employer for each calendar year in which he is subject to this chapter. Such contributions shall become due and be paid by each employer to the department for the fund each calendar quarter on or before the last day of the…

Miss. Code Ann. § 71-5-353 Rate of contributions; reduction in contribution rate for certain employers; distribution of contributions; suspension of Workforce Enhancement Training contributions under certain circumstances

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(1) (a) Each employer shall pay unemployment insurance contributions equal to five and four-tenths percent (5.4%) of taxable wages paid by him each calendar year, except as may be otherwise provided in Section 71-5-361 and except that each newly subject employer shall pay unemplo…

Miss. Code Ann. § 71-5-355 Modified rates

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(1) As used in this section, the following words and phrases shall have the following meanings, unless the context clearly requires otherwise:(a) “Tax year” means any period beginning on January 1 and ending on December 31 of a year.(b) “Computation date” means June 30 of any cal…

Miss. Code Ann. § 71-5-357 Regulations governing nonprofit organizations [Repealed effective July 1, 2027]

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(a) Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this section. For the purpose of this section, a nonprofit organization is an organization (or group of organizations) described in Section 501(c)(3) of the Internal R…

Miss. Code Ann. § 71-5-359 Regulations governing state boards, instrumentalities, and political subdivisions [Repealed effective July 1, 2027]

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(1) The Department of Finance and Administration shall, in the manner provided in subsection (2) of this section, pay, upon notice issued by the department, to the department for the Unemployment Compensation Fund an amount equal to the regular benefits and one-half (1/2) of the …

Miss. Code Ann. § 71-5-361 Period, election, and termination

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(1) Except as provided in subsection (3) of this section, any employing unit which is or becomes an employer subject to this chapter within any calendar year shall be deemed to be an employer during the whole of such calendar year. (2) Except as otherwise provided in subsection (…

Miss. Code Ann. § 71-5-363 Interest on past due contributions; abatement of interest accrued on past-due contributions under certain circumstances

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(1) Contributions unpaid on the date on which they are due and payable shall bear interest at the rate of one percent (1%) per month from and after such date until payment plus accrued interest is received by the department, provided that the department may prescribe fair and rea…

Miss. Code Ann. § 71-5-365 Failure to make reports and pay contributions

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(a) If any employer fails to make and file any report as and when required by the terms and provisions of this chapter or by any rule or regulation of the commission for the purpose of determining the amount of contributions due by him or her under this chapter, or if any report …

Miss. Code Ann. § 71-5-367 Collection by warrant

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If an employer shall file a report in proper form and in proper amount, but shall fail to pay the amount of contributions shown to be due thereby at the time of such filing, or if an employer shall fail to pay any assessment as provided and made under Section 71-5-365 within fift…

Miss. Code Ann. § 71-5-369 Jeopardy assessment and warrant

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If the commission has just cause to believe and does believe that the collection of contributions from an employer will be jeopardized by delay, it may assess such contributions immediately, together with interest and other amounts provided by this chapter, and may immediately is…

Miss. Code Ann. § 71-5-371 Liability of sheriff for failure to execute warrant

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If any sheriff shall fail to return any warrant directed to him as herein provided on the return day thereof, the commission shall be entitled to recover judgment against the sheriff and the sureties on his official bond for the amount of the warrant and all costs, with lawful in…

Miss. Code Ann. § 71-5-373 Defaulting employer

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An employer liable for contributions under the provisions of this chapter who fails to make and file his returns and reports as required, or who fails to pay any contributions when due under the provisions of this chapter, shall forfeit his right to do business in this state unti…

Miss. Code Ann. § 71-5-375 Contributions a lien

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The contributions required by this chapter shall be a lien upon the property of any employer subject to its provisions who shall sell out his business or stock of goods, or who shall quit business, or whose property used or acquired in the business shall be sold under voluntary c…

Miss. Code Ann. § 71-5-377 Priorities under legal dissolutions or distributions

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In the event of any distribution of an employer’s assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceedings, contributions then or thereafter …

Miss. Code Ann. § 71-5-379 Collection by suit

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If, after due notice, an employer defaults in any payment of contributions or interest thereon, the amount due may be collected by civil action in the name of the commission, and this remedy shall be in addition to such other remedies as may be herein provided or otherwise provid…

Miss. Code Ann. § 71-5-381 No injunction allowed to restrain collection

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No injunction shall be awarded by any court or judge to restrain the collection of contributions required by this chapter or to restrain the enforcement of this chapter. The provisions of section 11-13-11, shall not apply to contributions required by this chapter.

Miss. Code Ann. § 71-5-383 Refunds

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The commission is authorized and empowered to refund, without interest, such contributions, interest, and penalties as it may determine were paid erroneously by an employer, or may make or authorize an adjustment thereof in connection with subsequent contribution payments, provid…

Miss. Code Ann. § 71-5-385 Requesting permission to file reports in special format; regulations; penalty

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Any employer may request permission to file unemployment compensation wage and contribution reports in a special format. If the request is approved by the commission, the employer must file the wage and contribution reports in accordance with regulations established by the commis…

Miss. Code Ann. § 71-5-387 Contributions to the unemployment compensation fund by certain Indian tribes under Federal Unemployment Tax Act

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(1) Indian tribe(s) as defined in Section 3306(u) of the Federal Unemployment Tax Act (FUTA), which includes any subdivision, subsidiary or business enterprise wholly owned by such Indian tribe(s), subject to this chapter shall pay contributions under the same terms and condition…

Miss. Code Ann. § 71-5-389 Setoff against tax refunds for debts owed to Mississippi Department of Employment Security; submission of debts to Department of Revenue; notice to debtor; transfer of funds to Department of Revenue; hearings; appeals; confidentiality

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(1) For the purposes of this section, the following terms shall have the respective meanings ascribed by this section:(a) “Claimant agency” means the Mississippi Department of Employment Security.(b) “Debtor” means any individual, corporation or partnership owing money or having …

Miss. Code Ann. § 71-5-391 Use of administrative funds for payment of fees associated with receipt of electronic payments

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The executive director of the department may use available administrative funds for payment of fees associated with receipt of electronic payments made to the department. In the event the fees are charged to an employer through a payment process external to the department, amount…

Miss. Code Ann. § 71-5-451 Establishment and control [Repealed effective July 1, 2027]

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(a) There is established as a special fund, separate and apart from all public monies or funds of this state, an Unemployment Compensation Fund, which shall be administered by the department exclusively for:(a) All contributions collected under this chapter;(b) Interest earned up…

Miss. Code Ann. § 71-5-453 Accounts and deposits

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The department shall be the treasurer and custodian of the fund, and shall administer such fund in accordance with the directions of the department, and shall issue its warrants upon it in accordance with such regulations as the department shall prescribe. The department shall ma…

Miss. Code Ann. § 71-5-455 Withdrawals

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Monies shall be requisitioned from this state’s account in the Unemployment Trust Fund solely for the payment of benefits and in accordance with regulations prescribed by the department, except that monies credited to this state’s account pursuant to Section 903 of the Social Sec…

Miss. Code Ann. § 71-5-457 Unemployment trust fund used for payment of administrative expenses [Repealed effective July 1, 2027]

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(1) Except as otherwise provided in subsection (5), money credited to the account of this state in the Unemployment Trust Fund by the Secretary of the Treasury of the United States of America pursuant to the Social Security Act, 42 USCS Section 1103, may be requisitioned and used…

Miss. Code Ann. § 71-5-459 Management of funds upon discontinuance of unemployment trust fund

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The provisions of Sections 71-5-451 through 71-5-459, to the extent that they relate to the unemployment trust fund, shall be operative only so long as such unemployment trust fund continues to exist and so long as the Secretary of the Treasury of the United States of America con…

Miss. Code Ann. § 71-5-501 Payment

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Wages earned for services defined in Section 71-5-11(I)(15)(g), irrespective of when performed, shall not be included for purposes of determining eligibility under Section 71-5-511(e) or weekly benefit amount under Section 71-5-503 nor shall any benefits with respect to unemploym…

Miss. Code Ann. § 71-5-503 Weekly benefit amount

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An individual’s weekly benefit amount for a benefit year shall be one-twenty-sixth (1⁄26) of his total wages for insured work paid during that quarter of his base period in which such total wages were highest, computed to the next lower multiple of One Dollar ($1.00), if not a mu…

Miss. Code Ann. § 71-5-505 Weekly compensation for unemployment

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(1) For weeks beginning on or after July 1, 1991, each eligible individual who is totally unemployed or part totally unemployed in any week shall be paid with respect to such week a benefit in an amount equal to his weekly benefit amount less that part of his wages, if any, payab…

Miss. Code Ann. § 71-5-506 Advice to claimants as to taxation of benefits; change of withholding status; deduction and withholding of tax

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(1) An individual filing a new claim for unemployment compensation shall, at the time of filing such claim, be advised that:(a) Unemployment compensation is subject to federal, state and local income tax;(b) Requirements exist pertaining to estimated tax payments;(c) The individu…

Miss. Code Ann. § 71-5-507 Duration

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Any otherwise eligible individual shall be entitled during any benefit year to a total amount of regular benefits equal to twenty-six (26) times his weekly benefit amount or one-third (⅓) of his total wages for insured work paid during his base period, whichever is the lesser. Pr…

Miss. Code Ann. § 71-5-509 Seasonal workers

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(1) For the purposes of this section, cotton ginning and professional baseball only are classified as seasonal industries. (2) The term “seasonal worker” means an individual who is employed in a seasonal industry, and who has base period wages paid on and after July 1, 1983, in s…

Miss. Code Ann. § 71-5-511 Eligibility conditions [Repealed effective July 1, 2027]

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(a) An unemployed individual shall be eligible to receive benefits with respect to any week only if the department finds that:(a) (i) He has registered for work at and thereafter has continued to report to the department in accordance with such regulations as the department may p…

Miss. Code Ann. § 71-5-513 Disqualifications [Repealed effective July 1, 2027]

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A. An individual shall be disqualified for benefits:(1) (a) For the week, or fraction thereof, which immediately follows the day on which he left work voluntarily without good cause, if so found by the department, and for each week thereafter until he has earned remuneration for …

Miss. Code Ann. § 71-5-515 Filing

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Claims for benefits shall be made in accordance with such regulations as the commission may prescribe. Each employer shall post and maintain in places readily accessible to individuals in his service printed statements concerning such regulations or such other matters as the comm…

Miss. Code Ann. § 71-5-516 Disclosure of child support obligations on claim for benefits; deduction and withholding from benefit

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(1) An individual filing a new claim for benefits shall, at the time of filing such claim, disclose whether or not the individual owes child support obligations as defined under subsection (7). If any such individual discloses that he owes child support obligations, and is determ…

Miss. Code Ann. § 71-5-517 Initial determination [Repealed effective July 1, 2027]

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Upon the taking of a claim by the department, an initial determination thereon shall be made promptly and shall include a determination with respect to whether or not benefits are payable, the week with respect to which benefits shall commence, the weekly benefit amount payable a…

Miss. Code Ann. § 71-5-519 Appeals [Repealed effective July 1, 2027]

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Unless such appeal is withdrawn, an appeal tribunal appointed by the executive director, after affording the parties reasonable opportunity for fair hearing, shall affirm, modify or reverse the findings of fact and initial determination or amended initial determination. The parti…

Miss. Code Ann. § 71-5-521 Appeal tribunals

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To hear and decide appealed claims, the board of review shall appoint one or more impartial appeal tribunals consisting in each case of either a referee, who shall be selected in accordance with Section 71-5-121, or a body consisting of three (3) members, one (1) of whom shall be…

Miss. Code Ann. § 71-5-523 Board of review [Repealed effective July 1, 2027]

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The Board of Review may on its own motion affirm, modify, or set aside any decision of an appeal tribunal on the basis of the evidence previously submitted in such case, or direct the taking of additional evidence, or may permit any of the parties to such decision to initiate fur…

Miss. Code Ann. § 71-5-525 Procedure [Repealed effective July 1, 2027]

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The manner in which appealed claims shall be presented and the conduct of hearings and appeals shall be in accordance with regulations prescribed by the Board of Review for determining the rights of the parties, whether or not such regulations conform to common law or statutory r…

Miss. Code Ann. § 71-5-527 Witness fees

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Witnesses subpoenaed pursuant to Sections 71-5-515 through 71-5-533 shall be allowed fees at a rate fixed by the commission. Such fees shall be deemed a part of the expense of administering this chapter.

Miss. Code Ann. § 71-5-529 Appeal to courts [Repealed effective July 1, 2027]

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Any decision of the Board of Review, in the absence of an appeal therefrom as herein provided, shall become final ten (10) days after the date of notification; and judicial review thereof shall be permitted only after any party claiming to be aggrieved thereby has exhausted his a…

Miss. Code Ann. § 71-5-531 Court review [Repealed effective July 1, 2027]

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Within ten (10) days after the decision of the Board of Review has become final, any party aggrieved thereby may secure judicial review thereof by commencing an action, in the circuit court of the county in which the plaintiff resides, against the department for the review of suc…

Miss. Code Ann. § 71-5-533 Appeal by commission

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The commission shall be authorized to appeal from decisions of the board of review involving questions of interpretation of this chapter. Such appeals shall be served upon the other parties to the decision of the board of review and shall be heard by the courts in the manner as p…

Miss. Code Ann. § 71-5-535 Waiver of rights void

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Any agreement by an individual to waive, release, or commute his right to benefits or any other rights under this chapter shall be void. Any agreement by any individual in the employ of any person or concern to pay all or any portion of an employer’s contributions, required under…