In 2021, Mississippi’s state minimum wage rate is $7.25 per hour.
Because Mississippi doesn’t have its own tip and wage laws, Mississippi employers must follow the federal tip credit rules. This means that Mississippi employers can pay as little as $2.13 an hour, as long as the employee earns enough in tips to add up to the federal minimum wage of $7.25 an hour. However, if you don’t earn at least $5.12 an hour in tips, your employer must pay you the difference.
In calculating the overtime rate for the tipped employee, the restaurateur must multiply the minimum wage ($7.25 per hour) by 1½ (1.5), subtract the tip credit ($5.12 per hour), multiply that figure by the number of overtime hours worked, and then add that sum to their 40-hour total.
Mississippi does not have any laws mandating that employers give their employees breaks of any kind.
Philadelphia County is the only county in the state that prohibits the practice.