§ 71-5-373. Defaulting employer
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 until he complies with all the provisions […]
§ 71-5-351. Payment of contributions; participation in the Mississippi Level Payment Plan (MLPP)
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 month next succeeding each calendar quarter […]
§ 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
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 unemployment insurance contributions at the rate of one percent (1%) of taxable wages, for […]
§ 71-5-355. Modified rates
As used in this section, the following words and phrases shall have the following meanings, unless the context clearly requires otherwise: “Tax year” means any period beginning on January 1 and ending on December 31 of a year. “Computation date” means June 30 of any calendar year immediately preceding the tax year during which the […]
§ 71-5-357. Regulations governing nonprofit organizations
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 Revenue Code of 1954 which is exempt from income tax under Section 501(a) of […]
§ 71-5-359. Regulations governing state boards, instrumentalities, and political subdivisions
The Department of Finance and Administration shall, in the manner provided in subsection (3) 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 extended benefits paid that are attributable to service in the employ […]
§ 71-5-361. Period, election, and termination
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. Except as otherwise provided in subsection (3) of this section: An employing unit (other than […]
§ 71-5-363. Interest on past due contributions
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 commission, provided that the commission may prescribe fair and reasonable general rules pursuant to which such interest […]
§ 71-5-365. Failure to make reports and pay contributions
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 under this chapter, or if any report which has been filed is […]
§ 71-5-367. Collection by warrant
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 fifteen (15) days […]