All states · Updated for 2026
How to pay a nanny in Mississippi
Everything a Mississippi family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.
The short version
- Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
- Mississippi unemployment tax: register with Mississippi Department of Employment Security (MDES) after $1,000 in wages to domestic workers in a calendar quarter; new employers pay 1.00% on the first $14,000.00 of wages; file UI-2/UI-3 Employer's Quarterly Wage Report and Contribution Report (filed via ACCESS MS Tax) quarterly.
- Mississippi income tax: withholding is voluntary for household employers (form 89-350).
- New hire report: within 15 days of their start date.
- Minimum wage: $7.25/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
- Paid sick leave: not mandated by the state.
- Workers' compensation: Mississippi requires coverage only for employers with five or more employees, and domestic servants are exempt (Miss. Code § 71-3-5) — not verified against MWCC text in this pass; confirm with the Mississippi Workers' Compensation Commission.
Step by step
- Get an EIN from the IRS (free, online, 10 minutes).
- Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and 89-350.
- File the Mississippi new-hire report within 15 days at the state site.
- Register with Mississippi Department of Employment Security (MDES) once you cross $1,000 in wages to domestic workers in a calendar quarter (registration).
- Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65%, give a pay stub.
- Each quarter: file UI-2/UI-3 Employer's Quarterly Wage Report and Contribution Report (filed via ACCESS MS Tax). Due Apr 30, Jul 31, Oct 31 and Jan 31. New employers pay 1.00% the first year, 1.10% the second and 1.20% the third and later years until experience-rated; MDES adds a separate Workforce Investment and Training contribution (rate not published on the MDES rates page — use your rate notice). Wage base $14,000 taken from EY's 2026 wage-base list, not an MDES page.
- January: W-2 to your nanny, W-2/W-3 to the SSA, 89-140 Annual Information Return (with W-2s) to the state. April: Schedule H with your 1040.
Run your numbers
Use the free Mississippi nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.
Frequently asked
Do I have to pay nanny taxes in Mississippi?
Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. Mississippi unemployment tax applies after $1,000 in wages to domestic workers in a calendar quarter.
Do I withhold Mississippi income tax from my nanny?
Mississippi does not require household employers to withhold state income tax; you can withhold voluntarily using 89-350 if your nanny asks.
What forms do I file in Mississippi?
UI-2/UI-3 Employer's Quarterly Wage Report and Contribution Report (filed via ACCESS MS Tax) quarterly with Mississippi Department of Employment Security (MDES), 89-140 Annual Information Return (with W-2s) annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.
Does my nanny get overtime in Mississippi?
Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in Mississippi. Mississippi has no state minimum wage or overtime law; federal FLSA rules apply (live-in domestic workers exempt from overtime, not minimum wage).
What is the minimum wage for a nanny in Mississippi?
$7.25 per hour in 2026.
Pay your Mississippi nanny legally for $14.99/month
Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with UI-2/UI-3 Employer's Quarterly Wage Report and Contribution Report (filed via ACCESS MS Tax) pre-filled. 14-day free trial, no card needed.
Start free trialSources: Mississippi DOR – Computer Payroll Accounting for Periods in 2026 (flowchart, revised 8/13/25); Mississippi DOR Pub. 89-700 Withholding Income Tax Tables and Employer Instructions (revised 1/13/2026) – exempt payments, filing calendar, Form 89-140; Mississippi Form 89-350 Employee's Withholding Exemption Certificate (exemption amounts); MDES – Unemployment Tax Liability Requirements (domestic: $1,000 in a calendar quarter); MDES – Unemployment Tax Rates (new employer 1.00% / 1.10% / 1.20%); MDES – Quarterly Report and Tax Due Dates; EY – 2026 state unemployment insurance taxable wage bases (Mississippi $14,000); Mississippi State Directory of New Hires – employer brochure (15-day deadline). Rules for 2026 are provisional. General information, not tax or legal advice.