Consent and compliance

New hiring laws in Mississippi for 2027: faster expunction, new CPA and apprenticeship rules, employer tax credits and the federal dates to check

On this page
  1. Which Mississippi hiring laws changed in 2026, and what changes in 2027?
  2. What changed for criminal records in Mississippi?
  3. What changed for licensed and apprenticeship hires?
  4. Which employer tax credits and benefit programs changed?
  5. Which federal changes apply to Mississippi employers in 2026 and 2027?
  6. What did not change in Mississippi?
  7. What should Mississippi employers do before January 1, 2027?
  8. What does this mean for staffing agencies in Mississippi?
  9. Questions people ask

As of November 2026, Mississippi changed little about hiring in 2026: its session passed no pay range, salary history, ban-the-box, AI hiring or minimum wage law, and the E-Verify requirement for every employer is unchanged. What did change is narrower. Since July 1, 2026, a person can petition to expunge one eligible felony three years after finishing the sentence instead of five, CPA candidates have a new bachelor's-plus-two-years license path, and a state Office of Apprenticeship now registers apprenticeship programs. Employer tax credits for small-business ICHRAs, child care stipends and skills training also changed, and the income tax rate falls to 3.75% for 2027.

Each Mississippi item below links to the bill as sent to the Governor on the Legislature's bill status site, which carries its effective date. The standing checklist (MDES registration, Form 89-350, workers' compensation at five employees, new-hire reporting in 15 days) is in our Mississippi hiring hub; this page is the dated list of what is new, plus the federal changes that reach every Mississippi employer through E-Verify and Form I-9.

Not legal advice. Checked as of November 2026 against the 2026 Regular Session's report of all measures and the bills as sent to the Governor on billstatus.ls.state.ms.us, the Mississippi Department of Revenue, USCIS, E-Verify, the Federal Register and the EEOC. A specific hire can turn on facts this page cannot see; confirm with a Mississippi employment lawyer.

Which Mississippi hiring laws changed in 2026, and what changes in 2027?

Mississippi acts and the federal rules that apply to Mississippi employers, sorted by date.

Law or ruleEffective dateWhat changes for hiringSource
Tax year 2026 income tax rateJanuary 1, 2026Taxable income above $10,000 taxed at 4%, down from 4.4%MS Department of Revenue
HB 343 (ICHRA credit)January 1, 2026Employers under 50 employees that switch to an ICHRA may claim $400 per covered employee in year one, $200 in year twoHB 343
SB 3228 (skills training credit)January 1, 2026Statewide cap on the employee skills training credit raised to $2.5 million; credit extended through 2030SB 3228
HB 1546 (expunction)July 1, 2026One eligible felony can be expunged three years after the sentence ends, not fiveHB 1546
HB 1137 (CPAs)July 1, 2026New license path: bachelor's degree with an accounting concentration plus two years of experienceHB 1137
HB 1696 (Office of Apprenticeship)July 1, 2026State office registers apprenticeship programs; registration is optional for sponsorsHB 1696
HB 479 (temporary practice permits)July 1, 2026Psychology and marriage and family therapy temporary licenses are suspended if background or education checks come back insufficientHB 479
SB 2543 (dental compact)July 1, 2026Mississippi joins the Interstate Dental and Dental Hygiene Licensure CompactSB 2543
SB 2867 (child care credit)July 1, 2026Employer child care stipend credit capped at $3,000 per child a year, $1 million statewideSB 2867
SB 2202 (incentive conditions)July 1, 2026Incentive recipients may not share employee contact details with a union without written consent, among other conditionsSB 2202
HB 4073 (Work and Save)March 1 and July 1, 2026A voluntary state payroll-deduction Roth IRA program for employers without a retirement planHB 4073
USCIS, Form I-9 electronic systemsJuly 31, 2026Electronic I-9 systems had to update to the version expiring 05/31/2027USCIS Form I-9
E-Verify Status Change ReportAugust 11, 2026Report now lists invalidated A12, C08, C09 and C19 work permits, not just C11E-Verify
DHS final rule, 91 FR 65306October 14, 2026Confirms the end of automatic extensions for certain work permits during renewalFederal Register
OFCCP, 91 FR 54444October 26, 2026The Executive Order 11246 regulations for federal contractors are rescindedFederal Register
EEOC rescission of 2012 arrest and conviction records guidanceOctober 28, 2026The guidance no longer applies; Title VII still doesEEOC release
Tax year 2027 income tax rateJanuary 1, 2027Taxable income above $10,000 taxed at 3.75%MS Department of Revenue
E-Verify record disposalJanuary 8, 2027 (download deadline)Cases last updated on or before December 31, 2016 are disposed of on January 11, 2027E-Verify
USCIS, Form I-9 08/01/23 editionMay 31, 2027The remaining 08/01/23 printing expires; the 01/20/25 edition is currentUSCIS Form I-9

What changed for criminal records in Mississippi?

House Bill 1546 amends Miss. Code 99-19-71 so that a person convicted of a felony who has paid all fines and court costs may petition to expunge one conviction "three (3) years after the successful completion of all terms and conditions of the sentence," down from five. The list of felonies that can never be expunged, which includes crimes of violence, first-degree arson, drug trafficking and a third or later DUI, now also includes promoting or procuring prostitution, and victims of human trafficking may ask a court to expunge misdemeanor and nonviolent convictions that were a direct result of their victimization. More candidates will reach expunction sooner, and an expunged conviction is removed "from all public records." Mississippi still lets an employer ask whether an expunction order has been entered, as our Mississippi background check guide explains.

The federal layer changed too. The EEOC rescinded its 2012 arrest and conviction records guidance on October 28, 2026 (EEOC release). Title VII still applies, and because Mississippi has no ban-the-box or assessment law of its own, a job-related review using the Green factors from the 1975 Eighth Circuit case (the nature and gravity of the offense, the time since it and the nature of the job) is still the sound way to decide and document. The FCRA's adverse action steps are untouched.

What changed for licensed and apprenticeship hires?

  • CPAs. House Bill 1137 lets a candidate sit for the exam with a postgraduate degree, a bachelor's degree totaling 150 or more semester hours, or a bachelor's degree with an accounting concentration. The first two paths need one year of experience and the third needs two, which may come from government, industry, academia or public practice, and all sections of the Uniform CPA Examination must be passed. Out-of-state CPAs seeking practice privileges must meet the same education and experience rules.
  • Apprenticeships. House Bill 1696 creates the Mississippi Office of Apprenticeship under the State Workforce Investment Board, which accepts and records apprenticeship agreements and programs as meeting the labor standards for quality apprenticeships that federal law authorizes. The act says programs and sponsors are not required to register with the office.
  • Psychology and family therapy. House Bill 479 revises temporary practice permits under the Universal Recognition of Occupational Licenses Act: the board must suspend and revoke an applicant's temporary license if the required criminal background check or education, training and examination inquiries come back insufficient. Do not schedule a start date as if a temporary permit were final.
  • Dentists and hygienists. Senate Bill 2543 enacts the Interstate Dental and Dental Hygiene Licensure Compact. Check with the Mississippi board whether compact privileges are being issued before relying on one for an out-of-state candidate; professional license checks are covered in professional license verification for recruiters.

Which employer tax credits and benefit programs changed?

  • ICHRA credit. House Bill 343, effective January 1, 2026, gives an employer with fewer than 50 employees that offers an individual coverage health reimbursement arrangement instead of a traditional plan a credit of up to $400 per covered employee in the first year, if its contribution at least matches the prior year's benefit, and up to $200 in the second year, with reports to the Department of Revenue every three years.
  • Child care stipends. Senate Bill 2867 revises the credit for employers that provide dependent child care or child care stipends, capping it at $3,000 per year for each child of a participating employee and $1 million statewide.
  • Skills training. Senate Bill 3228 keeps the employee skills training credit at up to $2,500 per employee a year, raises the statewide cap to $2.5 million and extends it through December 31, 2030.
  • Work and Save. House Bill 4073 creates the Mississippi Work and Save Program, run by the State Treasurer, which lets employers that do not offer a retirement plan "voluntarily offer" employees a payroll-deduction Roth IRA with automatic enrollment and an opt-out. It is not a mandate; if you join, the enrollment notice becomes part of onboarding.
  • Incentive recipients. Senate Bill 2202 conditions economic development incentives agreed on or after July 1, 2026: the employer may not grant union recognition solely on signed authorization cards when an NLRB secret ballot election is available, may not voluntarily disclose an employee's personal contact information to a labor organization without the employee's prior written consent unless law requires it, and may not sign a neutrality agreement.

Which federal changes apply to Mississippi employers in 2026 and 2027?

Mississippi is one of the few states where every employer must use E-Verify, under the Mississippi Employment Protection Act described in E-Verify requirements in Mississippi, so the federal changes reach every hire:

  • Form I-9. USCIS lists the 01/20/25 edition as current and allows the 08/01/23 edition until its 05/31/2027 expiration date; electronic systems had to move to the 05/31/2027 version by July 31, 2026.
  • Work permits. The DHS final rule of October 14, 2026 finalizes the October 30, 2025 interim rule ending automatic extensions for EAD renewals in certain categories, so reverification dates arrive sooner; see the EAD automatic extension guide.
  • E-Verify reports and records. Since August 11, 2026 the Status Change Report flags cases tied to EADs DHS later invalidated in categories A12, C08, C09, C11 and C19. Employers have until January 8, 2027 to download the Historical Records Report for cases last updated on or before December 31, 2016; USCIS disposes of them on January 11, 2027.
  • Federal contractors. The Labor Department's final rule rescinded the Executive Order 11246 regulations effective October 26, 2026, after Executive Order 14173 revoked the order; what remains for contractors is in job posting requirements for federal contractors.

What did not change in Mississippi?

What should Mississippi employers do before January 1, 2027?

  1. Download the E-Verify Historical Records Report by January 8, 2027 if you have cases from 2016 or earlier, and record case numbers on the matching Forms I-9.
  2. Run the Status Change Report regularly and act on any case tied to an invalidated EAD.
  3. Check Form I-9 editions and EAD reverification dates for every employee with a work permit.
  4. Remove references to the 2012 EEOC guidance from criminal history procedures and document a job-related reason for each decision.
  5. Update payroll for the 3.75% rate that applies for tax year 2027.
  6. Plan credit claims: the child care and skills training credits have statewide caps, and the ICHRA credit is limited to employers with fewer than 50 employees.

What does this mean for staffing agencies in Mississippi?

Little in the 2026 session is aimed at agencies, but the E-Verify changes are: every third-party employer in Mississippi must register with MDES, use E-Verify and show clients proof of both, so the Status Change Report and the January 2027 records deadline belong on an agency's own compliance calendar. Agencies placing accountants can recruit bachelor's-degree candidates on the new two-year path, and agencies building apprenticeship pipelines can now record programs with the new state office. Licensing and the health care fingerprinting rule are in our Mississippi staffing agency guide, and other states' 2027 changes are in new hiring laws for 2027.

Questions people ask

What new employment laws took effect in Mississippi in 2026?

As of November 2026, Mississippi passed few hiring laws in its 2026 session. The ones that matter most took effect July 1, 2026: House Bill 1546 lets a person petition to expunge one eligible felony three years after completing the sentence instead of five, House Bill 1137 adds a CPA license path for candidates with a bachelor's degree and two years of experience, and House Bill 1696 creates a state Office of Apprenticeship. Several employer tax credits also changed. There is still no pay range, salary history, ban-the-box or AI hiring law. This is not legal advice.

Do all Mississippi employers have to use E-Verify in 2027?

Yes. Mississippi's E-Verify requirement under Miss. Code 71-11-3 already covers every employer, and the 2026 session did not change it. What changed are federal E-Verify details that every Mississippi employer now feels: since August 11, 2026 the Status Change Report flags cases tied to invalidated A12, C08, C09 and C19 work permits, and employers have until January 8, 2027 to download records of cases last updated on or before December 31, 2016.

How long does someone have to wait to expunge a felony in Mississippi?

Three years after successfully completing all terms and conditions of the sentence, for one eligible felony conviction, since House Bill 1546 took effect on July 1, 2026; it was five years before. Crimes of violence, first-degree arson, drug trafficking, a third or later DUI and the other listed felonies, now including promoting or procuring prostitution, cannot be expunged.

What is Mississippi's income tax rate for 2026 and 2027?

According to the Mississippi Department of Revenue, taxable income above $10,000 is taxed at 4% for tax year 2026 and 3.75% for tax year 2027, with the first $10,000 taxed at 0%. Payroll teams should confirm their withholding tables reflect the year's rate.