MS HB524

Establishes a state minimum wage of $8.00 per hour beginning July 1, 2010, applicable to employers with five or more employees not covered by federal Fair Labor Standards Act.

Creates exemptions for small employers (fewer than 5 employees), agricultural workers, students, government employees, independent contractors, and certain forestry workers.

Authorizes the Mississippi Department of Employment Security to enforce the law, conduct workplace inspections, and establish administrative regulations, with violations subject to fines up to $100.

Requires employers to maintain employee records for three years, post wage summaries, and allows employees to pursue civil lawsuits for unpaid wages plus attorney's fees; prohibits employer retaliation against employees who file complaints.

Mandates overtime pay at 1.5 times regular rate for non-agricultural employees working over 40 hours per week and permits gratuity credits up to 50% of minimum wage for tipped employees.