MS HB155

Establishes a minimum wage of $8.00 per hour beginning July 1, 2011, for employers with five or more employees in regular employment relationship (excludes federal Fair Labor Standards Act-covered employers)

Applies to most occupations but exempts executives, administrators, professionals, outside commission salespeople, students, government employees (except public schools), nonprofit workers, independent contractors, and certain agricultural and forestry workers

Requires overtime compensation at 1.5 times regular pay for non-agricultural employees working over 40 hours per week; allows gratuity credits up to 50% of minimum wage for tipped employees if base wages meet 50% of minimum

Empowers Mississippi Department of Employment Security to enforce the law through workplace inspections, record audits, and regulations; prohibits employer retaliation against employees who report wage violations

Provides civil remedies allowing employees to sue for unpaid wages plus attorney's fees and costs; authorizes the director to pursue legal action for wage recovery; establishes criminal penalties of up to $100 per violation for willful non-compliance