MS HB1372

Establishes Mississippi's first state minimum wage at $8.00 per hour beginning July 1, 2013, applicable to employers with five or more employees not already covered by federal Fair Labor Standards Act.

Exempts certain categories of workers including agricultural employees (with exceptions for larger operations using more than 500 man-days of labor), independent contractors, students, executives, administrative/professional employees, and forestry workers at small operations.

Authorizes Mississippi Department of Employment Security to enforce the law through workplace inspections, record-keeping requirements (maintained for 3 years), and rulemaking; allows employers to credit up to 50% of gratuities toward minimum wage for tipped employees.

Requires employers to pay overtime compensation at 1.5 times regular rate for hours exceeding 40 per workweek (excluding agricultural employees) and prohibits retaliation against employees who report wage violations.

Provides civil liability for wage violations with employees entitled to recover unpaid wages plus attorney's fees and court costs, and criminal penalties up to $100 per violation for willful non-compliance.