MS SB2425

Establishes a state minimum wage starting at $7.50/hour on July 1, 2021, increasing to $7.75 in 2022, $8.00 in 2023, and $10.00/hour by July 1, 2024

Exempts employers with fewer than 5 employees, those already covered by the federal Fair Labor Standards Act, agricultural workers meeting certain thresholds, government employees (except public schools), and various other categories including forestry operations with 8 or fewer employees

Allows tipped employees to receive up to 50% of minimum wage through gratuities, and permits learners, beginners, and workers under 18 to be paid 85% of minimum wage for their first 200 hours

Authorizes municipal and county governments to mandate wages higher than the state minimum wage, reversing the previous prohibition on local wage laws

Imposes criminal penalties for wage violations ranging from $400-$10,000 in fines and up to one year imprisonment depending on the amount of unpaid wages owed, and grants the Mississippi Department of Employment Security enforcement authority