MS SB2099

Establishes a state minimum wage starting at $8.00/hour on July 1, 2022, increasing to $8.75 in 2023, $9.00 in 2024, and $10.50 in 2025

Excludes employers with fewer than 5 employees and those already subject to the federal Fair Labor Standards Act; also exempts executive/administrative/professional employees, students working for their schools, government employees (except public schools), agricultural workers meeting certain thresholds, and forestry workers at small operations

Allows employers to pay learners, beginners, and workers under 18 only 85% of minimum wage for their first 200 hours of employment

Permits tipped employees to receive up to 50% of their minimum wage through gratuities, provided they actually receive that amount in tips

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

Imposes criminal penalties for wage violations ranging from $400-$10,000 fines depending on unpaid wage amounts, with potential imprisonment up to one year for violations exceeding $1,000