MS SB2114

Establishes Mississippi's first state minimum wage at $8.50/hour starting July 1, 2022, increasing to $9.50 (2023), $10.50 (2024), and $12.00/hour by July 1, 2025

Exempts employers with fewer than 5 employees, those already subject to the federal Fair Labor Standards Act, government employees (except public schools), agricultural workers meeting certain criteria, and forestry operations with 8 or fewer employees

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

Imposes criminal penalties for wage violations including fines from $400 to $10,000 and imprisonment up to one year depending on the amount of unpaid wages owed

Authorizes municipal and county governments to mandate wages higher than the state minimum wage, reversing previous law that prohibited local wage requirements