MS HB916

Amends Mississippi Code Section 71-5-355 to exclude noncharges caused by the COVID-19 pandemic from calculations of the general experience rate for unemployment insurance contributions.

Clarifies that charges to employer experience rates for the period March 8, 2020 through June 30, 2020 do not impact individual experience rate calculations for 2021 and the two subsequent tax years.

Clarifies that charges to employer experience rates for July 1, 2020 through December 31, 2020 do not impact individual experience rate calculations for 2022 and the two subsequent tax years.

Sets the general experience rate for calendar year 2021 at zero percent.

Effective January 1, 2023.