MS SB2284

Establishes Mississippi state minimum wage of $12.00 per hour beginning January 1, 2024, increasing to $15.00 per hour beginning January 1, 2026, with automatic adjustments if federal minimum wage increases.

Exempts employers with fewer than 5 employees, federal Fair Labor Standards Act-covered employers, agricultural workers, students, government employees, independent contractors, and certain other categories from minimum wage requirements.

Allows learners, beginners, and employees under 18 years old to earn 85% of minimum wage for their first 200 hours of employment, then full minimum wage thereafter.

Creates criminal penalties for wage violations ranging from $100-$400 fines for recordkeeping/posting violations to felony charges with fines of $400-$10,000 and up to one year imprisonment for unpaid wage violations exceeding $500.

Permits tipped employees to count up to 50% of tips toward minimum wage if actual gratuities received meet that threshold, and allows municipal and county governments to set minimum wages higher than the state rate.