Senate Bill 2439 - Mississippi Minimum Wage Act

• Establishes a state minimum wage of $12.00 per hour beginning January 1, 2024, increasing to $15.00 per hour beginning January 1, 2026, with future increases tied to federal minimum wage plus 0.5%.

• Applies to employers with 5 or more employees; excludes agricultural workers (with limited exceptions), government employees, students, independent contractors, and certain other categories.

• Provides reduced minimum wage of 85% for learners, beginners, and employees under age 18 for their first 200 hours of employment; allows tipped employees to earn 50% of minimum wage if tips make up the difference.

• Establishes criminal penalties ranging from fines of $100-$400 for violations like failure to post notices, up to felony charges with fines of $4,000-$10,000 and potential imprisonment for wage theft exceeding $2,000.

• Grants Mississippi Department of Employment Security authority to enforce the law, conduct workplace inspections, and requires employers to maintain wage records for 3 years; allows employees and the director to bring civil actions for unpaid wages with attorney's fees.

• Amends state law to allow counties and municipalities to set minimum wages higher than the state rate but prohibits setting rates lower than the state minimum wage.