MS SB2440

Establishes a state minimum wage of $12.00 per hour beginning January 1, 2026, increasing to $15.00 per hour beginning January 1, 2028, with automatic increases if federal minimum wage rises.

Exempts employers with fewer than five employees, agricultural employers with limited seasonal labor, independent contractors, and certain other categories including government employees (except public schools) and students.

Sets reduced minimum wage of 85% of state minimum for learners and workers under 18 for first 200 hours of employment; allows up to 50% gratuity credit for tipped employees.

Requires overtime compensation at 1.5 times regular pay for hours over 40 per week (except agricultural workers); establishes civil penalties including fines of $400-$10,000 and criminal penalties including jail time for wage violations.

Grants Mississippi Department of Employment Security enforcement authority and allows employees to sue for unpaid wages plus attorney fees; prohibits local governments from mandating wages below the state minimum.