Mississippi Code
Miss. Code Ann. § 71-5-1 (2026)
Citation and purpose
✓ current as of July 2026
This chapter shall be known and may be cited as the "Mississippi Employment Security Law." The purpose of the law is to promote employment security by increasing opportunities for placement through the maintenance of a system of public employment offices and to provide through the accumulation of reserves for the payment of compensation to individuals with respect to their unemployment.
Codes, 1942, § 7368; Laws, 1936, ch. 176; Laws, 1948, ch. 412, § 1, eff. 7/1/1948, unless context expressly provides otherwise.
Notes of Decisions
Cited in 12
cases, 1982–2014 · leading case: Mississippi Emp. SEC. Com'n v. PDN, INC., 586 So. 2d 838 (Miss. 1991).
Mississippi Emp. SEC. Com'n v. PDN, INC., 586 So. 2d 838 (Miss. 1991). “The sole issue presented in the trial court, and on appeal to this Court, is whether PDN is an employer within the meaning of the Mississippi Employment Security Law, Miss. Code Ann. § 71-5-1 , et seq. (1972).”
Booth v. Emp. Sec. Com'n, 588 So. 2d 422 (Miss. 1991). “The statutory scheme, Miss. Code Ann. § 71-5-1 et seq., and two Mississippi cases discuss the requirement that the "claimant" must be afforded notice.”
Foster v. Mississippi Emp. SEC. Com'n, 632 So. 2d 926 (Miss. 1994). “On January 22, 1991, Foster filed a claim for unemployment compensation pursuant to the Employment Security Act, Miss. Code Ann. § 71-5-1 (1972) et seq. The claims examiner disqualified Foster for benefits under Miss.”
Sammy William Ray v. Mississippi Dep't of Pub. Saf., 172 So. 3d 199 (Miss. Ct. App. 2014). “Compare Miss. Code Ann. §71-5-1 (Rev. 2011), et. seq.”
Miss. Employ. SEC. v. City of Columbus, Etc., 424 So. 2d 553 (Miss. 1982). “Miss. Code Ann. § 71-5-1 (1972). The public policy of this state has been to require employers, with certain exceptions, to pay a certain amount of each employee's wages to the Employment Security Administration fund of the state treasury.”
Mclaurin v. Mississippi Emp. Sec. Com'n, 435 So. 2d 1170 (Miss. 1983). “Miss. Code Ann. § 71-5-1 (1972). The legislature of this state has found that the public good and the general welfare require the establishment and maintenance of an Employment Security Trust Fund.”
Johnson v. Miss. Emp. Sec. Com'n, 767 So. 2d 1088 (Miss. Ct. App. 2000). “Miss.Code Ann. §§ 71-5-1, et seq., and 71-5-513 (Supp.”
Mississippi Emp. Sec. Comm'n v. Sanderson Plumbing Prods., Inc., 604 So. 2d 215 (Miss. 1992). “Miss.Code Ann. § 71-5-1 [Rev.1989]. The public policy of this state has been to require employers, with certain exceptions, to pay a certain amount of each employee’s wages to the Employment Security Administration fund of the state treasury.”
Prentiss Mfg. Co. v. Mississippi Emp. Sec. Comm'n, 558 So. 2d 866 (Miss. 1990). “Miss. Code Ann. § 71-5-1 (1972). The public policy of this state has been to require employers, with certain exceptions, to pay a certain amount of each employee’s wages to the Employment Security Administration fund of the state treasury.”
Earthgrains Bakery Grp., Inc. v. Mississippi Dep't of Emp. Sec., 131 So. 3d 1163 (Miss. 2014). “Miss. Code Ann. § 71-5-1 (Rev.2011). Employers are required to set aside “unemployment reserves to be used for the benefit of persons unemployed through no fault of their own.”
Earthgrains Bakery Grp., Inc. v. Mississippi Dep't of Emp. Sec. (Miss. 2012). “Miss. Code Ann. § 71-5-1 (Rev. 2011). Employers are required to set aside “unemployment reserves to be used for the benefit of persons unemployed through no fault of their own.”
Harishankar Lal Sanghi v. Mississippi Emp. Sec. Comm'n (Miss. 1995). “Miss. Code Ann. § 71-5-1 , et seq. (1972).”
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