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Reference · State of Mississippi

Mississippi trade labor costs

What a plumbing, HVAC or electrical tech earns in Mississippi, what the state adds to payroll, whether labor is taxed, what a license costs, how lien rights work and when the heating and cooling seasons peak — each figure from the agency that sets it, with the date we read it.

  • Wages BLS OEWS May 2025
  • Payroll and licenses state agencies
  • Checked and
Plumbing median
$26.67/h−13.0% vs the U.S.46th of 51
HVAC median
$23.41/h−20.2% vs the U.S.49th of 51
Electrical median
$29.26/h−3.7% vs the U.S.40th of 51
New-employer SUTA
1.00%on the first $14,000
Payroll programs
Noneno paid-leave or disability program found
Sales tax on labor
Taxedrepair and installation on buildings

Pay in Mississippi

Hourly pay across all industries, May 2025. Half of the workers in each trade earn less than the median and half earn more; one in ten earns less than the 10th percentile. Union and non-union, no self-employed.

Hourly pay, 10th to 90th percentileDrawn to scale: one dollar axis for all three trades

  • PlumbingU.S. median $30.67

    plumbers: 10th percentile $17.23, 25th $19.72, median $26.67, 75th $30.31, 90th $36.29 an hour; U.S. median $30.67.

  • HVACU.S. median $29.33

    HVAC techs: 10th percentile $17.39, 25th $19.05, median $23.41, 75th $29.51, 90th $36.65 an hour; U.S. median $29.33.

  • ElectricalU.S. median $30.38

    electricians: 10th percentile $18.36, 25th $22.77, median $29.26, 75th $30.64, 90th $36.80 an hour; U.S. median $30.38.

  • 25th–75th percentile
  • State median
  • U.S. median
Hourly pay by percentile for plumbers, HVAC techs and electricians in Mississippi, BLS OEWS May 2025
PercentilePlumbingHVACElectrical
10th$17.23$17.39$18.36
25th$19.72$19.05$22.77
Median$26.67$23.41$29.26
75th$30.31$29.51$30.64
90th$36.29$36.65$36.80
Mean$27.25$25.49$27.88
U.S. median$30.67$29.33$30.38
vs U.S.−13.0%−20.2%−3.7%
Rank46th49th40th
Jobs3,3602,7006,610

Dollars an hour. BLS occupations: Plumbers, pipefitters and steamfitters (SOC 47-2152); Heating, air conditioning and refrigeration mechanics and installers (SOC 49-9021); Electricians (SOC 47-2111). “vs U.S.” compares the medians; rank 1 is the highest median of the 50 states and DC. Released May 15, 2026; the next survey is due each spring.

Payroll costs the state adds

What Mississippi charges an employer on top of wages: unemployment tax, and any paid-leave or disability program funded through payroll, and who must carry workers’ comp. Federal Social Security, Medicare and unemployment tax apply in every state and are already in the calculator. Workers’ comp premiums depend on the class code and the insurer, so the card gives the rules, not a rate.

State unemployment tax (SUTA)

Mississippi Department of Employment Security (MDES)

Wage base
$14,000 per employee a year
New-employer rate
1.00%
Construction
No separate rate published

Mississippi Department of Employment Security: new employers pay “1.0% the first year of liability, 1.1% the second year of liability and 1.2% the third”. DOL July 2026 shows 1.00%.

Charged with it

Per tech, a year 1.00% × $14,000 = $140At the new-employer rate, for a plumber paid the state median ($26.67 × 2,080 h = $55,474). The calculator uses the rate alone.

State pages read

Workers’ compensation

Mississippi Workers' Compensation Commission

Who must carry it
5 employees or moreAny employer with five or more employees must carry workers’ compensation insurance (Miss. Code Ann. § 71-3-5). Exceptions apply to some independent or subcontract work, farm and domestic employment, and jobs covered by federal law. mwcc.ms.gov
Where to buy it
Check with the stateMississippi publishes its official code only through LexisNexis, which could not be read normally, and no other official page we found states this rule.
Owners
Check with the stateMississippi publishes its official code only through LexisNexis, which could not be read normally, and no other official page we found states this rule.
Construction
Check with the stateMississippi publishes its official code only through LexisNexis, which could not be read normally, and no other official page we found states this rule.

Statute and agency pages read

Paid leave and disability insurance

We found no state paid family and medical leave or temporary disability insurance program funded through payroll in Mississippi on October 28, 2026. State paid sick leave rules, where they exist, are not covered here.

New-employer rates usually last one to three years — longer in some states (four years in Indiana, four to five in D.C.); then the state assigns your own rate, and your rate notice wins over any figure here. The calculator below uses the new-employer rate where one is clear. Where a state’s own pages could not be read, the card says so and gives the U.S. Labor Department’s figure.

What a shop in Mississippi needs to charge

The calculator’s example shop — three techs, $120,000 of overhead, a truck each, 10% net profit — with Mississippi’s median wage for each trade and its unemployment tax filled in. Your own numbers will differ; change them in the calculator below.

Example shopBreak-evenRate, 10% profit
Plumbingwage $26.67$104.01$115.57→ $120
HVACwage $23.41$97.01$107.79→ $110
Electricalwage $29.26$109.57$121.74→ $125

Per billable hour; → is the rate rounded up, as the calculator rounds it. Everything except the wage and the unemployment tax is the national example (BLS, IRS and DOL figures listed on the labor rate calculator).

Change the numbers for your shop

The labor rate calculator, opened on Mississippi: pick your trade, put in your own crew, pay and overhead, and the rate and break-even redraw as you type.

Your labor rate

Who does the billable work?

Example shop in Mississippi: 3 techs at the state’s median plumber wage, $120,000 overhead. Change any number or pick another state.

Charge at least Example shop · Mississippi

Charge at least $115.57 per billable hour; break-even $104.01.

Round up to $120 (+$4.43)

See it drawn to scale
Rate build-upDrawn to scale: every dollar the same height
Rate build-up for the example, drawn to scaleColumn from $0 to $115.57 per billable hour, drawn to scale: wage $45.59, taxes & benefits $11.81, overhead $32.87, truck $13.74, profit 10% $11.56. Break-even line at $104.01. Rounded up to $120.12345$0Labor$57.40Break-even$104.01Your rate$115.57Round up to$120
  1. Wage$55,473.60 ÷ 1,216.8 h$45.59
  2. Taxes & benefits25.9% of pay$11.81
  3. Overhead$120,000 ÷ 3,650.4 h$32.87
  4. Truck$16,719.14 ÷ 1,216.8 h$13.74
  5. Profit 10%of the price$11.56
Break-even
$104.01
Profit per hour
$11.56
Revenue a year
$421,864

$104.01 ÷ (1 − 10%) = $115.57rounded up to $120

Already showing the example.

Price your tasks at $120 an hourOpens the price book builder with this rate.

Billable hours
1,216.8per tech a year
Loaded wage
$33.58per paid hour
Labor
$57.40per billable hour
Overhead
$32.87per billable hour
Truck
$13.74per billable hour
Labor burden
25.9%over gross pay

What moves your rate

  • Every billable hour sold under $104.01 loses money.
  • At 70% billable instead of 65%, break-even drops to $96.58, $7.43 an hour less.
  • Cut $10,000 of overhead a year and break-even drops $2.74 an hour, to $101.27.
Show the math
  1. Worked hours2,080 h − 26 days × 8 h = 1,872 h
  2. Billable hours per tech1,872 h × 65% = 1,216.8 h
  3. Gross pay per tech$26.67 × 2,080 h = $55,473.60
  4. Employer taxes and comp$3,439.36 SS + $804.37 Medicare + $42.00 FUTA + $140.00 SUTA + $1,481.15 comp = $5,906.88
  5. Benefits$55,473.60 × 15.25% = $8,459.72
  6. Labor per billable hour$69,840.20 ÷ 1,216.8 h = $57.40
  7. Overhead per billable hour$120,000 ÷ (3 × 1,216.8 h) = $32.87
  8. Truck per billable hour$16,719.14 ÷ 1,216.8 h = $13.74
  9. Break-even$57.40 + $32.87 + $13.74 = $104.01
  10. Rate at 10% profit$104.01 ÷ (1 − 10%) = $115.57

Change the numbers

State and trade
Trade

Fills the wage and state unemployment tax (SUTA). Workers’ comp and everything else stay as they are.

Filled for Mississippi3 figures
Wage Plumbing
$26.67/hr
Mississippi median for plumbers · BLS OEWS May 2025
SUTA rate New employer
1.00%
New-employer rate; no separate construction rate found · DOL Significant Provisions, July 2026
SUTA wage base Per tech
$14,000
Mississippi · DOL Significant Provisions, July 2026

Your own rate notice wins. These are new-employer rates: after one to three years the state sets your own, and construction employers often pay a different rate.

Mississippi: pay, payroll taxes and licensesSee all 50 states and DC
Mississippi: the fine print

Mississippi Department of Employment Security: new employers pay “1.0% the first year of liability, 1.1% the second year of liability and 1.2% the third”. DOL July 2026 shows 1.00%.

Crew and pay

People who bill hours. Office staff go in overhead.

Average base pay. Filled: Mississippi median for plumbers, BLS OEWS May 2025.

Hours and time off2,080 h · 26 days off

40 hours × 52 weeks = 2,080.

Holidays, vacation and sick days, 8 h each. Example: 8 + 11 + 7 (BLS).

Optional. Paid at 1.5 × the wage. Leave 0 if none.

Billable time

Share of worked hours that ends up on invoices. Published figures run from 30% to 65%.

Billable hours1,216.8 hper tech · 3,650.4 h for the shop
Payroll taxes and benefits+25.9% of pay

Filled: Mississippi new-employer rate, DOL Significant Provisions, July 2026. Your notice wins.

Pay per tech the rate applies to. Filled: Mississippi, DOL Significant Provisions, July 2026.

Use the rate on your policy. Example: BLS construction average.

Health, retirement and other benefits. Example: BLS construction average.

Loaded wage$33.58per paid hour · burden 25.9%

Included automatically (IRS, tax year 2026): Social Security 6.2% of pay up to $184,500, Medicare 1.45%, federal unemployment (FUTA) 0.6% of the first $7,000.

Shop costs

An example figure. Everything except field pay and trucks — split it in the worksheet below.

Payments, fuel, insurance and upkeep. Enter 0 if trucks are already in overhead.

Profit

Profit as a share of the price, not a markup on cost.

Your rate: $115.57 per billable hour · break-even $104.01. Back to the result

Sales tax on your work

What Mississippi’s tax agency says about repair and installation labor on buildings and the parts and fixtures that go into them. This is what the agency’s pages say, not tax advice.

Labor
TaxedPlumbing, electrical and heating and air conditioning work are taxable services: 7% sales tax on the gross charge for homes and for jobs of $10,000 or less.Nonresidential contracts over $10,000, apartments and condos included, pay a 3.5% contractor’s tax on the contract price instead.
Materials
Depends on the job or contractFor plumbing, HVAC and electrical work, component materials are bought tax-free (on large nonresidential jobs, under the prime contractor’s Material Purchase Certificate). The 7% or the 3.5% then applies to the whole charge or contract price.
Also
Every contractor and subcontractor improving real property must register.

Read October 24, 2026 on the agency pages listed under Sources. All 50 states and DC side by side.

Licenses and state fees

The license a shop needs from the state to contract for each trade, the board that issues it and the fees on its own schedule. Cities and counties can add their own licenses, registrations and permit fees; exam vendors and fingerprinting may charge more.

Plumbing, HVAC and Electrical

State license

Mississippi State Board of Contractors

  • Plumbing Commercial license with Plumbing specialty (or Mechanical major) classification; Residential Plumbing classification for residential workMSBOC: contractors and subcontractors on commercial jobs over $50,000 need a commercial license; subcontractors doing residential plumbing work on residential construction or improvement projects must be licensed by MSBOC.
  • HVAC Commercial license with Mechanical major or Heat, Ventilation, A/C - HVAC specialty classification; Residential HVAC classification for residential workMSBOC: contractors and subcontractors on commercial jobs over $50,000 need a commercial license; subcontractors doing residential HVAC or mechanical work on residential projects must be licensed by MSBOC.
  • Electrical Commercial license with Electrical major classification; Residential Electrical classification for residential workMSBOC: contractors and subcontractors on commercial jobs over $50,000 need a commercial license; subcontractors doing residential electrical work on residential projects must be licensed by MSBOC.
FeeAmount
Commercial license application fee(includes one trade classification)one-time (license valid 1 year)$400
Residential license application fee(includes one trade classification)one-time (license valid 1 year)$50
Commercial license renewalper year$400
Residential license renewalper year$100

Add $100 per additional classification. Exams (trade + Mississippi Law and Business Management) are scheduled with PSI; the Board’s pages do not list the exam fees. Late commercial renewal $450 total. The Board’s posted fee schedule is dated effective January 1, 2016.

Electrical A master electrical contractor may take the NASCLA accredited electrical exam instead of the Mississippi master electrical exam.

Keeping the license

Renewal
PlumbingMSBOC commercial and residential licenses are valid for one year and renew annually; a license can still be renewed up to 180 days after expiration. msboc.usHVACMSBOC commercial and residential licenses (including HVAC and mechanical classifications) are valid for one year and renew annually, with renewal allowed up to 180 days after expiration. msboc.usElectricalMSBOC commercial and residential licenses (including the Electrical classification) are valid for one year and renew annually, with renewal allowed up to 180 days after expiration. msboc.us
Continuing ed.
PlumbingEach qualifying party for an MSBOC residential license (issued on or after July 1, 2015) must complete 2 credit hours of board-approved continuing education to keep the license; the board lists no requirement for commercial licenses. msboc.usHVAC and ElectricalEach qualifying party for an MSBOC residential license must complete 2 credit hours of board-approved continuing education to keep the license; no requirement is listed for commercial licenses. msboc.us
Reciprocity
PlumbingMSBOC reciprocity waives only the trade exam; for plumbing it waives the exam for holders from the Alabama Plumbers & Gas Fitters board (commercial plumbing), Ohio, the South Carolina Residential Builders Commission (residential plumbing) and Tennessee. The Mississippi Business and Law exam is still required, and Mississippi also recognizes other states’ licenses under its Universal Recognition law (Miss. Code §73-50-2). msboc.usHVACMSBOC waives the HVAC trade exam for holders from Alabama (General Contractors Board and Heating and Air board), Ohio, the South Carolina Residential Builders Commission (residential HVAC) and Tennessee, and still accepts Louisiana exam scores although the formal Louisiana agreement has ended; the Mechanical exam is waived only for Tennessee. msboc.usElectricalMSBOC waives the electrical trade exam for holders from the Alabama Electrical Board, the North Carolina Electrical Contractors Board, Ohio, South Carolina (Contractors Licensing Board and Residential Builders Commission) and Tennessee, and accepts Louisiana exam scores; a master electrician may also take the NASCLA Accredited Electrical Examination. msboc.us

Sources read

Beyond the trade license

Contractor registration, bond and insurance the state asks of a trade shop

Registration
In Mississippi the state trade license is the Mississippi State Board of Contractors (MSBOC) contractor license itself, so no separate state registration is added. A commercial license is required for commercial jobs over $50,000 (including equipment installation), and subcontractors doing residential electrical, mechanical, HVAC or plumbing work on a residential construction or improvement project must hold an MSBOC residential license. msboc.us
Bond
MSBOC asks for insurance and, for commercial licenses, financial information, but its FAQ lists no surety bond for a commercial or residential license. Some cities require their own bond for a local trade license (Greenwood: $5,000 performance bond). msboc.us · greenwoodms.com
Insurance
$300,000Every MSBOC license applicant and renewal must show general liability insurance; commercial licensees need at least $300,000 per occurrence and $600,000 aggregate, while residential licensees have no minimum amount. msboc.us

Board and statute pages read

State or city license?

State and local Who licenses the trades in Mississippi

MSBOC licenses contracting businesses statewide, while individual plumbers, electricians, gas fitters and mechanical tradesmen are licensed by cities. For example, the City of Greenwood issues its own electrical, plumbing, gas fitter and mechanical licenses, requiring a passed accredited exam (or a current MSBOC license) and a $5,000 performance bond to the city. greenwoodms.com

State and city pages read

What Mississippi law says about lien rights on private jobs — the notices, the deadline to file and the deadline to sue — and whether a statute sets payment deadlines or caps retainage. Read from the statute itself; it is not legal advice.

Mechanic’s lien

Miss. Code §§85-7-401 to 85-7-433Title 85, Chapter 7, Article 21 (contractor liens), enacted by 2014 Senate Bill 2622

You, hired by the owner
No notice to startA contractor in privity with the owner gives no notice before or during the job; the 30-day notice in §85-7-407(2) applies only to those without a contract with the contractor. After filing, every claimant must send the owner a copy of the claim of lien by registered or certified mail or statutory overnight delivery within 2 business days (§85-7-405(1)(b)). billstatus.ls.state.ms.us
Subs and suppliers
Notice requiredA sub or supplier with no contract with the general contractor (a second-tier sub or supplier) must give the contractor written notice within 30 days after first delivering labor, services or materials, by e-mail with confirmed receipt, registered or certified mail, or overnight delivery, or it forfeits its lien (§85-7-407(2)). This does not apply to single-family residential construction, where a pre-lien notice to the owner at least 10 days before filing is required instead (§85-7-409). billstatus.ls.state.ms.us
File the lien
90 daysFile the claim of lien with the chancery clerk of the county within 90 days after your last work, labor, services or materials; the lien must state the 180-day expiration warning and the owner’s right to contest, or it is invalid (§85-7-405(1)(b)). The same 90 days applies to subs. billstatus.ls.state.ms.us
Enforce it
180 daysStart a payment action within 180 days from the date the lien was filed, or the claim of lien is unenforceable (§85-7-421(1)). billstatus.ls.state.ms.us
Homes
On single-family residential construction, the owner’s payment to the contractor is an absolute defense to a sub’s or supplier’s lien to the extent paid before the owner received a pre-lien notice, and a claimant not in privity with the owner must give the owner a written pre-lien notice at least 10 days before filing (§85-7-409). billstatus.ls.state.ms.us

Statutes read

Payment deadlines and retainage

Private jobs (public contracts have their own rules)

Prompt payment
Statute sets deadlinesOn private jobs, progress payments not paid within 30 days after they are due under the contract, and final payments not paid within 30 days after completion, beneficial occupancy or certification, bear interest at 1% per month (§87-7-3). A contractor that fails without reasonable cause to pay subs and suppliers within 15 days after being paid owes a penalty of 0.5% per day, capped at 15% of the balance; this does not apply to single-family dwellings (§87-7-5). billstatus.ls.state.ms.us
Retainage
Capped at 5%For private contracts entered into on or after July 1, 2024, retainage may not exceed 5% at any tier, with 1% per month interest on any excess; the owner must release retainage within 60 days after final completion if certificates of occupancy have been issued (2024 SB 2762, Chapter 387). It does not apply to residential homebuilding, residential projects of 16 or fewer units, or contracts of $10,000 or less. billstatus.ls.state.ms.us

Statutes read

Heating and cooling season in Mississippi

Degree days, NOAA’s index of the energy it takes to heat or cool a building: each degree a day’s mean temperature falls below 65 °F is one heating degree day, each degree above is one cooling degree day. Thirty-year normals for Jackson airport, month by month.

Heating degree days
2,222
Cooling degree days
2,402
Nights ≤ 32 °F
40
Days ≥ 90 °F
85
Normal heating and cooling degree days (base 65 °F) and freezing nights by month at Jackson airport, NOAA 1991–2020 normals
MonthHeatingCoolingNights ≤ 32 °F
Jan562512
Feb40498
Mar253333
Apr9491–
May12258–
Jun0439–
Jul0532–
Aug0522–
Sep3360–
Oct87126–
Nov308205
Dec500911

Cooling carries the load at Jackson airport: 2,402 cooling degree days a year against 2,222 heating degree days, peaking in July (532).

The lightest months for heating and cooling together are April and October (185 and 212 degree days).

Nights at or below 32 °F: about 40 a year, ten or more a month in December through January. Days reaching 90 °F: about 85 a year, the most in July.

Weighted by where Mississippi’s people live, NOAA’s statewide normals (1981–2010) are 2,489 heating and 2,095 cooling degree days — 44th for heating and 5th for cooling among the 48 contiguous states (the contiguous U.S.: 4,332 and 1,272).

Station: Jackson airport (USW00003940), NOAA NCEI U.S. Climate Normals 1991–2020 — station file; statewide figures: NOAA Climate Prediction Center. Bars share one scale: the longest is 562 degree days. Read .

Sources

Each page opened on the date shown. License, registration, lien and workers’ comp sources are linked beside each fact above. Figures change: the agency’s own page wins over this one.

  1. May 2025 State Occupational Employment and Wage Estimates (state file oesm25st)U.S. Bureau of Labor Statistics · read October 28, 2026
  2. Occupational Employment and Wages — May 2025 (news release USDL-26-0725, May 15, 2026)U.S. Bureau of Labor Statistics · read October 28, 2026
  3. Public Data API (national OEWS series for the three occupations)U.S. Bureau of Labor Statistics · read October 28, 2026
  4. Unemployment insurance tax rates (mdes.ms.gov)Mississippi Department of Employment Security (MDES) · read October 28, 2026
  5. Significant Provisions of State Unemployment Insurance Laws, Effective July 2026U.S. Department of Labor, Office of Unemployment Insurance · read October 28, 2026
  6. Guide for Construction ContractorsMississippi Department of Revenue · no date shown · read October 24, 2026
  7. Business Tax Frequently Asked QuestionsMississippi Department of Revenue · no date shown · read October 24, 2026
  8. Miss. Code §§85-7-401 to 85-7-433 — Title 85, Chapter 7, Article 21 (contractor liens), enacted by 2014 Senate Bill 2622Official state code · read November 4, 2026
  9. Workers’ compensation coverage requirementsMississippi Workers' Compensation Commission · read November 4, 2026
  10. U.S. Climate Normals 1991–2020, Jackson airport (USW00003940)NOAA National Centers for Environmental Information · read November 4, 2026
  11. Population-weighted daily heating and cooling degree day normals, 1981–2010 (states and CONUS)NOAA National Weather Service, Climate Prediction Center · read November 4, 2026