# Mississippi — State employment law headcount triggers that deviate from federal thresholds For Mississippi, law category is workers compensation; state threshold is 5 or more; key differences is Sole proprietor, partner, or LLC member: Excluded but may opt in. Corporate officer: Included but may opt out. Employee owning 15% or more stock may exempt themselves; coverage / scope is Includes all employees, recorded from its source on 2026-08-14. - **State:** Mississippi _(verified: appears in the quote below)_ - **Law category:** workers compensation _(our reading, not quoted from the source)_ - **State threshold:** 5 or more _(verified: appears in the quote below)_ - **Key differences:** Sole proprietor, partner, or LLC member: Excluded but may opt in. Corporate officer: Included but may opt out. Employee owning 15% or more stock may exempt themselves. _(verified: appears in the quote below)_ - **Coverage / scope:** Includes all employees. _(verified: appears in the quote below)_ ## What the source says > Mississippi | 5 or more | Includes all employees. | Sole proprietor, partner, or LLC member: Excluded but may opt in. Corporate officer: Included but may opt out. Employee owning 15% or more stock may exempt themselves. ## Source - https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/ Last verified: 2026-08-14. Review by: 2027-02-10. Part of [State employment law headcount triggers that deviate from federal thresholds](https://referencesource.org/state-employment-law-headcount-triggers/).