About Us Site Index Contact Us Home  > Employer Services  >  Work Opportunity Tax Credit (WOTC) Work Opportunity Tax Credit (WOTC)   The Work Opportunity Tax Credit (WOTC) Program provides businesses with substantial tax savings for each new hire from nine targeted groups of job seekers. The WOTC is a credit against an employer's federal tax liabilities of up to $9,000 per employee over a two-year period for businesses that employ members of the target groups. The actual credit depends on several factors, including: target group, hours worked, and wages earned in an employer's business. Businesses are allowed to make the hiring decision. There is no limit to the number of new hires who can qualify their employers for the tax savings. WOTC Brochures Frequently Asked Questions Forms and Contact Information Disclaimer: All information is provided as an overview of the WOTC program. Other rules may apply that could impact individual qualifications.     There are service centers that offer programs and resources geared toward your job seeking and claim needs.   Find a WIN Job Center   New Hire Reporting   Required Job Posters   Employment Issues   Find Tax Field Reps   Rehiring Veterans   MDES Law Book   Why should I report new hires?   When will I be liable to pay UI taxes?   What is the tax rate for a new employer?   What is the minimum and maximum rate in Mississippi?   What are the report and payment due dates?   How do I determine if a worker is considered contract labor?   All FAQs   Mississippi.gov   USDOL   Privacy & Security Disclaimer | Accessibility Policy | Internal Security The Mississippi Department of Employment Security is an equal opportunity employer. Auxiliary aids and services are available upon request to individuals with disabilities.