A micro electro mechanical system (MEMS) microphone includes a base including a port extending through the base, a shim assembly, an ingress protection element, and a MEMS device. The shim assembly is disposed on the base and over the port. The shim assembly has a plurality of walls that form a hollow interior cavity. The shim assembly also has a top surface and a bottom surface coupled to the base. The ingress protection element extends over and is coupled to the top of the shim assembly to enclose the cavity of the shim assembly. The shim assembly elevates the ingress protection element above the base and is effective to prevent the passage of contaminants there through. The MEMS device includes a diaphragm and a back plate and is disposed over the ingress protection element.