reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 3 - MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY (§§ 71-5-101 — 71-5-146) › Section 71-5-143 - [Repealed effective 7/1/2027] State-federal cooperation

In the administration of this chapter, the department shall cooperate, to the fullest extent consistent with the provisions of this chapter, with the Social Security Board created by the Social Security Act, approved August 14, 1935, as amended; shall make such reports in such form and containing such information as the Social Security Board may from time to time require, and shall comply with such provisions as the Social Security Board may from time to time find necessary to assure the correctness and verification of such reports; and shall comply with the reasonable, valid and lawful regulations prescribed by the Social Security Board pursuant to and under the authority of the Social Security Act, governing the expenditures of such sums as may be allotted and paid to this state under Title III of the Social Security Act, as amended, for the purpose of assisting in the administration of this chapter.
Upon request therefor, the department shall furnish to any agency of the United States charged with the administration of public works, or assistance through public employment, the name, address, ordinary occupation and employment status of each recipient of benefits, and such recipient's rights to further benefits under this chapter.
Codes, 1942, § 7418; Laws, 1940, ch. 295, § 9; Laws, 1948, ch. 412, § 6m; Laws, 1952, ch. 383, § 4m; Laws, 1958, ch. 533, § 6m; Laws, 1962, ch. 564, § 3m; Laws, 2004, ch. 572, § 32; reenacted without change, Laws, 2008, 1st Ex Sess, ch. 30, § 32; reenacted without change, Laws, 2010, ch. 559, § 31; reenacted without change, Laws, 2011, ch. 471, § 32; reenacted without change, Laws, 2012, ch. 515, § 32, eff. 7/1/2012.
Reenacted without change by Laws, 2023, ch. 510, SB 2810,§ 34, eff. 4/17/2023.
Amended by Laws, 2019, ch. 451, SB 2133,§ 58, eff. 4/3/2019.
Reenacted without change by Laws, 2019, ch. 451, SB 2133,§ 32, eff. 4/3/2019.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 3 - MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY (§§ 71-5-101 — 71-5-146) › Section 71-5-145 - 1235 Echelon Parkway named the Henry J. Kirksey Building

The building located at 1235 Echelon Parkway in Jackson, Mississippi, and in which the Mississippi Department of Employment Security is housed, shall be named the Henry J. Kirksey Building. The Department of Finance and Administration shall prepare a distinctive plaque, to be placed in a prominent place within the Henry J. Kirksey Building, which states the background, accomplishments and service to the state of the Honorable Henry J. Kirksey.
Laws, 2007, ch. 339, § 2, eff. 3/14/2007.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 3 - MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY (§§ 71-5-101 — 71-5-146) › Section 71-5-146 - Department authorized to fingerprint and conduct background investigation on certain employees

(1)
The Mississippi Department of Employment Security shall have the authority to fingerprint and conduct a background investigation on every employee, contractor and subcontractor who:
(a)
Has access to Federal Tax Information (FTI); or
(b)
Is otherwise required by state or federal law or regulations to undergo a background investigation.
(2)
The department shall have the authority to enact policies and procedures that allow designated department employees to:
(a)
Access and review state and federal criminal history records;
(b)
Fingerprint individuals identified in subsection (1) of this section;
(c)
Forward the fingerprints to the Federal Bureau of Investigation (FBI) for a fingerprint-based national criminal history record check for the purpose of establishing and ensuring that background investigation requirements for all department employees, contractors and subcontractors that have access to FTI are consistent with the Internal Revenue Service background investigation requirements for access to FTI, including, but not limited to, IRS Publication 1075; and
(d)
Develop additional background policies and procedures as required by state or federal law or regulations.
Added by Laws, 2023, ch. 510, SB 2810,§ 63, eff. 4/17/2023.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 5 - EMPLOYMENT SERVICE (§§ 71-5-201 — 71-5-203) › Section 71-5-201 - [Repealed effective 7/1/2027] State employment service

The Mississippi State Employment Service is established in the Mississippi Department of Employment Security, Office of the Governor. The department, in the conduct of such service, shall establish and maintain free public employment offices in such number and in such places as may be necessary for the proper administration of this article and for the purpose of performing such functions as are within the purview of the act of Congress entitled "An act to provide for the establishment of a national employment system and for cooperation with the states in the promotion of such system, and for other purposes" (29 USCS Section 49 et seq.). Any existing free public employment offices maintained by the state but not heretofore under the jurisdiction of the department shall be transferred to the jurisdiction of the department, and upon such transfer all duties and powers conferred upon any other department, agency or officers of this state relating to the establishment, maintenance and operation of free public employment offices shall be vested in the department. The Mississippi State Employment Service shall be administered by the department, which is charged with the duty to cooperate with any official or agency of the United States having powers or duties under the provisions of the act of Congress, as amended, and to do and perform all things necessary to secure to this state the benefits of that act of Congress, as amended, in the promotion and maintenance of a system of public employment offices. The provisions of that act of Congress, as amended, are accepted by this state, in conformity with 29 USCS Section 49c, and this state will observe and comply with the requirements thereof. The department is designated and constituted the agency of this state for the purposes of that act. The department may cooperate with or enter into agreements with the Railroad Retirement Board or veteran's organization with respect to the establishment, maintenance and use of free employment service facilities.
Codes, 1942, § 7419; Laws, 1940, ch. 295; Laws, 1944, ch. 288, § 3; Laws, 1948, ch. 412, § 7a; Laws, 1971, ch. 519, § 12; Laws, 1972, ch. 425, § 1; Laws, 2004, ch. 572, § 33; reenacted without change, Laws, 2008, 1st Ex Sess, ch. 30, § 33; reenacted without change, Laws, 2010, ch. 559, § 32; reenacted without change, Laws, 2011, ch. 471, § 33; reenacted without change, Laws, 2012, ch. 515, § 33, eff. 7/1/2012.
Reenacted without change by Laws, 2023, ch. 510, SB 2810,§ 35, eff. 4/17/2023.
Amended by Laws, 2019, ch. 451, SB 2133,§ 58, eff. 4/3/2019.
Reenacted without change by Laws, 2019, ch. 451, SB 2133,§ 33, eff. 4/3/2019.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 5 - EMPLOYMENT SERVICE (§§ 71-5-201 — 71-5-203) › Section 71-5-203 - Financing

All moneys received by this state under the said act of Congress, as amended, shall be paid into the employment security administration fund. Said moneys are hereby made available to the commission to be expended as provided by this article and by said act of Congress, upon voucher signed by the executive director or such other officer or employee of the commission as it may authorize so to do. For the purpose of establishing and maintaining free public employment offices, the commission is authorized to enter into agreements with the railroad retirement board or any other agency of the United States charged with the administration of an unemployment compensation law, with any political subdivision of this state, or with any private, non-profit organization; and as a part of any such agreement, the commission may accept moneys, services, or quarters as a contribution to the employment security administration fund.
Codes, 1942, § 7420; Laws, 1940, ch. 295; Laws, 1944, ch. 288, § 3; Laws, 1948, ch. 412, § 7b, eff. 7/1/1948.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 7 - CONTRIBUTIONS (§§ 71-5-351 — 71-5-391) › Section 71-5-363 - Interest on past due contributions; abatement of interest accrued on past-due contributions under certain circumstances

(1)
Contributions unpaid on the date on which they are due and payable shall bear interest at the rate of one percent (1%) per month from and after such date until payment plus accrued interest is received by the department, provided that the department may prescribe fair and reasonable general rules pursuant to which such interest shall not accrue during the first calendar year that any employer is subject to this chapter. Interest collected pursuant to this section shall be paid into the Special Employment Security Administration Fund established by Section
71-5-114
.
(2)
Notwithstanding the provisions of subsection (1) of this section, the executive director or his or her designee within the department shall have the discretion, subject only to federal laws and regulations, to abate interest accrued on past-due contributions or overpayments, in part or in full, when negotiating the settlements of past-due amounts owed to the agency.
Codes, 1942, § 7423; Laws, 1940, ch. 295, § 12; Laws, 1948, ch. 412, § 9a; Laws, 1958, ch. 533, § 7a; Laws, 1968, ch. 561, § 3a; Laws, 1982, ch. 383, § 2, eff. 7/1/1982.
Amended by Laws, 2021, ch. 360, SB 2124,§ 3, eff. 7/1/2021.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 7 - CONTRIBUTIONS (§§ 71-5-351 — 71-5-391) › Section 71-5-369 - Jeopardy assessment and warrant

If the commission has just cause to believe and does believe that the collection of contributions from an employer will be jeopardized by delay, it may assess such contributions immediately, together with interest and other amounts provided by this chapter, and may immediately issue a jeopardy warrant under its official seal, directed to the sheriff of any county of said state. The sheriff shall, immediately upon receipt of such jeopardy warrant, file with the clerk of the circuit court of his county a copy thereof, and thereafter both the clerk and the sheriff shall proceed in accordance with the provisions of Section
71-5-367
.
Codes, 1942, § 7426; Laws, 1940, ch. 295, § 12; Laws, 1948, ch. 412, § 9d; Laws, 1958, ch. 533, § 7d; Laws, 1968, ch. 561, § 3d, eff. 7/1/1968.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 7 - CONTRIBUTIONS (§§ 71-5-351 — 71-5-391) › Section 71-5-371 - Liability of sheriff for failure to execute warrant

If any sheriff shall fail to return any warrant directed to him as herein provided on the return day thereof, the commission shall be entitled to recover judgment against the sheriff and the sureties on his official bond for the amount of the warrant and all costs, with lawful interest thereon until paid, together with ten per centum (10%) of the full amount thereof as damages, to be recovered by suit against the sheriff and his sureties by the commission. If any sheriff shall falsely make a nulla bona return on any warrant directed to him as herein provided, the commission shall be entitled to recover judgment against the sheriff and the sureties on his official bond for such amount as he could reasonably have made under such warrant and all costs, together with lawful interest thereon until paid, together with ten per centum (10%) thereon as damages, to be recovered by a suit against the sheriff and his sureties by the commission.
Codes, 1942, § 7427; Laws, 1940, ch. 295, § 12; Laws, 1948, ch. 412, § 9e; Laws, 1958, ch. 533, § 7e; Laws, 1968, ch. 561, § 3e, eff. 7/1/1968.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 7 - CONTRIBUTIONS (§§ 71-5-351 — 71-5-391) › Section 71-5-373 - Defaulting employer

An employer liable for contributions under the provisions of this chapter who fails to make and file his returns and reports as required, or who fails to pay any contributions when due under the provisions of this chapter, shall forfeit his right to do business in this state until he complies with all the provisions of this chapter and until he enters into a bond with sureties, to be approved by the commission, in an amount not to exceed all contributions estimated to become due by said employer under the provisions of this chapter for any three-month period, conditioned to comply with the provisions of this chapter, and to pay all contributions legally due or to become due by him. The commission may proceed by injunction to prevent the continuance of said business, and any temporary injunction enjoining the continuance of such business shall be granted without notice by any judge or chancellor now authorized by law to grant injunctions.
Codes, 1942, § 7428; Laws, 1940, ch. 295, § 12; Laws, 1948, ch. 412, § 9f; Laws, 1958, ch. 533, § 7f; Laws, 1968, ch. 561, § 3f, eff. 7/1/1968.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 7 - CONTRIBUTIONS (§§ 71-5-351 — 71-5-391) › Section 71-5-375 - Contributions a lien

The contributions required by this chapter shall be a lien upon the property of any employer subject to its provisions who shall sell out his business or stock of goods, or who shall quit business, or whose property used or acquired in the business shall be sold under voluntary conveyance or under foreclosure, execution, attachment, distraint, or other judicial proceedings. Such employer shall, within ten (10) days before the happening of any of the above contingencies, be required to file such reports as the commission shall prescribe and to pay the contributions required by this chapter with respect to wages payable for employment up to the date of the happening of such contingency. The purchaser or successor in business shall withhold sufficient of the purchase money to cover the amount of contributions due and unpaid, until such time as such employer shall produce a receipt from the commission showing that the contributions have been paid or a certificate that no contributions are due. If such purchaser or successor shall fail to withhold purchase money as above provided, and the contributions shall not be paid within the ten (10) days specified above, such purchaser or successor shall be personally liable for the payment of the contributions accrued and unpaid on account of the operation of the business by the former owner.
Codes, 1942, § 7429; Laws, 1940, ch. 295, § 12; Laws, 1948, ch. 412, § 9g; Laws, 1958, ch. 533, § 7g; Laws, 1968, ch. 561, § 3g; Laws, 1983, ch. 362, eff. 3/16/1983.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 7 - CONTRIBUTIONS (§§ 71-5-351 — 71-5-391) › Section 71-5-377 - Priorities under legal dissolutions or distributions

In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceedings, contributions then or thereafter due shall be paid in full prior to all other claims except taxes, but on a parity with claims for wages of not more than Two Hundred and Fifty Dollars ($250.00) to each claimant, earned within six (6) months of the commencement of the proceedings. In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposals, or composition under the Federal Bankruptcy Act of 1898, as amended, contributions then or thereafter due shall be entitled to such priority as is provided therein for taxes due and owing this state.
Codes, 1942, § 7430; Laws, 1940, ch. 295, § 12; Laws, 1948, ch. 412, § 9h; Laws, 1958, ch. 533, § 7h; Laws, 1968, ch. 561, § 3h, eff. 7/1/1968.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 7 - CONTRIBUTIONS (§§ 71-5-351 — 71-5-391) › Section 71-5-379 - Collection by suit

If, after due notice, an employer defaults in any payment of contributions or interest thereon, the amount due may be collected by civil action in the name of the commission, and this remedy shall be in addition to such other remedies as may be herein provided or otherwise provided by law. An employer adjudged in default shall pay the costs of such action. Civil actions brought under this section to collect contributions or interest thereon from an employer shall be heard by the court at the earliest possible date, and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review of claims for benefits under this chapter.
Codes, 1942, § 7431; Laws, 1940, ch. 295, § 12; Laws, 1948, ch. 412, § 9i; Laws, 1956, ch. 533, § 7i; Laws, 1968, ch. 561, § 3k, eff. 7/1/1968.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 7 - CONTRIBUTIONS (§§ 71-5-351 — 71-5-391) › Section 71-5-381 - No injunction allowed to restrain collection

No injunction shall be awarded by any court or judge to restrain the collection of contributions required by this chapter or to restrain the enforcement of this chapter. The provisions of section
11-13-11
, shall not apply to contributions required by this chapter.
Codes, 1942, § 7432; Laws, 1940, ch. 295, § 12; Laws, 1948, ch. 412, § 9j; Laws, 1958, ch. 533, § 7j; Laws, 1968, ch. 561, § 3j, eff. 7/1/1968.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 7 - CONTRIBUTIONS (§§ 71-5-351 — 71-5-391) › Section 71-5-383 - Refunds

The commission is authorized and empowered to refund, without interest, such contributions, interest, and penalties as it may determine were paid erroneously by an employer, or may make or authorize an adjustment thereof in connection with subsequent contribution payments, provided the employer shall make written application for such refund or adjustment within three (3) years to the last day of the calendar year in which the services of individuals in employment, with respect to which such contributions were erroneously paid, were performed. For like cause and within the same period, adjustment or refund may be made on the commission's own initiative.
Codes, 1942, § 7433; Laws, 1940, ch. 295, § 12; Laws, 1948, ch. 412, § 9k; Laws, 1958, ch. 533, § 7k; Laws, 1968, ch. 561, § 3k, eff. 7/1/1968.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 7 - CONTRIBUTIONS (§§ 71-5-351 — 71-5-391) › Section 71-5-385 - Requesting permission to file reports in special format; regulations; penalty

Any employer may request permission to file unemployment compensation wage and contribution reports in a special format. If the request is approved by the commission, the employer must file the wage and contribution reports in accordance with regulations established by the commission. Failure to follow established regulations may result in a penalty of up to Five Hundred Dollars ($500.00) each calendar quarter for each employer connected with the report.
Laws, 1998, ch. 491, § 3, eff. 7/2/1998.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 7 - CONTRIBUTIONS (§§ 71-5-351 — 71-5-391) › Section 71-5-391 - Use of administrative funds for payment of fees associated with receipt of electronic payments

The executive director of the department may use available administrative funds for payment of fees associated with receipt of electronic payments made to the department. In the event the fees are charged to an employer through a payment process external to the department, amounts not to exceed the charges for the electronic transaction may be credited to the employer and used as an offset to future indebtedness.
Laws, 2007, ch. 606, § 1, eff. 7/1/2007.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 9 - UNEMPLOYMENT COMPENSATION FUND (§§ 71-5-451 — 71-5-459) › Section 71-5-451 - [Repealed effective 7/1/2027] Establishment and control

There is established as a special fund, separate and apart from all public monies or funds of this state, an Unemployment Compensation Fund, which shall be administered by the department exclusively for:
(a)
All contributions collected under this chapter;
(b)
Interest earned upon any monies in the fund;
(c)
Any property or securities acquired through the use of monies belonging to the fund;
(d)
All earnings of such property or securities;
(e)
All monies credited to this state's account in the Unemployment Trust Fund pursuant to the Social Security Act, 42 USCS, Section 1104; and
(f)
By way of reimbursement in accordance with Section 204 of the Federal-State Extended Unemployment Compensation Act of 1970 (84 Stat. 711). All monies in the fund shall be mingled and undivided.
Codes, 1942, § 7394; Laws, 1940, ch. 295; Laws, 1958, ch. 536, § 1(a); Laws, 1964, ch. 448, § 1(a); Laws, 1971, ch. 519, § 10; Laws, 1982, ch. 383, § 3; Laws, 2004, ch. 572, § 36; reenacted without change, Laws, 2008, 1st Ex Sess, ch. 30, § 36; reenacted without change, Laws, 2010, ch. 559, § 35; reenacted without change, Laws, 2011, ch. 471, § 36; reenacted without change, Laws, 2012, ch. 515, § 36, eff. 7/1/2012.
Reenacted without change by Laws, 2023, ch. 510, SB 2810,§ 38, eff. 4/17/2023.
Amended by Laws, 2019, ch. 451, SB 2133,§ 58, eff. 4/3/2019.
Reenacted without change by Laws, 2019, ch. 451, SB 2133,§ 36, eff. 4/3/2019.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 9 - UNEMPLOYMENT COMPENSATION FUND (§§ 71-5-451 — 71-5-459) › Section 71-5-455 - Withdrawals

Monies shall be requisitioned from this state's account in the Unemployment Trust Fund solely for the payment of benefits and in accordance with regulations prescribed by the department, except that monies credited to this state's account pursuant to Section 903 of the Social Security Act, as amended, shall be used exclusively as provided in Section
71-5-457
. No monies in the Unemployment Compensation Fund shall be used to pay interest on any funds that might be borrowed for the purposes of this chapter, but any such interest that might be due shall be paid from other sources. The department shall from time to time requisition from the Unemployment Trust Fund such amounts, not exceeding the amount standing to this state's account therein, as it deems necessary for the payment of benefits for a reasonable future period. Such sums shall be immediately deposited by the department in some bank within this state in an account to be known as the "benefit payment account," which shall be under the control of the department and on which said benefit payment account the department or its duly authorized representative is authorized to draw and issue its checks in payment of benefits to individuals entitled thereto under this chapter. Expenditures of such monies in the benefit account and benefit payment account and refunds from the clearing account shall not be subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody. All warrants shall bear the signature of the department's duly authorized agent for that purpose.
The department shall be subject to the applicable laws pertaining to security of public fund deposits as set forth in Sections
27-105-5
and
27-105-6
.
Codes, 1942, § 7396; Laws, 1940, ch. 295; Laws, 1958, ch. 536, § 1(c); Laws, 1964, ch. 448, § 1(c); Laws, 1984, ch. 301, § 3; Laws, 1994, ch. 303, § 3, eff. 2/28/1994.
Amended by Laws, 2013, ch. 309, HB 932, 11, eff. 3/6/2013.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 9 - UNEMPLOYMENT COMPENSATION FUND (§§ 71-5-451 — 71-5-459) › Section 71-5-459 - Management of funds upon discontinuance of unemployment trust fund

The provisions of Sections
71-5-451
through
71-5-459
, to the extent that they relate to the unemployment trust fund, shall be operative only so long as such unemployment trust fund continues to exist and so long as the Secretary of the Treasury of the United States of America continues to maintain for this state a separate book account of all funds deposited therein by this state for benefit purposes and of money credited pursuant to Section 903 of the Social Security Act, as amended, together with this state's proportionate share of the earnings of such unemployment trust fund, from which no other state is permitted to make withdrawals. If and when such unemployment trust fund ceases to exist or such separate book account is no longer maintained, all moneys, properties, or securities therein belonging to the unemployment compensation fund of this state shall be transferred to the treasurer of the unemployment compensation fund, who shall hold, invest, transfer, sell, deposit, and release such moneys, properties, or securities in a manner approved by the commission, in accordance with the provisions of this chapter, provided that such moneys shall be invested in the following readily marketable classes of securities: bonds or other interest bearing obligations of the United States of America, the State of Mississippi, and of any county; consolidated school district, supervisors district road bonds, and municipal bonds of counties, cities, and towns of Mississippi; federal land bank bonds and home owners loan corporation bonds; Yazoo and Mississippi Delta Levee District bonds; Mississippi Levee District bonds; municipal bonds of cities with a population of one hundred thousand (100,000) and over located in the states of Louisiana, Texas, Arkansas, Alabama, Georgia, Florida, and Tennessee; and provided further that such investment shall at all times be so made that all the assets of the fund shall always be readily convertible into cash when needed for the payment of benefits. The treasurer shall dispose of securities or other properties belonging to the unemployment compensation fund only under direction of the commission.
Codes, 1942, § 7397; Laws, 1940, ch. 295; Laws, 1958, ch. 536, § 1(e); Laws, 1964, ch. 448, § 1(e), eff. 6/6/1964.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 11 - BENEFITS (§§ 71-5-501 — 71-5-547) › Section 71-5-501 - Payment

Wages earned for services defined in Section
71-5-11(I)(15)(g)
, irrespective of when performed, shall not be included for purposes of determining eligibility under Section
71-5-511(e)
or weekly benefit amount under Section
71-5-503
nor shall any benefits with respect to unemployment be payable under Section
71-5-505
on the basis of such wages. All benefits shall be paid through employment offices or such other agency or agencies as the department may, by regulation, designate, in accordance with such regulations as the department may prescribe. The department may, by regulation, prescribe that benefits due and payable to claimants who die prior to the receipt or cashing of benefits checks may be paid to the legal representative, dependents, or next of kin, of the deceased as may be found by it to be equitably entitled thereto, and every such payment shall be deemed a valid payment to the same extent as if made to the legal representative of the decedent.
Codes, 1942, § 7373; Laws, 1940, ch. 295, § 1; Laws, 1948, ch. 412, § 2a; Laws, 1952, ch. 383, § 1a; Laws, 1956, ch. 404, § 1a; Laws, 1958, ch. 533, § 1a; Laws, 1968, ch. 561, § 1a; Laws, 1971, ch. 519, § 1; Laws, 2002, ch. 562, § 4, eff. 7/1/2002.
Amended by Laws, 2013, ch. 309, HB 932, 17, eff. 3/6/2013.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 11 - BENEFITS (§§ 71-5-501 — 71-5-547) › Section 71-5-505 - Weekly compensation for unemployment

(1)
For weeks beginning on or after July 1, 1991, each eligible individual who is totally unemployed or part totally unemployed in any week shall be paid with respect to such week a benefit in an amount equal to his weekly benefit amount less that part of his wages, if any, payable to him with respect to such week which is in excess of Forty Dollars ($40.00). Such individuals must have been totally unemployed or part totally unemployed for a waiting period of one (1) week during which he earned less than his weekly benefit amount plus Forty Dollars ($40.00). Such benefit for a benefit year effective on or after October 1, 1983, if not a multiple of One Dollar ($1.00), shall be computed to the next lower multiple of One Dollar ($1.00). Provided, however, that remuneration for "inactive duty training" or "unit training assembly" payable to such eligible individual who is a member of any of the reserve components, or remuneration for jury duty pursuant to a lawfully issued summons therefor payable to such eligible individual, shall not be considered wages which serve to reduce the otherwise payable benefit amount.
In determining whether an eligible individual is unemployed during a week, the date of commencing a shift shall determine the week for which the earnings are deducted.
(2)
However, the one-week waiting period described herein shall be waived if the President of the United States declares a major disaster with regard to individual assistance in accordance with Section 401 of The Robert T. Stafford Disaster Relief and Emergency Assistance Act. The department, in its discretion, shall have the authority to noncharge an employer account for any benefits paid for unemployment due directly to such disaster, but only in those counties and/or areas identified by the disaster area for individual assistance.
Codes, 1942, § 7375; Laws, 1940, ch. 295, § 1; Laws, 1948, ch. 412, § 2c; Laws, 1952, ch. 383, § 1c; Laws, 1956, ch. 404, § 1c; Laws, 1958, ch. 533, § 1c; Laws, 1968, ch. 561, § 1c; Laws, 1979, ch. 381; Laws, 1983, ch. 364, § 2; Laws, 1984, ch. 498, § 1; Laws, 1991, ch. 511, § 4; Laws, 1999, ch. 306, § 1; Laws, 2007, ch. 606, § 12, eff. 7/1/2007.
Amended by Laws, 2013, ch. 309, HB 932, 12, eff. 3/6/2013.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 11 - BENEFITS (§§ 71-5-501 — 71-5-547) › Section 71-5-506 - Advice to claimants as to taxation of benefits; change of withholding status; deduction and withholding of tax

(1)
An individual filing a new claim for unemployment compensation shall, at the time of filing such claim, be advised that:
(a)
Unemployment compensation is subject to federal, state and local income tax;
(b)
Requirements exist pertaining to estimated tax payments;
(c)
The individual may elect to have federal and state income tax deducted and withheld from the individual's payment of unemployment compensation at the amount specified in the Federal Internal Revenue Code and Chapter 7, Title 27, Mississippi Code of 1972;
(d)
The individual shall be permitted to change a previously elected withholding status.
(2)
Amounts deducted and withheld from unemployment compensation shall remain in the unemployment fund until transferred to the federal or state taxing authority as a payment of income tax.
(3)
The commission shall follow all procedures specified by the United States Department of Labor, the Federal Internal Revenue Service and the Mississippi Department of Revenue pertaining to the deducting and withholding of income tax.
(4)
Amounts shall be deducted and withheld in accordance with the priorities established in regulations developed by the commission.
Laws, 1996, ch. 464, § 1, eff. 7/1/1996.
Amended by Laws, 2021, ch. 322, HB 509,§ 1, eff. 7/1/2021.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 11 - BENEFITS (§§ 71-5-501 — 71-5-547) › Section 71-5-507 - Duration

Any otherwise eligible individual shall be entitled during any benefit year to a total amount of regular benefits equal to twenty-six (26) times his weekly benefit amount or one-third (1/3) of his total wages for insured work paid during his base period, whichever is the lesser. Provided, that for a benefit year effective prior to October 1, 1983, if such total amount of benefits is not a multiple of One Dollar ($1.00), it shall be computed to the next higher multiple of One Dollar ($1.00); and for a benefit year effective on or after October 1, 1983, if such total amount of benefits is not a multiple of One Dollar ($1.00), it shall be computed to the next lower multiple of One Dollar ($1.00). An individual's total amount of regular benefits as determined at the beginning of his benefit year shall constitute his total amount of regular benefits throughout such benefit year.
Codes, 1942, § 7376; Laws, 1940, ch. 295, § 1; Laws, 1948, ch. 412, § 2d; Laws, 1952, ch. 383, § 1d; Laws, 1956, ch. 404, § 1d; Laws, 1958, ch. 533, § 1d; Laws, 1968, ch. 561, § 1d; Laws, 1971, ch. 519, § 3; Laws, 1983, ch. 364, § 3, eff. 3/16/1983.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 11 - BENEFITS (§§ 71-5-501 — 71-5-547) › Section 71-5-509 - Seasonal workers

(1)
For the purposes of this section, cotton ginning and professional baseball only are classified as seasonal industries.
(2)
The term "seasonal worker" means an individual who is employed in a seasonal industry, and who has base period wages paid on and after July 1, 1983, in such seasonal industry, except that the term shall not include workers in such industry where employment continues substantially throughout the year. Any individual who has earnings in a seasonal industry having a seasonal operating period within the limits shown in the first column at the end of this subsection, and who has base period wages earned in such seasonal industry in the nonoperating season of such seasonal industry in an amount equal to the amount specified on the corresponding line of the second column at the end of this subsection, shall be considered as having employment which continues substantially throughout the year and shall not be considered a seasonal worker.
Operating Period of Seasonal Industry
Wages Earned in Seasonal Industry During Nonoperating Period
27-36 Weeks
24 Times Weekly Benefit Amount
6-26 Weeks
30 Times Weekly Benefit Amount
(3)
The commission shall prescribe fair and reasonable general rules consistent with this chapter which are applicable to seasonal workers for determining the period or periods during which benefits shall be payable to them. The commission may prescribe fair and reasonable general rules with respect to such other matters relating to benefits for seasonal workers as the commission finds necessary and consistent with the policy and purposes of this chapter.
[Prior §
71-5-509
, Codes, 1942, § 7377, Laws, 1940, ch. 295, repealed by implication by Laws, 1948, ch. 412, § 2] Laws, 1983, ch. 369; Laws, 1986, ch. 319, § 2, eff. 3/13/1986.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 11 - BENEFITS (§§ 71-5-501 — 71-5-547) › Section 71-5-515 - Filing

Claims for benefits shall be made in accordance with such regulations as the commission may prescribe. Each employer shall post and maintain in places readily accessible to individuals in his service printed statements concerning such regulations or such other matters as the commission may by regulation prescribe. Each employer shall supply such individuals copies of such printed statements or materials relating to claims for benefits as the commission may by regulation prescribe. Such printed statements or materials shall be supplied by the commission to each employer without cost to him.
Codes, 1942, § 7380; Laws, 1940, ch. 295; Laws, 1958, ch. 533, § 4a; Laws, 1964, ch. 442, § 1a.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 11 - BENEFITS (§§ 71-5-501 — 71-5-547) › Section 71-5-519 - [Repealed effective 7/1/2027] Appeals

Unless such appeal is withdrawn, an appeal tribunal appointed by the executive director, after affording the parties reasonable opportunity for fair hearing, shall affirm, modify or reverse the findings of fact and initial determination or amended initial determination. The parties shall be duly notified of such tribunal's decision, together with its reasons therefor, which shall be deemed to be the final decision of the executive director unless, within fourteen (14) days after the date of notification of such decision, further appeal is initiated pursuant to Section
71-5-523
.
Codes, 1942, § 7382; Laws, 1940, ch. 295; Laws, 1958, ch. 533, § 4c; Laws, 1964, ch. 442, § 1c; Laws, 1977, ch. 448; Laws, 2004, ch. 572, § 41; Laws, 2007, ch. 606, § 16; reenacted without change, Laws, 2008, 1st Ex Sess, ch. 30, § 41; reenacted without change, Laws, 2010, ch. 559, § 41; reenacted without change, Laws, 2011, ch. 471, § 42; reenacted without change, Laws, 2012, ch. 515, § 42, eff. 7/1/2012.
Reenacted without change by Laws, 2023, ch. 510, SB 2810,§ 43, eff. 4/17/2023.
Amended by Laws, 2019, ch. 451, SB 2133,§ 58, eff. 4/3/2019.
Reenacted without change by Laws, 2019, ch. 451, SB 2133,§ 41, eff. 4/3/2019.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 11 - BENEFITS (§§ 71-5-501 — 71-5-547) › Section 71-5-521 - Appeal tribunals

To hear and decide appealed claims, the board of review shall appoint one or more impartial appeal tribunals consisting in each case of either a referee, who shall be selected in accordance with Section
71-5-121
, or a body consisting of three (3) members, one (1) of whom shall be a referee, who shall serve as chairman, one (1) of whom shall be a representative of employers, and the other of whom shall serve as a representative of employees. Each of the latter two (2) members shall serve at the pleasure of the board of review and be paid a fee of not more than Twenty Dollars ($20.00) per day for active service on such tribunals, plus necessary expenses. Referees shall be paid such salary or per diem as may be determined by the commission, and such expenses as may be allowed by the commission. No person shall participate on behalf of the commission or the board of review in any case in which he is an interested party. The board of review may designate alternates to serve in the absence or disqualification of any member of an appeal tribunal. The chairman shall act alone in the absence or disqualification of any other member and his alternates. In no case shall the hearings proceed unless the chairman of the appeal tribunal is present.
Codes, 1942, § 7383; Laws, 1940, ch. 295; Laws, 1958, ch. 533, § 4d; Laws, 1964, ch. 442, § 1d.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 11 - BENEFITS (§§ 71-5-501 — 71-5-547) › Section 71-5-523 - [Repealed effective 7/1/2027] Board of review

The Board of Review may on its own motion affirm, modify, or set aside any decision of an appeal tribunal on the basis of the evidence previously submitted in such case, or direct the taking of additional evidence, or may permit any of the parties to such decision to initiate further appeals before it. The Board of Review shall permit such further appeal by any of the parties to a decision of an appeal tribunal which is not unanimous, and by the examiner whose decision has been overruled or modified by an appeal tribunal. The Board of Review may remove to itself or transfer to another appeal tribunal the proceedings on any claim pending before an appeal tribunal. Any proceedings so removed to the Board of Review shall be heard by a quorum thereof in accordance with the requirements of Section
71-5-519
and within fifteen (15) days after notice of appeal has been received by the executive director. No notice of appeal shall be deemed to be received by the executive director, within the meaning of this section, until all prior appeals pending before the Board of Review have been heard. The Board of Review shall, within four (4) days after its decision, so notify the parties to any proceeding of its findings and decision.
Codes, 1942, § 7384; Laws, 1940, ch. 295; Laws, 1958, ch. 533, § 4e; Laws, 1964, ch. 442, § 1e; Laws, 2004, ch. 572, § 42; reenacted without change, Laws, 2008, 1st Ex Sess, ch. 30, § 42; reenacted without change, Laws, 2010, ch. 559, § 42; reenacted without change, Laws, 2011, ch. 471, § 43; reenacted without change, Laws, 2012, ch. 515, § 43, eff. 7/1/2012.
Reenacted without change by Laws, 2023, ch. 510, SB 2810,§ 44, eff. 4/17/2023.
Amended by Laws, 2019, ch. 451, SB 2133,§ 58, eff. 4/3/2019.
Reenacted without change by Laws, 2019, ch. 451, SB 2133,§ 42, eff. 4/3/2019.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 11 - BENEFITS (§§ 71-5-501 — 71-5-547) › Section 71-5-525 - [Repealed effective 7/1/2027] Procedure

The manner in which appealed claims shall be presented and the conduct of hearings and appeals shall be in accordance with regulations prescribed by the Board of Review for determining the rights of the parties, whether or not such regulations conform to common law or statutory rules of evidence and other technical rules of procedure. A full and complete record shall be kept of all proceedings in connection with an appealed claim. The department's entire file relative to the appealed claim shall be a part of such record and shall be considered as evidence. All testimony at any hearing upon an appealed claim shall be recorded, but need not be transcribed unless the claim is further appealed.
Codes, 1942, § 7385; Laws, 1940, ch. 295; Laws, 1958, ch. 533, § 4f; Laws, 1964, ch. 442, § 1f; Laws, 2004, ch. 572, § 43; reenacted without change, Laws, 2008, 1st Ex Sess, ch. 30, § 43; reenacted without change, Laws, 2010, ch. 559, § 43; reenacted without change, Laws, 2011, ch. 471, § 44; reenacted without change, Laws, 2012, ch. 515, § 44, eff. 7/1/2012.
Reenacted without change by Laws, 2023, ch. 510, SB 2810,§ 45, eff. 4/17/2023.
Amended by Laws, 2019, ch. 451, SB 2133,§ 58, eff. 4/3/2019.
Reenacted without change by Laws, 2019, ch. 451, SB 2133,§ 43, eff. 4/3/2019.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 11 - BENEFITS (§§ 71-5-501 — 71-5-547) › Section 71-5-527 - Witness fees

Witnesses subpoenaed pursuant to Sections
71-5-515
through
71-5-533
shall be allowed fees at a rate fixed by the commission. Such fees shall be deemed a part of the expense of administering this chapter.
Codes, 1942, § 7386; Laws, 1940, ch. 295; Laws, 1958, ch. 533, § 4g; Laws, 1964, ch. 442, § 1g.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 11 - BENEFITS (§§ 71-5-501 — 71-5-547) › Section 71-5-529 - [Repealed effective 7/1/2027] Appeal to courts

Any decision of the Board of Review, in the absence of an appeal therefrom as herein provided, shall become final ten (10) days after the date of notification; and judicial review thereof shall be permitted only after any party claiming to be aggrieved thereby has exhausted his administrative remedies as provided by this chapter. The department shall be deemed to be a party to any judicial action involving any such decision, and may be represented in any such judicial action by any qualified attorney employed by the department and designated by it for that purpose or, at the department's request, by the Attorney General.
Codes, 1942, § 7387; Laws, 1940, ch. 295; Laws, 1958, ch. 533, § 4h; Laws, 1964, ch. 442, § 1h; Laws, 2004, ch. 572, § 44; Laws, 2007, ch. 606, § 17; reenacted without change, Laws, 2008, 1st Ex Sess, ch. 30, § 44; reenacted without change, Laws, 2010, ch. 559, § 44; reenacted without change, Laws, 2011, ch. 471, § 45, ; reenacted without change, Laws, 2012, ch. 515, § 45, eff. 7/1/2012.
Reenacted without change by Laws, 2023, ch. 510, SB 2810,§ 46, eff. 4/17/2023.
Amended by Laws, 2019, ch. 451, SB 2133,§ 58, eff. 4/3/2019.
Reenacted without change by Laws, 2019, ch. 451, SB 2133,§ 44, eff. 4/3/2019.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 11 - BENEFITS (§§ 71-5-501 — 71-5-547) › Section 71-5-533 - Appeal by commission

The commission shall be authorized to appeal from decisions of the board of review involving questions of interpretation of this chapter. Such appeals shall be served upon the other parties to the decision of the board of review and shall be heard by the courts in the manner as provided in Section
71-5-531
. Such an appeal by the commission under this section shall not have the effect of denying benefits to any claimant who has been awarded benefits by virtue of the decision of the board of review from which the appeal is taken.
Codes, 1942, § 7389; Laws, 1940, ch. 295; Laws, 1958, ch. 533, § 4j; Laws, 1964, ch. 442, § 1j.
Mississippi Code 1972 (2023) › Title 71 - LABOR AND INDUSTRY (§§ 71-1-1 — 71-17-7) › Chapter 5 - UNEMPLOYMENT COMPENSATION (§§ 71-5-1 — 71-5-547) › Article 11 - BENEFITS (§§ 71-5-501 — 71-5-547) › Section 71-5-535 - Waiver of rights void

Any agreement by an individual to waive, release, or commute his right to benefits or any other rights under this chapter shall be void. Any agreement by any individual in the employ of any person or concern to pay all or any portion of an employer's contributions, required under this chapter from such employer, shall be void. No employer shall directly or indirectly make or require or accept any deduction from wages to finance the employer's contributions required from him, or require or accept any waiver of any right hereunder by any individual in his employ. Any employer or officer or agent of an employer who violates any provision of this section shall, for each offense, be fined not less than One Hundred Dollars ($100.00) nor more than One Thousand Dollars ($1,000.00), or be imprisoned for not more than six (6) months, or both.
Codes, 1942, § 7434; Laws, 1936, ch. 176; Laws, 1938, ch. 147.