reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 26 - Eligibility for Prior Service Credit for Employees Returning to Covered Employment after April 15, 1952 or Employed after July 1, 1953 › Section 27-210-26-100 - Purpose

Current through June 25, 2024
The purpose of this regulation is to address the eligibility
				  for service credit for certain employees returning to covered employment after
				  April 15, 1952, or for those employed after July 1, 1953.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 26 - Eligibility for Prior Service Credit for Employees Returning to Covered Employment after April 15, 1952 or Employed after July 1, 1953 › Section 27-210-26-101 - Prior service credit for employees returning to covered employment after April 15, 1952, but before July 1, 1953

Current through June 25, 2024
Persons who were employed as a regular employee in the public
				  schools for the final school term of the school year 1951-52, or persons who
				  were regularly employed in other covered public employment when Senate Bill
				  273, Laws of 1952, was approved (April 15, 1952), may join the state retirement
				  annuity phase of the Public Employees' Retirement System and receive credit for
				  prior years service by obtaining active employment for any period of time in
				  covered employment any time between February 1, 1953, and July 1,
				  1953.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 26 - Eligibility for Prior Service Credit for Employees Returning to Covered Employment after April 15, 1952 or Employed after July 1, 1953 › Section 27-210-26-102 - Prior service credit for employees hired after July 1, 1953, but before July 1, 2007

Current through June 25, 2024
Persons employed in a covered position after July 1, 1953,
				  but before July 1, 2007, must remain in a covered position as a contributing
				  member for a minimum of four (4) years to obtain any eligible prior service
				  credit.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 26 - Eligibility for Prior Service Credit for Employees Returning to Covered Employment after April 15, 1952 or Employed after July 1, 1953 › Section 27-210-26-103 - Prior service credit for employees hired on or after July 1, 2007

Current through June 25, 2024
Persons employed in a covered position on or after July 1,
				  2007, must remain in a covered position as a contributing member for a minimum
				  of eight (8) years to obtain any eligible prior service
				  credit.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 27 - Eligibility of Members on Inactive Status for Total and Permanent Disability Retirement Benefits › Section 27-210-27-100 - Purpose

Current through June 25, 2024
The purpose of this regulation was to clarify the eligibility
				  for total and permanent disability retirement benefits of members who had
				  withdrawn from employment and who were on inactive status at the time of
				  application.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 27 - Eligibility of Members on Inactive Status for Total and Permanent Disability Retirement Benefits › Section 27-210-27-101

Current through June 25, 2024
This regulation was repealed by the Board of Trustees as
				  this provision was covered in the comprehensive disability provisions of
				  Regulation 45A.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 28 - Benefits for Members Withdrawing from Service prior to age 60 › Section 27-210-28-100 - Purpose

Current through June 25, 2024
The purpose of this regulation is to clarify the requirements
				  under which a member who withdraws from service before age 60 is eligible for
				  service retirement benefits.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 28 - Benefits for Members Withdrawing from Service prior to age 60 › Section 27-210-28-101 - Any person who became a member before July 1, 2007

Current through June 25, 2024
Any person who
				  became a member before July 1, 2007, who withdraws from service prior to age 60
				  with four (4) or more years of contributing membership service but less than
				  twenty-five (25) years of creditable service and who does not receive a refund
				  of his or her contributions, shall, upon the attainment of age 60, be eligible
				  to apply for a retirement allowance in accordance with the formula provided in
				  Miss. Code Ann. §
									25-11-111
				  (1972, as amended).
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 28 - Benefits for Members Withdrawing from Service prior to age 60 › Section 27-210-28-102 - Any person who became a member on or after July 1, 2007, but before July 1, 2011

Current through June 25, 2024
Any person who
				  became a member on or after July 1, 2007, but before July 1, 2011, who
				  withdraws from service prior to age 60 with eight (8) or more years of
				  contributing membership service but less than twenty-five (25) years of
				  creditable service and who does not receive a refund of his or her
				  contributions, shall, upon the attainment of age 60, be eligible to apply for a
				  retirement allowance in accordance with the formula provided in Miss. Code Ann.
				  §
									25-11-111
				  (1972, as amended).
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 28 - Benefits for Members Withdrawing from Service prior to age 60 › Section 27-210-28-103 - Any person who becomes a member on or after July 1, 2011

Current through June 25, 2024
Any person who becomes a member on or after July 1, 2011, who
				  withdraws from service prior to age 60 with eight (8) or more years of
				  contributing membership service but less than thirty (30) years of creditable
				  service and who does not receive a refund of his or her contributions, shall,
				  upon the attainment of age 60, be eligible to apply for a retirement allowance
				  in accordance with the formula provided in Miss. Code Ann. §
									25-11-111(1972,
				  as amended).
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 29 - Documentation Required for Prior Service Credit › Section 27-210-29-101 - Documentation required to prior service credit

Current through June 25, 2024
Service credit for periods prior to February 1, 1953, may be
				  awarded only after a) qualification for same, and b) receipt of employment and
				  earnings records or such other documentation as satisfactory to the Board of
				  Trustees.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 30 - Minimum Monthly Retirement Allowance › Section 27-210-30-100 - Purpose

Current through June 25, 2024
The purpose of this regulation is to establish a minimum
				  retirement allowance for all Public Employees' Retirement System of Mississippi
				  (PERS) retirees eligible for a monthly retirement allowance.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 30 - Minimum Monthly Retirement Allowance › Section 27-210-30-101 - Minimum retirement allowance for any person who became a member before July 1, 2011 1. Minimum retirement allowance from May 6, 1958 to June 30, 1971

Current through June 25, 2024
Members of PERS who were eligible for any amount of monthly
				  service retirement benefits prior to passage of H.B. 904, Laws of 1958, on May
				  6, 1958, and who had not retired prior to that date, may retire after that date
				  with the $10 per month minimum provided that they were 65 or over at the time
				  of termination of their employment. Members who were not eligible for any
				  monthly service retirement benefits whatsoever on or before May 6, 1958, and
				  who withdrew from service prior to that date are not eligible for the $10 per
				  month minimum benefits unless their termination of employment had been made at
				  the close of the 1958 school year which might have occurred prior to May 6,
				  1958.
2. Minimum retirement allowance
				from July 1, 1971, to June 30, 1973
Effective July 1, 1971, the minimum monthly retirement
				  allowance under the maximum option was two dollars ($2) per year of
				  service.
3. Minimum
				retirement allowance from July 1, 1973, to June 30, 1980
Effective July 1, 1973, the minimum monthly retirement
				  allowance under the maximum option was three dollars ($3) per year of
				  service.
4. Minimum
				retirement allowance from July 1, 1980, to June 30, 1985
Effective July 1, 1980, the minimum monthly retirement
				  allowance under the maximum option was five dollars ($5) per year of
				  service.
5. Minimum
				retirement allowance from July 1, 1985, to June 30, 1987
Effective July 1, 1985, the minimum monthly retirement
				  allowance under the maximum option was seven dollars and fifty cents ($7.50)
				  per year of service.
6.
				Minimum retirement allowance from and after July 1, 1987
Effective July 1, 1987, the minimum monthly retirement
				  allowance under the maximum option is ten dollars ($10) per year of service or
				  as otherwise provided in Miss. Code Ann. §
										25-11-111(d)(3)(1972,
				  as amended).
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 30 - Minimum Monthly Retirement Allowance › Section 27-210-30-102 - Minimum retirement allowance for any person who becomes a member on or after July 1, 2011

Current through June 25, 2024
Miss. Code Ann. §
									25-11-111(e)(1972,
				  as amended) does not provide for a minimum monthly retirement allowance for any
				  person who becomes a member of PERS on or after July 1, 2011.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 31 - Extension Of Service › Section 27-210-31-101

Current through June 25, 2024
This Regulation is repealed by the Board of Trustees as the
				  provisions for a mandatory retirement age were eliminated effective January 1,
				  1987 by the Age Discrimination in Employment Act Amendments of 1986 ( Public
				  Law 99-592 ).
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 32 - Extending Membership In PERS to Political Subdivisions › Section 27-210-32-100 - Purpose

Current through June 25, 2024
The purpose of this regulation is to state the cost basis
				  upon which PERS may grant service credit for retroactive service to employees
				  of political subdivisions pursuant to a joinder agreement
				  addendum.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 32 - Extending Membership In PERS to Political Subdivisions › Section 27-210-32-101 - Conditions for granting retroactive service credit to employees of political subdivisions

Current through June 25, 2024
Political subdivisions may elect to join PERS and provide
				  membership to their employees on a prospective basis only or they can also
				  provide for retroactive service credit. If the political subdivision elects to
				  provide service credit retroactive to a certain date, no credit for such
				  service can be granted to a member until he or she has contributed to PERS
				  under Article III beginning at Miss. Code. Ann. §
									25-11-101,
				  et seq. (1972, as amended) for the minimum required period based on the date of
				  membership into the system and the appropriate cost for such service has been
				  paid. Employees who became members of the retirement system before July 1,
				  2007, must have remained contributors to the system for a minimum of four (4)
				  years, while employees who became members of the retirement system on or after
				  July 1, 2007, must have remained contributors to the system for a minimum of
				  eight (8) years, to be able to establish retroactive service credit.
1. Cost of Retroactive Service Prior to July
				1, 1998
The cost of such retroactive service prior to July 1, 1998,
				  shall be controlled by the regulation, statutes and the addendum to the joinder
				  agreement in effect at the time.
2. Cost of Retroactive Service From and After
				July 1, 1998
Effective July 1, 1998, no credit shall be granted for
				  retroactive services between January 1, 1953, and the date of entry into the
				  retirement system unless the member:
a. Furnishes proof satisfactory to the Board
				of Trustees of certification of service from the covered employer where the
				services were performed; and
b.
				Pays the retirement system on the date he or she is eligible for such credit or
				at any time thereafter, but prior to the date of retirement, the actuarial cost
				for each year of such creditable service.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 33 - Value of Maintenance › Section 27-210-33-100 - Purpose

Current through June 25, 2024
This regulation prescribes the conditions and limits under
				  which the value of maintenance must be reported and included as part of earned
				  compensation.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 33 - Value of Maintenance › Section 27-210-33-102 - Requirements for reporting maintenance provided by an employer for periods of time on or after July 1, 2013

Current through June 25, 2024
1. From and after
				July 1, 2013, the value of maintenance furnished to an employee shall be
				reported as earned compensation as that term is defined in Miss. Code Ann.
				§
									25-11-103(k)(1972,
				as amended) only if (i) the proper amount of employer and employee
				contributions have been paid on the maintenance and (ii) the employee was
				receiving maintenance and having maintenance reported to PERS as of June 30,
				2013.
2. Each agency, department,
				institution, and political subdivision shall notify the executive director of
				PERS in writing the name, position, type of maintenance furnished (such as
				room, home, meals, and utilities) for each such individual so covered and shall
				state the total amount of maintenance allowed in each case that shall be
				uniform for the same type of maintenance furnished throughout the
				agency.
3. From and after July 1,
				2013, the monthly maximum maintenance allowance, which includes the value of
				employer-provided housing, utilities, and meals, is as follows for any employee
				who was receiving maintenance and having maintenance reported to PERS as of
				June 30, 2013:
Maximum Monthly
Title or Position
Maintenance Allowed
of Recipient
$ 750.00
Public school personnel
$1,125.00
Presidents of community or junior colleges
$ 750.00
Other personnel of community or junior colleges
$1,125.00
Heads of state institutions
$ 750.00
Other personnel of state institutions
$1,500.00
Presidents or chancellors of universities
$ 750.00
Other personnel of universities
4.
				PERS reserves the right to require that the value of non-cash maintenance
				provided by the employer (e.g., housing) be certified by an independent source
				(i.e., certification by a real estate agent or appraiser knowledgeable as to
				the fair market value of such maintenance provided).
5. The value of meals, when reported as
				maintenance, shall be based on the true value of the meals actually provided to
				the employee.
6. If the value of
				maintenance is not reported as required, it is the liability of the employer to
				make the proper payment of employer contributions and to ensure the proper
				collection of contributions from each employee for the entire retroactive
				period if, at any time in the future, it is discovered that there has been an
				error in reporting of such maintenance.
(History of PERS Board Regulation 33: Adopted January 31,
				  1962, page 568; amended June 30, 1992; amended July 1, 2001; amended June 21,
				  2005 to be effective August 1, 2005; reformatted and amended August 1, 2007;
				  amended effective February 1, 2010; amended effective August 1, 2013)
This regulation sets forth the terms and conditions under
				  which a service retiree may be reemployed by a covered employer after
				  retirement.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 33 - Value of Maintenance › Section 27-210-33-101 - Background

Current through June 25, 2024
1. Public Employees' Retirement System of
				Mississippi
In accordance with Miss. Code Ann. §
										25-11-127
				  (1972, as amended), the Board of Trustees of the Public Employees' Retirement
				  System of Mississippi (PERS) has adopted the following rules and regulations
				  governing the provisions for reemployment of PERS service retirees who are
				  reemployed after service retirement under the above-cited Section on or after
				  the effective dates of the applicable provisions of this regulation.
2. Mississippi Highway Safety
				Patrol Retirement System
In accordance with Miss. Code Ann. §
										25-13-25
				  (1972, as amended), the Administrative Board of the Mississippi Highway Safety
				  Patrol Retirement System (MHSPRS) has adopted certain rules governing the
				  provisions for reemployment of MHSPRS retirees who are reemployed after
				  retirement. Those rules have been incorporated into sections 102 and 108 of
				  this regulation.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 33 - Value of Maintenance › Section 27-210-33-102 - Loss of Monthly Benefits upon Employment or Reemployment

Current through June 25, 2024
1. Public Employees' Retirement System of
				Mississippi
No person who is being paid a retirement allowance or a
				  pension after retirement under Article 3 of the Mississippi Code of 1972, as
				  amended, shall be employed or paid for any service by the State of Mississippi
				  or any of its departments, agencies, or subdivisions participating in PERS,
				  including services as an employee, contract worker, contractual employee or
				  independent contractor, until the retired person has been retired for not less
				  than 90 consecutive days from his or her effective date of retirement. After
				  the person has been retired for not less than 90 consecutive days from his or
				  her effective date of retirement or such later date as established by the board
				  in Section 106.2 of this regulation, he or she may be reemployed while being
				  paid a retirement allowance under the terms and conditions provided in Section
				  103 of this regulation.
(See Sections 109 and 110 for work as an
				  independent contractor or for work through a third party.)
a. Elected offices are deemed to be full-time
				positions. Therefore, retirees may not be employed or reemployed in a covered
				elected office under the provisions of Section 103 so as to receive both salary
				and retirement benefits concurrently as provided in that Section, except as
				provided in Section 103.2.b. of this regulation.
b. Elected or appointed officials paid solely
				on a per diem basis as provided by statute are not considered employees for
				purposes of this regulation on reemployment.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 33 - Value of Maintenance › Section 27-210-33-103 - Exceptions under which a retiree may be reemployed while in receipt of a retirement allowance

Current through June 25, 2024
1. Retirees
				reemployed in other than an Elected Position
PERS may not withhold a monthly benefit payment if the
				  retiree is employed by a covered employer in the following instances:
a. For a period of time not to exceed
				one-half of the normal working days for the position in any fiscal year during
				which the retiree will receive no more than one-half of the salary in effect
				for the position at the time of employment, or
b. For a period of time in any fiscal year
				sufficient in length to permit a retiree to earn not in excess of 25 percent of
				the retiree's average compensation.
"Fiscal year" shall mean the period beginning on July 1 of
				  any year and ending on June 30 of the next succeeding year as provided by
				  statute.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 33 - Value of Maintenance › Section 27-210-33-104 - Determination of Required Number of Working Days for the Position

Current through June 25, 2024
For purposes of Section 103.1.a., the employer shall
				  determine the required number of working days for the position on a full-time
				  basis and the equivalent number of hours representing the full-time position.
				  The retiree then may work up to one-half of the required number of working days
				  or up to one-half of the equivalent number of hours and receive up to one-half
				  of the salary for the position. In the case of employment with multiple
				  employers or in multiple positions with the same employer, the limitation shall
				  equal one-half of the number of days or hours for a single full-time
				  position.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 33 - Value of Maintenance › Section 27-210-33-105 - Notification Requirement and Failure to Comply with Regulation

Current through June 25, 2024
To lawfully employ a PERS service retiree under Section 103,
				  the employer must notify PERS in writing of the terms of the eligible
				  employment within five days from the date of employment and also from the date
				  of termination on a form prescribed by the Board. Failure by the employer to
				  timely notify PERS may result in the assessment of a $300 penalty per
				  occurrence payable by the employer.
A service retiree reemployed under Section 103 may make one
				  election per fiscal year to either (i) limit the number of days/ hours worked
				  for all covered employers to that allowed under
Section 103.1.a. or (ii) limit the amount of compensation
				  that will be earned from all covered employers as provided under Section
				  103.1.b. of this regulation.
A retiree who continues in or is elected to covered municipal
				  or county office (and who is not also reemployed in a non-elective position)
				  may make one election per fiscal year to either (i) waive his or her salary and
				  continue to receive a retirement allowance under Section 103.2.a. or (ii) elect
				  to receive an amount not to exceed 25 percent of the retiree's average
				  compensation in Section 103.2.b. Note that such elected official does not have
				  the option of limiting the number of days or hours worked.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 33 - Value of Maintenance › Section 27-210-33-107 - Effect of Reemployment under the Exceptions of Miss. Code Ann. Section 25-11-127 (1972, as amended) on Service Credit and Contributions

Current through June 25, 2024
1. Employment of a retiree described in
				Section 103 does not entitle a retiree to additional service credit for such
				limited period of reemployment, and the retiree so employed shall not make
				contributions to PERS from compensation for that employment.
2. The employer of a retiree reemployed in a
				non-elective position as an employee or as a contractual employee under the
				limited reemployment provisions of Section 103.1.a or 103.1.b. shall pay to the
				board the full amount of the employer's contribution, as is in effect at the
				time of employment, on the amount of compensation received by the retiree for
				his or her employment under the applicable section.
3. Whether a retiree holding elective office
				chooses to waive his or her salary as described in Section 103.2.
a. or receive limited compensation as
				described in Section 103.2.b, the employing municipality or county shall pay to
				the board the employer's contributions, as is in effect at the time of
				employment, on the full amount of the set salary for that elected position as
				if the position were filled by a covered employee. In the case of fee officials
				covered by a joinder agreement, the following shall apply: a. For constables,
				the county shall pay the amount of the employer's contributions on the total
				direct payments that would otherwise have been issued to the constable for
				direct services to the county, which includes, but is not limited to, the
				allowance from the board of supervisors as provided in Miss. Code Ann. §
										25-7-27(1)(f)(1972,
				as amended), and bailiff fees, if applicable, as if the position was filled by
				a covered employee.
b. For coroners
				and surveyors, the county shall pay the amount of the employer's contributions
				on the total direct payments that would otherwise have been issued to the
				coroner or surveyor for direct services to the county as if the position was
				filled by a covered employee.
c.
				For chancery and circuit clerks, the county shall pay the amount of the
				employer's contributions on the amount that would otherwise have been the
				clerk's total County Payroll Income, whether or not such income is subject to
				the salary limitation as provided in Miss. Code Ann. §
										9-1-43
				(1972, as amended), as reported on the Annual Financial Report filed by the
				clerk with the Office of the State Auditor and PERS, not to exceed any
				applicable employee compensation limits, as if the position was filled by a
				covered employee.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 33 - Value of Maintenance › Section 27-210-33-110 - Employment through a Third Party

Current through June 25, 2024
The limitations on reemployment while in receipt of a
				  retirement allowance may not be circumvented by contracting to perform services
				  through a third party (i.e., a placement or temporary employment agency). If an
				  individual is performing services with a covered agency as an employee, the
				  reemployment limitations will apply whether a particular retiree has been
				  reemployed directly by the covered agency or through a third party. Whether a
				  retiree has been reemployed with a PERS covered agency, directly or indirectly,
				  is a question of fact to be determined by PERS. In making such determination,
				  PERS will use the IRS factors to determine whether an individual is an employee
				  along with other factors such as the extent to which control is exercised over
				  details of the work by the individual; whether or not the retiree employed is
				  engaged in a distinct occupational business; the skill required in the
				  occupation; whether the employer supplies the tools and place of work; the
				  length of time for which the person is employed; the method of payment; whether
				  the work involved is part of the "regular business" of the
				  employer.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 33 - Value of Maintenance › Section 27-210-33-111 - Recovery of Benefits Issued in Error Due to Noncompliance with Provisions of this Regulation

Current through June 25, 2024
Should a retiree fail to comply with the provisions of this
				  regulation resulting in the issuance of benefits in error, monthly benefits
				  shall be canceled where necessary, and a demand shall be made for the return of
				  any such benefits erroneously issued. The retiree shall be given 30 days to
				  return any benefit overpayment without an interest penalty. If any overpayment
				  is not returned within 30 days from the date that notification is issued, the
				  retiree shall be liable for the return of the overpayment plus interest thereon
				  at 10 percent per annum plus all costs of collection with a minimum interest
				  assessment of $50.
(History of PERS Board Regulation 34: Amended October 28,
				  1997 to be effective December 15, 1997, except as specifically otherwise
				  provided; amended effective July 1, 2001; amended effective April 1, 2002;
				  amended July 1, 2002; amended February 1, 2004; amended 6/21/2005 to be
				  effective 8/1/2005; reformatted August 1, 2007; amended effective July 1, 2010;
				  amended effective July 1, 2011; amended effective December 1,
				  2013)
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 34 - Reemployment after Retirement › Section 27-210-34-100 - Purpose

Current through June 25, 2024
This regulation sets forth the terms and conditions under
				  which a service retiree may be reemployed by a covered employer after
				  retirement.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 34 - Reemployment after Retirement › Section 27-210-34-101 - Background

Current through June 25, 2024
1.
Public Employees' Retirement System
				of Mississippi
In accordance with Miss. Code Ann. §
										25-11-127
				  (1972, as amended), the Board of Trustees of the Public Employees' Retirement
				  System of Mississippi (PERS) has adopted the following rules and regulations
				  governing the provisions for reemployment of PERS service retirees who are
				  reemployed after service retirement under the above-cited Section on or after
				  the effective dates of the applicable provisions of this regulation.
2.
Mississippi Highway
				Safety Patrol Retirement System
In accordance with Miss. Code Ann. §
										25-13-25
				  (1972, as amended), the Administrative Board of the Mississippi Highway Safety
				  Patrol Retirement System (MHSPRS) has adopted certain rules governing the
				  provisions for reemployment of MHSPRS retirees who are reemployed after
				  retirement. Those rules have been incorporated into sections 102 and 108 of
				  this regulation.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 34 - Reemployment after Retirement › Section 27-210-34-102 - Loss of Monthly Benefits upon Employment or Reemployment

Current through June 25, 2024
1.
Public Employees' Retirement System
				of Mississippi
No person who is being paid a retirement allowance or a
				  pension after retirement under Article 3 of the Mississippi Code of 1972, as
				  amended, shall be employed or paid for any service by the State of Mississippi
				  or any of its departments, agencies, or subdivisions participating in PERS,
				  including services as an employee, contract worker, contractual employee or
				  independent contractor, until the retired person has been retired for not less
				  than 90 consecutive days from his or her effective date of retirement. After
				  the person has been retired for not less than 90 consecutive days from his or
				  her effective date of retirement or such later date as established by the board
				  in Section 106.2 of this regulation, he or she may be reemployed while being
				  paid a retirement allowance under the terms and conditions provided in Section
				  103 of this regulation.
(See Sections 109 and 110 for work as an
				  independent contractor or for work through a third party.)
a. Elected officials are deemed to be
				full-time for the purpose of creditable service. Therefore, retirees may not be
				employed or reemployed in a covered elected office under the provisions of
				Section 103 so as to receive both salary and retirement benefits concurrently
				as provided in that Section, except as provided in Section 103.2.b. of this
				regulation.
b. Following a bona
				fide separation from service of at least 90-days, elected or appointed
				officials paid solely on a per diem basis as provided by statute are not
				considered employees for purposes of this regulation on reemployment and may
				continue receiving a retirement benefit while serving as an elected or
				appointed official.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 34 - Reemployment after Retirement › Section 27-210-34-103 - Exceptions under which a retiree may be reemployed while in receipt of a retirement allowance

Current through June 25, 2024
1.
Retirees
				reemployed in a covered position other than an Elected Position
PERS may not withhold a monthly benefit payment if the
				  retiree is employed by a covered employer in the following instances:
a. For a period of time not to exceed
				one-half of the normal working days or one-half of the equivalent number of
				hours for the position in any fiscal year during which the retiree will receive
				no more than one-half of the salary in effect for the position at the time of
				employment, or
b. For a period of
				time in any fiscal year sufficient in length to permit a retiree to earn not in
				excess of 25 percent of the retiree's final average compensation used to
				calculate the retiree's monthly benefit.
"Fiscal year" shall mean the period beginning on July 1 of
				  any year and ending on June 30 of the next succeeding year as provided by
				  statute.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 34 - Reemployment after Retirement › Section 27-210-34-104 - Determination of Required Number of Working Days for the Position

Current through June 25, 2024
For purposes of Section 103.1.a., the employer shall
				  determine the required number of working days for the position on a full-time
				  basis and the equivalent number of hours representing the full-time position.
				  The retiree then may work up to one-half of the required number of working days
				  or up to one-half of the equivalent number of hours and receive up to one-half
				  of the salary for the position. In the case of employment with multiple
				  employers or in multiple positions with the same employer, the limitation shall
				  equal one-half of the number of days or hours for a single full-time
				  position.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 34 - Reemployment after Retirement › Section 27-210-34-105 - Notification Requirement and Failure to Comply with Regulation

Current through June 25, 2024
To lawfully employ a PERS service retiree under Section 103,
				  the employer must notify PERS in writing of the terms of the eligible
				  employment within five days from the date of employment and also from the date
				  of termination on a form prescribed by the Board. Failure by the employer to
				  timely notify PERS may result in the assessment of a $300 penalty per
				  occurrence payable by the employer.
A service retiree reemployed under Section 103 shall make one
				  election per fiscal year to either (i) limit the number of days/hours worked
				  for all covered employers to that allowed under Section 103.1.a. or (ii) limit
				  the amount of compensation that will be earned from all covered employers as
				  provided under Section 103.1.b. of this regulation.
A retiree who continues in or is elected to covered municipal
				  or county office (and who is not also reemployed in a non-elective position)
				  shall make one election per fiscal year to either (i) waive his or her salary
				  and continue to receive a retirement allowance under Section 103.2.a. or (ii)
				  elect to receive an amount not to exceed 25 percent of the retiree's average
				  compensation in Section 103.2.b. Note that such elected official does not have
				  the option of limiting the number of days or hours worked.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 34 - Reemployment after Retirement › Section 27-210-34-107 - Effect of Reemployment under the Exceptions of Miss. Code Ann. Section 25-11-127 (1972, as amended) on Service Credit and Contributions

Current through June 25, 2024
1. Employment of a retiree described in
				Section 103 does not entitle a retiree to additional service credit for such
				limited period of reemployment, and the retiree so employed shall not make
				contributions to PERS from compensation for that employment.
2. The employer of a PERS retiree reemployed
				in a position as an employee or as a contractual employee under the limited
				reemployment provisions of Section 103.1.a or 103.1.b. shall pay to the board
				the full amount of the employer's contribution, as is in effect at the time of
				employment, on the amount of compensation received by the retiree for his or
				her employment under the applicable section.
3. Whether a retiree holding a Municipality
				or County elective office chooses to waive his or her salary as described in
				Section 103.2.a. or receive limited compensation as described in Section
				103.2.b, the employing municipality or county shall pay to the board the
				employer's contributions, as is in effect at the time of employment, on the
				full amount of the set salary for that elected position as if the position were
				filled by a covered employee. In the case of fee officials covered by a joinder
				agreement, the following shall apply:
a. For
				constables, the county shall pay the amount of the employer's contributions on
				the total direct payments that would otherwise have been issued to the
				constable for direct services to the county, which includes, but is not limited
				to, the allowance from the board of supervisors as provided in Miss. Code Ann.
				§
										25-7-27(1)(f)
				(1972, as amended), and bailiff fees, if applicable, as if the position was
				filled by a covered employee.
b.
				For coroners and surveyors, the county shall pay the amount of the employer's
				contributions on the total direct payments that would otherwise have been
				issued to the coroner or surveyor for direct services to the county as if the
				position was filled by a covered employee.
c. For chancery and circuit clerks, the
				county shall pay the amount of the employer's contributions on the amount that
				would otherwise have been the clerk's total County Payroll Income, whether or
				not such income is subject to the salary limitation as provided in Miss. Code
				Ann. §
										9-1-43
				(1972, as amended), as reported on the Annual Financial Report filed by the
				clerk with the Office of the State Auditor and PERS, not to exceed any
				applicable employee compensation limits, as if the position was filled by a
				covered employee.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 34 - Reemployment after Retirement › Section 27-210-34-110 - Employment through a Third Party

Current through June 25, 2024
The limitations on reemployment while in receipt of a
				  retirement allowance may not be circumvented by contracting to perform services
				  through a third party (i.e., a placement or temporary employment agency). If an
				  individual is performing services with a covered agency as an employee, the
				  reemployment limitations will apply whether a particular retiree has been
				  reemployed directly by the covered agency or through a third party. Whether a
				  retiree has been reemployed with a PERS covered agency, directly or indirectly,
				  is a question of fact to be determined by PERS. In making such determination,
				  PERS will use the IRS factors to determine whether an individual is an employee
				  along with other factors such as the extent to which control is exercised over
				  details of the work by the individual; whether or not the retiree employed is
				  engaged in a distinct occupational business; the skill required in the
				  occupation; whether the employer supplies the tools and place of work; the
				  length of time for which the person is employed; the method of payment; whether
				  the work involved is part of the "regular business" of the
				  employer.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 34 - Reemployment after Retirement › Section 27-210-34-111 - Recovery of Benefits Issued in Error Due to Noncompliance with Provisions of this Regulation

Current through June 25, 2024
Should a retiree fail to comply with the provisions of this
				  regulation resulting in the issuance of benefits in error, monthly benefits
				  shall be canceled where necessary, and a demand shall be made for the return of
				  any such benefits erroneously issued. The retiree shall be given 30 days to
				  return any benefit overpayment without an interest penalty. If any overpayment
				  is not returned within 30 days from the date that notification is issued, the
				  retiree shall be liable for the return of the overpayment plus interest thereon
				  at 10 percent per annum plus all costs of collection with a minimum interest
				  assessment of $50.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 35 - Filing an Application for Monthly Benefits and Establishing an Effective Date of Retirement › Section 27-210-35-100 - Purpose

Current through June 25, 2024
This regulation prescribes 1) the forms and information
				  necessary to file an application for monthly benefits, 2) the conditions under
				  which an effective date of retirement is established, and 3) when changes in
				  the option specified on the retirement application can and cannot be
				  made.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 35 - Filing an Application for Monthly Benefits and Establishing an Effective Date of Retirement › Section 27-210-35-102 - Withdrawal from Service or Termination from Service

Current through June 25, 2024
Section
				  25-11-103(aa)
				  defines "withdrawal from service" or "termination from service" as the complete
				  severance of employment from state service of an employee by resignation,
				  dismissal, or discharge.
For purposes of setting the effective date of retirement,
				  withdrawal from service or termination from service shall mean the cessation of
				  the employee/employer relationship as characterized by resignation or
				  termination from employment, with or without cause. While a member may not be
				  performing the duties of the job, if the member has not resigned or been
				  terminated from employment by the employer, the member is still considered
				  employed. Where the member is on authorized leave with or without pay, such
				  member is considered an employee and thus not terminated from employment for
				  purposes of setting the benefit effective date.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 35 - Filing an Application for Monthly Benefits and Establishing an Effective Date of Retirement › Section 27-210-35-103 - Changing the Optional Benefit Payment Plan before Receipt of a Retirement Benefit

Current through June 25, 2024
No change in the option selected shall be permitted after
				  the member's death or after the member has received a retirement benefit except
				  as provided in Section 104. This prohibition extends to a member's option to
				  receive a refund of the amount of accumulated employee contributions and
				  interest in lieu of receiving a retirement benefit. For purposes of this
				  Regulation, "receipt of a retirement benefit" means negotiating or cashing a
				  benefit payment
.
Except as specifically provided by law, a member
				  may not change an option after 90 days from the date the first benefit payment
				  is issued even if such payment is not negotiated or cashed.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 35 - Filing an Application for Monthly Benefits and Establishing an Effective Date of Retirement › Section 27-210-35-106 - Non-payment of Interest

Current through June 25, 2024
In accordance with Miss. Code Ann. §
									25-11-120(4)
				  (1972, as amended), interest shall not be
				  paid on any benefits, including, but not limited to, benefits that are delayed
				  as a result of an administrative determination or an appeal from an
				  administrative determination.