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 - Requirements for reporting maintenance provided by an employer for periods of time before July 1, 2013

Current through June 25, 2024
In accordance with the provisions of Miss. Code Ann.
				  §§
									25-11-5
				  and
				  25-11-103(k)
				  before July 1, 2013, all agencies, departments, institutions, and political
				  subdivisions that were covered under Social Security through the Public
				  Employees' Retirement System of Mississippi (PERS) or that joined PERS for
				  retirement annuity coverage were required to report and the employee and
				  employer to pay contributions on the value of both
cash
and
non-cash
maintenance allowed employees in addition to their
				  salaries for periods of time before July 1, 2013.
1. Maximum maintenance reportable from July
				1, 2001, to June 30, 2013
From July 1, 2001, to June 30, 2013, the monthly maximum
				  maintenance allowance, which includes the value of employer-provided housing,
				  utilities, and meals, was as follows:
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
2.
				Maximum maintenance reportable from July 1, 1992, to June 30, 2001
From July 1, 1992, to June 30, 2001, the maximum monthly
				  maintenance allowed was as follows:
Maximum Monthly
Title or Position
Maintenance Allowed
of Recipient
$ 600.00
Public school personnel
$ 900.00
Presidents of community or junior colleges
$ 600.00
Other personnel of community or junior colleges
$ 900.00
Heads of state institutions
$ 600.00
Other personnel of state institutions
$1,200.00
Presidents or chancellors of universities
$ 600.00
Other personnel of universities
3.
				Maximum maintenance reportable from July 1, 1984, to June 30, 1992
From July 1, 1984, to June 30, 1992, the maximum monthly
				  maintenance allowed was as follows:
Maximum Monthly
Title or Position
Maintenance Allowed
of Recipient
$ 300.00
Public school personnel
$ 450.00
Presidents of junior colleges
$ 300.00
Other personnel of junior colleges
$ 450.00
Heads of state institutions
$ 300.00
Other personnel of state institutions
$ 600.00
Presidents or chancellors of universities
$ 300.00
Other personnel of universities
4.
				Maximum maintenance reportable from July 1, 1980, to June 30, 1984
From July 1, 1980, to June 30, 1984, the maximum monthly
				  maintenance allowed was as follows:
Maximum Monthly
Title or Position
Maintenance Allowed
of Recipient
$ 200.00
Public school personnel
$ 300.00
Presidents of junior colleges
$ 200.00
Other personnel of junior colleges
$ 300.00
Heads of state institutions
$ 200.00
Other personnel of state institutions
$ 400.00
Presidents or chancellors of universities
$ 200.00
Other personnel of universities
5.
				Maximum maintenance reportable from April 1, 1971, to June 30, 1980
From April 1, 1971, to June 30, 1980, the maximum monthly
				  maintenance allowed was as follows:
Maximum Monthly
Title or Position
Maintenance Allowed
of Recipient
$ 100.00
Public school personnel
$ 150.00
Presidents of junior colleges
$ 100.00
Other personnel of junior colleges
$ 150.00
Heads of state institutions
$ 100.00
Other personnel of state institutions
$ 200.00
Presidents or chancellors of senior colleges
$ 100.00
Other personnel of senior colleges
6.
				Conditions for reporting the value of maintenance
a. Travel and commuting expenses
1. Actual travel expenses that are reimbursed
				by the employer, including, but not limited to, mileage, lodging, meals,
				gasoline, airfare, vehicle rental, shall not be reported to PERS as maintenance
				or as earned compensation.
2. The
				imputed taxable income reported to the Internal Revenue Service by an employer
				for an employee's personal or commuting use of a government-provided vehicle
				shall not be reported to PERS as maintenance or as earned
				compensation.
3. A cash allowance
				provided to an employee or official in lieu of a government-provided vehicle
				shall not be reported to PERS as maintenance or as earned
				compensation.