reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.07 - Newspaper and Magazine Distributor

Current through June 25, 2024
A newspaper distributor who owns his own truck, hires or
					 discharges his or her own employees or helpers, distributes newspapers or
					 magazines in his own territory, and keeps track of his or her own records as to
					 sales and collections, with all sales to such distributor by the publisher and
					 all magazines or newspapers returned within certain limited period being
					 credited to the distributor, who receives no salary, wages or other
					 remuneration from the publisher, no record being kept on where the distributor
					 disposes of the magazines or newspapers which are taken by him or her, is not
					 an employee of the publisher for the reason that the distributors remuneration
					 for his or her services or activities in distribution of magazines or
					 newspapers is derived solely from the resale of magazines or newspapers to
					 customers.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.08 - Temporary, Casual and Training Period Workers

Current through June 25, 2024
The length of employment of an individual employee, however
					 short, and the amount of remuneration paid to him or her, however small, does
					 not affect the employers liability to pay contributions. Contributions are
					 required to be paid on wages of temporary employees as well as on wages of
					 permanent employees.
The term
"casual labor"
exempted under Section
					 71-5-11
					 J (15) (c) of the Law includes labor, which is occasional, incidental, and
					 irregular. The expression not in the usual course of the employing units trade
					 or business includes labor that does not promote or advance the trade or
					 business of the employing unit.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.09 - Pieceworkers

Current through June 25, 2024
Persons who are paid on the basis of the amount of work
					 accomplished are employees, especially where they are subject to the direction
					 or control of the employer.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.11 - Services Performed for the United States

Current through June 25, 2024
Service performed in the employ of the United States or of
					 an instrumentality wholly owned by the United States is excluded. The exemption
					 of federal instrumentalities is restricted to those instrumentalities:
(A) wholly owned by the United States;
				  and/or
(B) exempt from the Law by
				  virtue of some federal statutory provision.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.12 - Dredges

Current through June 25, 2024
Services are exempt that are performed on dredges used for
					 navigation and transportation in carrying on the work of deepening and removing
					 obstructions from channels and harbors which are navigable waters of the United
					 States are exempt.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.13 - Concessionaires on Vessels on Navigable Water of the United States

Current through June 25, 2024
Services performed in the employ of concessionaires on
					 vessels on the navigable waters of the United States are not exempt under the
					 Law.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.14 - Book Publishing Establishment Owned and Operated by Religious Organizations

Current through June 25, 2024
Services performed in the employ of a book publishing
					 establishment owned by a church or convention or association of churches, or
					 that is owned by an organization that is operated primarily for religious
					 purposes, or that is operated, supervised, controlled, or principally supported
					 by a church or convention or association of churches primarily for religious
					 purposes, no part of the net earnings of which inures to the benefit of any
					 private shareholder or individual, are exempt from the Law.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.15 - Privately Owned Hospitals

Current through June 25, 2024
Services performed in the employ of privately owned
					 hospitals are not exempt under the Law. If they are organized and operated
					 exclusively for charitable purposes and no part of the net earnings inures to
					 the benefit of any private shareholder or individual, they come under the "four
					 (4) or more in twenty (20) weeks" provision of Section 7-1-5-11 J (4) of the
					 Law.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.16 - Privately Owned Colleges

Current through June 25, 2024
Services performed in the employ of privately owned
					 institutions of higher learning are not exempt, but if the institution is a
					 non-profit organization it is not a covered employer unless it employs four (4)
					 or more employees for some day in each of twenty (20) different weeks in the
					 current or preceding calendar year.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.17 - Newspaper Correspondents

Current through June 25, 2024
Newspaper correspondents who contribute items subject to
					 acceptance for publication by the newspaper at a stipulated remuneration per
					 item or per inch for news items accepted and published, but who are not
					 employed full time and whose time and effort are not subject to the control of
					 the newspaper, are not employees of the newspaper under the
					 Law.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.18 - Newspaper Carrier

Current through June 25, 2024
Section
					 71-5-11
					 J (15) (m) of the Law, exempts services performed by a person under the age of
					 eighteen (18) in making street sales of newspapers and in making house-to-house
					 delivery of newspapers or shopping news, including handbills and other similar
					 types of advertising material. This exemption does not apply to the handling of
					 newspapers and advertising material prior to the time they are turned over for
					 subsequent delivery or distribution.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.19 - Traveling Salesperson

Current through June 25, 2024
The Law covers individuals performing services for another
					 as salespersons and remunerated on a commission basis and contributions are
					 required on their commissions. Section
					 71-5-11
					 J (2) of the Law specifically covers certain agent-drivers and
					 commission-drivers and certain traveling or city
					 salespersons.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.20 - Agents of Magazine Publishing and Distributing Companies

Current through June 25, 2024
Salespersons and collectors for publishing companies
					 engaged in selling magazines and other publications of such company and
					 collecting for same on a commission basis are employees of the
					 company.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.21 - Officers of Parent Corporation Serving Subsidiary Corporation

Current through June 25, 2024
Officers of a parent corporation serving as officers of a
					 subsidiary corporation, whether they receive remuneration as such or not, are
					 to be included and counted as employees for the purpose of determining whether
					 such subsidiary corporation employs a sufficient number of employees to be
					 subject to the payment of contributions.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.22 - Voluntary Coverage of Exempted Employments

Current through June 25, 2024
An employer may, under certain circumstances, waive his or
					 her exemption and voluntarily become subject to the Law, thereby covering and
					 entitling to benefits his or her employees who would otherwise be
					 exempt.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.23 - Beneficiaries Employed by Administrator

Current through June 25, 2024
Beneficiaries of an estate employed by the administrator of
					 the estate in the operation of the business previously conducted by the
					 decedent are employees of the estate.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.24 - Trustees and Estate-Fiduciaries, Receivers, Trustee, Trustees in Bankruptcy, Administrators of Estates, Guardians and Liquidators of Banks

Current through June 25, 2024
Trusts or estates managed and conducted by a fiduciary,
					 such as a receiver, trustee, trustee in bankruptcy, administrator of an estate,
					 guardian, or liquidator of a bank, are held generally to the employer of
					 persons employed to render and rendering services in connection with the trust,
					 estate, or bank. This construction is applicable not only to strict trusts but
					 also to corporations and estates whose affairs are being administered or
					 liquidated by trustees in bankruptcy and state and federal estates should be
					 filed by the fiduciary. The fiduciary, whether receiver, trustee, trustee in
					 bankruptcy, administrator of an estate, guardian, or liquidator of a bank, is
					 not himself or herself considered an employee of the trust or
					 estate.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.25 - Banks Acting as Trustee, Receiver, Administrator, or Guardian

Current through June 25, 2024
Where a bank acts in the capacity of trustee, receiver,
					 administrator, or guardian and employs persons to render services for the
					 corporation in receivership or the estate being administered, paying such
					 persons out of the funds of such trust or estate, the services performed by
					 such persons are not exempt. The trust, company in receivership, or estate, as
					 the case may be, is the employer. Returns and reports must be made in the name
					 of the trust, company in receivership, or estate, by the bank in its fiduciary
					 capacity.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.26 - Real Estate Agents Managing Real Estate for Owner

Current through June 25, 2024
Where a real estate agent or company manages improved real
					 estate for the owner thereof under an agency contract and in accordance with
					 such contract and as agent of the owner, employs, supervises, directs,
					 controls, and discharges building managers, janitors, maids, and other help,
					 but is not responsible for the payment of their wages except from the funds of
					 the owner in its possession that are deposited in a special account
					 un-comingled with the companys fund, the owner of the real estate, and not the
					 real estate agent or company, who is an independent person, is the employer of
					 such individuals.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.27 - Self-Employed Fishermen

Current through June 25, 2024
Certain fishermen who work on a fishing boat are considered
					 self-employed.
A fisherman is considered self-employed if he meets all of
					 the following:
1. The amount received
				  is based on a share of the catch or a share of the proceeds from the sale of
				  the catch;
2. The share received
				  depends on the amount of the catch:
3. He receives his share from a boat (or from
				  each boat in the case of a fishing operation involving more than one boat) with
				  an operating crew that is normally made up of fewer than ten (10) individuals.
				  This requirement is considered to be met if the average number of crew members
				  on the trips the boat made during the last four (4) calendar quarters was less
				  than ten (10);
4. Any money
				  received other than for a share of the catch or a share of the proceeds from
				  the sale of the catch is less than one hundred dollars ($100.00) per trip, paid
				  only if there is some minimum catch and paid solely for additional duties (such
				  as services performed as mate, engineer, or cook).
Miss. Code Ann.
					 §§
											71-5-115
					 & 71-5-117 (Rev. 2004).
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-604.00 - Records

Current through June 25, 2024
(A) Each employing unit shall keep a true,
				  accurate and complete record which shall show:
(1) all disbursements by items;
(2) the amount of each
				  disbursement;
(3) to whom each
				  disbursement is made;
(4) for what
				  each disbursement is made; and
(5)
				  the number of employees on that day in each week in which it employed the
				  highest number.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-604.01 - Reporting

Current through June 25, 2024
(A) Each employer shall report to the Agency
				  at the time of paying each contribution upon a form or any type of media, and
				  in such a format as prescribed by the Agency, all information concerning the
				  number of employees, total wages paid and total other remuneration paid, if
				  any, for employment for each pay period covered by the contribution, together
				  with such other information as may be prescribed on the report forms or
				  requested by the Agency. He or she shall also furnish quarterly, when and as
				  directed and upon such forms or format as the Agency may prescribe, a report
				  showing for each of his employees during the quarter:
(1) Social Security Account Number;
(2) employee name;
(3) wages paid for employment;
(4) amount of other compensation paid for
				  employment, during the quarter; and
(5) such other information as may be
				  prescribed on the report forms or requested by the Agency.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-604.02 - Reports of Subsidiary Employing Units

Current through June 25, 2024
Any employing unit that owns or controls another separate
					 employing unit within this State may, with the approval of the Agency,
					 designate such separate employing unit as its agent or attorney for the purpose
					 of keeping records and making reports or contributions with respect to
					 employment performed for such separate employing unit. Such designation,
					 however, shall not subrogate the primary liability of the controlling employing
					 unit.
Miss. Code Ann.
					 §§
											71-5-115
					 & 71-5-117 (Rev. 2004).
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-605.00 - Determining the Number of Employees

Current through June 25, 2024
One or more individuals must be employed on any days within
					 the weeks used to calculate the number of employees. The days used to calculate
					 the number of employees does not need to be consecutive. It is not necessary
					 that the individuals so employed be the same individuals; they may be different
					 individuals on each such calendar day. It is also not necessary that the one or
					 more individuals be employed at the same moment of time or for any particular
					 length of time or on any particular basis of compensation. It is sufficient
					 that one or more individuals be employed during the twenty-four (24) hours of a
					 calendar day, regardless of the period of service during that day or the basis
					 of compensation.
In determining whether a person employs a sufficient number
					 of individuals to be an employer subject to the contribution, no individual is
					 counted unless he is engaged in the performance, in whole or in part,
					 primarily, or incidentally, within the State of Mississippi, of services not
					 excluded by Section
					 71-5-11(J)
					 of the Law; or is engaged in the performance elsewhere of services which are
					 incidental to such services in this state, and which are not excluded by
					 Section
					 71-5-11(J).
					 Any individuals who perform services outside the United States for a
					 Mississippi based employer are counted.
Miss. Code Ann.
					 §§
											71-5-115
					 & 71-5-117 (Rev. 2004).
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-606.00 - Computation of Employer Tax Rates

Current through June 25, 2024
All components of the general experience rate and the
					 employers individual experience rate involving the accumulation of data shall
					 be computed for each rate year independent of previous computations.
The Agency will utilize the Cost Rate Criterion (CRC)
					 computations provided by the Unemployment Insurance Service of the U.S.
					 Department of Labor Employment and Training Administration for each period,
					 ending with the CRC computation for December 2001. Computations of CRC for
					 periods subsequent to December 2001 will be made by the Agency from data
					 accumulated through the Agencys reporting processes.
Under no circumstances will the Agency computations
					 specified in this regulation in any manner change or affect the general
					 experience rating of any period prior to the computation for the 2004 calendar
					 year.
This regulation will be effective with the computation of
					 the 2004 annual rates and for all subsequent years.
Miss. Code Ann.
					 §§
											71-5-115
					 & 71-5-117 (Rev. 2004).
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-607.00 - Subdivision Surety Bond

Current through June 25, 2024
Reimbursing Political Subdivisions may execute a Surety
					 Bond in lieu of establishing a revolving fund as provided in Section
					 71-5-35
9
(2)(f) of
					 the Law. The bond shall be executed annually, and shall be for less than two
					 percent (2%) of the covered wages paid during the next preceding year. This
					 bond shall be submitted to the Agency for approval. Failure to submit an
					 approved renewal bond in the allotted time will automatically place the
					 political subdivision under the revolving fund requirement of the Law. Any
					 Surety Bond approved under this regulation shall remain effective according to
					 its terms regardless of the continuation of a contractual relationship between
					 the Political Subdivision and any company providing unemployment insurance
					 services to it.
Miss. Code Ann.
					 §§
											71-5-115
					 & 71-5-117 (Rev. 2004).
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-608.00 - Reimbursing Employer Payment Liability

Current through June 25, 2024
Reimbursing employers who elect to become contributory,
					 whether political subdivisions or non-profit employers defined by the Law, are
					 liable for reimbursements which may accrue, until such time as wages paid by
					 such employer as a reimbursing employer are no longer in the base period of a
					 claim or in the case of extended benefits, the parent claim.
Miss. Code Ann.
					 §§
											71-5-115
					 & 71-5-117 (Rev. 2004).
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-609.00 - Funding Options

Current through June 25, 2024
Any political subdivision rated at two percent (2%),
					 reimbursing, or rated at five tenths of one percent (.5%) and reimbursing, may
					 elect to change its funding option from reimbursing to rate paying in
					 accordance with Section
					 71-5-359
					 of the Law provided the requested information is delivered to the Agency on or
					 before December 1 of the year immediately prior to January 1 of the year for
					 which the election is made. The election will be in effect and in force for no
					 less than two (2) calendar years and the first election shall be made effective
					 the first day of employment and subsequent elections will be made effective
					 January 1 of the year. In the event an employer does not make an election
					 within thirty (30) days of registration, the employer will become a
					 reimbursable employer but will be allowed to make an election for the next
					 calendar year provided the election is received by the Agency as
					 described.
Any IRS 501(C)(3) exempt nonprofit organization that is
					 paying contributions or reimbursing under the authority of the Law may elect to
					 change its funding option by filing a written notice of election with the
					 Agency not later than thirty (30) days prior to the election. Such election
					 shall not be terminable by the organization for that and the next tax year. Any
					 nonprofit organization which makes an election in accordance with
					 71-5-357(a)(i) of the Law will continue to be liable for contributions unless
					 it files with the Agency a written termination notice not later than thirty
					 (30) days immediately following the date of determination of such subjectivity.
					 In the event the non-profit employer chooses to give up its right to be a
					 reimbursing employer, such employer must give written notification to the
					 Agency no later than November 30 of the year preceding the year for which it
					 will again become liable for contributions. Any reimbursements that accrue
					 following such election will continue to be the responsibility of the
					 non-profit employer.
Miss. Code Ann.
					 §§
											71-5-115
					 & 71-5-117 (Rev. 2004).
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-610.00 - Temporary Help Firm

Current through June 25, 2024
A temporary help firm is any individual or organization who
					 recruits and hires its own employees and provides those employees to other
					 individuals or organizations to perform some service, to support or supplement
					 the existing workforce in special situations such as employee absences,
					 temporary skill shortages, seasonal workloads and special assignments and
					 projects, with the expectation that the workers position will be terminated
					 upon the completion of the specified task or function.
A temporary help firm is presumed to be the employer for
					 unemployment insurance purposes of a temporary employee assigned to a client
					 for up to one (1) year of continuous service with that client from the last day
					 of the first quarter in which the worker was assigned, irrespective of the
					 number of hours the temporary employee works at the clients place of business.
					 Continuous service means service to the same client with less than thirty (30)
					 consecutive days break in service. After a temporary employee has completed one
					 (1) year of continuous service with the same client, the relationship of
					 employer and employee shall be determined in accordance with the principles of
					 a common law governing the relation of master and servant and a temporary help
					 firm may be required to demonstrate that it is an employer consistent with such
					 principles.
Provided however that any temporary help firm will be
					 considered prima facia in compliance with this regulation if at least ninety
					 percent (90%) of the total number of individuals working for the temporary help
					 firm on any day has been assigned to all clients for a period not exceeding
					 twelve (12) months from the last day of the first calendar quarter in which the
					 worker was assigned.
Miss. Code Ann.
					 §§
											71-5-115
					 & 71-5-117 (Rev. 2004).
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-611.00 - Power of Attorney

Current through June 25, 2024
Any individual or organization providing representation to
					 any employer or claimant, in any unemployment issues in the absence of the
					 client, must provide a power of attorney signed by the entity they will
					 represent. A power of attorney is not required if the individual is a Certified
					 Public Accountant who is a member of the AICPA, or an attorney who is a member
					 of the Mississippi Bar Association or another Bar Association of equal status
					 in another state or jurisdiction of the United States of America; or an
					 Enrolled Agent who is a federally-authorized tax practitioner and is a member
					 of the National Association of Enrolled Agents.
Miss. Code Ann.
					 §§
											71-5-115
					 & 71-5-117 (Rev. 2004).
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-613.00 - Contractors and Sub-contractors Must be Reported

Current through June 25, 2024
Whenever and as an employing unit contracts with or has
					 under it any contractor or sub-contractor for any employment which is part of
					 its usual trade, occupation, profession, or business, such employing unit may
					 be required to furnish in writing to the Agency:
(A) name and address of each such contractor
				  or sub-contractor;
(B) date of
				  commencement of the work under such contract;
(C) place or places at which the work is to
				  be performed;
(D) whether such
				  contractor of sub-contractor is registered as an employer under the Employment
				  Security Law; and
(E) if
				  registered, the registration number of the employing unit.
Miss. Code Ann.
					 §§
											71-5-115
					 & 71-5-117 (Rev. 2004).
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-614.00 - Establishment of Employer Contribution Rate during Pendency of Appeal on Liability Questions

Current through June 25, 2024
During the period an appeal is pending the agency will take
					 no collection action regarding taxes. First and final notices, as required by
					 sections
					 71-5-365
					 and
					 71-5-367,
					 will be issued and transmitted to the employer and wage information (workers
					 names, social security numbers and payments to workers) will be required by the
					 Department. Wage information will consist of any payments the Department has
					 determined to be wages paid by the employer even though the appeal is still
					 active. Payment of taxes will be required once liability has been determined,
					 and no further appeal rights exist under the Mississippi Employment Security
					 Law.
Miss. Code Ann.
					 §§
											71-5-115
					 & 71-5-117 (Rev. 2004).
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 700 - FINANCIAL › Section 20-101-700-700.00 - Combining Securities

Current through June 25, 2024
The agency shall have the discretion to combine all
					 securities/collateral held in separate accounts for the purposes of fulfilling
					 the requirements set forth in Miss. Code Ann. 71-5-455. The securities, once
					 combines, can be pledged against all other similar accounts; provided these
					 separate accounts reside at the same bank.
Miss. Code Ann.
					 §§
											71-5-115
					 & 71-5-117 (Rev. 2004).
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 800 - EMPLOYMENT SERVICES › Section 20-101-800-800.00 - Mississippi First Initiative (Senate Bill 2662)

Current through June 25, 2024
The Mississippi Jobs First Bill (SB NO. 2622 of the 2012
					 Legislative Session and any future corresponding citation in the Mississippi
					 Code of 1972) requires contractors that are awarded bids for public works
					 projects that utilize funds received by State or Local governmental entities
					 resulting from a federally declared disaster or a spill of national
					 significance to register and list job opportunities with the Mississippi
					 Department of Employment Security (MDES). This initiative will ensure that
					 Mississippians have an opportunity to apply for jobs created by a
					 disaster.
NOTE: The following rules (800.01-800.04) concerning
					 the Mississippi Jobs First Bill pertain only to contracts executed after the
					 law went into effect on May 1, 2012. All contracts existing before the
					 effective date are not subject to these provisions.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 800 - EMPLOYMENT SERVICES › Section 20-101-800-800.01 - Responsibility of State and Local Government

Current through June 25, 2024
(A) It is the
				  responsibility of state and local government entities soliciting bids for
				  public works projects that utilize funding resulting from a federally declared
				  disaster or spill of national significance to ensure that all contractors
				  submit, with their bid, a completed employment plan which shall include the
				  following information: the type of jobs involved in the project; the skill
				  level of the jobs involved in the project; wage information on the jobs
				  involved in the project; the number of vacant positions that the contractor
				  needs to fill; how the contractor will recruit low wage and unemployed
				  individuals for job vacancies; other information that may be required by MDES;
				  and proof of registration with MDES for taxation in accordance with provisions
				  of Title 71.
(B) When a contractors
				  bid is accepted, the state or local government entity shall enter into an
				  agreement with the contractor that requires the contractor to only hire
				  personnel referred from MDES for a period of ten (10) days from when the
				  contract is awarded.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 800 - EMPLOYMENT SERVICES › Section 20-101-800-800.03 - Role of the MDES WIN Job Center

Current through June 25, 2024
MDES will designate sites to assist contractors according
					 to location of the federally declared disaster. After the job order(s) have
					 been finalized and opened for recruitment, the MDES WIN Job Centers will begin
					 the process of referring qualified applicants to the contractor to consider for
					 the vacant positions.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 800 - EMPLOYMENT SERVICES › Section 20-101-800-800.04 - Reporting Requirement

Current through June 25, 2024
In accordance with the act, MDES will provide the
					 Mississippi Legislature with an annual report ending June 30, 2013, and will
					 follow each year thereafter. MDES will develop procedures to track and report
					 relevant information received from contractors. The annual report will detail
					 data received from contractors that were awarded contracts under this act
					 throughout the year.
Mississippi Administrative Code › Title 20 - Labor › Part 201 - Mississippi Works Fund Rules And Regulations › Chapter 1 - Statutory Authority › Rule 20-201-1-1.1 - Statutory Authority

Current through June 25, 2024
The Mississippi Works Fund was created through Mississippi
				  Works Funds created in Mississippi Code Annotated §
									71-5-353.
The rules for the Mississippi Works Fund (MS Works Fund) are
				  promulgated in accordance with Senate Bill 2723, Regular Legislative Session
				  2022, which empowers and requires the Office of Workforce Development
				  (AccelerateMS) to create rules and implement performance metrics for the MS
				  Works Fund to determine added value to the local and state
				  economy.
Miss. Code
				  Ann. §
										71-5-353 and §
										37-153-7
Mississippi Administrative Code › Title 20 - Labor › Part 201 - Mississippi Works Fund Rules And Regulations › Chapter 2 - MS Works Fund Projects › Rule 20-201-2-2.1 - Introduction

Current through June 25, 2024
The MS Works Fund is a legislatively authorized program
				  administered by AccelerateMS that is tasked with providing funding to address
				  immediate training needs and support for related economic development
				  activities throughout the state. MS Works funding may be utilized by
				  AccelerateMS for three types of projects:
A. Job Creation Projects
B. Workforce Retention and Reskilling
				Projects
C. Local workforce
				delivery coordination and outreach
Miss. Code
				  Ann. §
										71-5-353
Mississippi Administrative Code › Title 20 - Labor › Part 201 - Mississippi Works Fund Rules And Regulations › Chapter 2 - MS Works Fund Projects › Rule 20-201-2-2.2 - Applications

Current through June 25, 2024
External applications are accepted year-round, as training
				  needs are identified, if funds are available. Training Providers must apply on
				  behalf of the Benefitting Business through AccelerateMS and complete the MS
				  Works Fund proposal package.
Requirements include:
A. Business Description
B. Project Description
C. Detailed Job and Wage
				Information
D. Consent to Release
				Employment Data (UI Wage Record)
E.
				Certification
F. Vendor
				Registration
Miss. Code
				  Ann. §
										71-5-353
Mississippi Administrative Code › Title 20 - Labor › Part 201 - Mississippi Works Fund Rules And Regulations › Chapter 2 - MS Works Fund Projects › Rule 20-201-2-2.3 - Training Partners

Current through June 25, 2024
The Mississippi public community college system and its
				  partners shall be the primary entities to facilitate the training associated
				  with each of the types of projects, but other training partners are also
				  eligible to provide training services based on the training plan approved by
				  AccelerateMS. Eligible applicants include:
A. Community and junior colleges
B. State institutions of higher
				learning
C. The local Planning and
				Development District
Miss. Code
				  Ann. §
										71-5-353
Mississippi Administrative Code › Title 20 - Labor › Part 201 - Mississippi Works Fund Rules And Regulations › Chapter 2 - MS Works Fund Projects › Rule 20-201-2-2.4

Current through June 25, 2024
Within this document, the applicant is identified as the
				  Training Provider
.
Additionally, the industry benefiting from
				  training is identified as the Benefitting Business. To qualify a full-time job
				  is defined as averaging a minimum of 35 hours per week.
Miss. Code
				  Ann. §
										71-5-353
Mississippi Administrative Code › Title 20 - Labor › Part 201 - Mississippi Works Fund Rules And Regulations › Chapter 2 - MS Works Fund Projects › Rule 20-201-2-2.5 - Project Descriptions

Current through June 25, 2024
A. Job Creation
				Projects primarily address economic development projects, which must result in
				net new jobs or meet retention requirements. These projects must be tied to a
				specific project with an eligible industry.
B. Workforce Retention and Reskilling
				Projects are adopted to meet the critical training needs of a specific
				Benefitting Business to train existing employees in skills necessary for the
				retention of jobs to support competitiveness. These projects must result in a
				trained and work-ready applicant pool. Training must strive to comply with the
				Workforce Innovation and Opportunity Act (WIOA) plan and meet targeted sector,
				credential, and middle skill job requirements. When possible, MS Works Funds
				shall be used to increase the number of certificated employees in the
				state.
C. Local Workforce Delivery
				Coordination and Outreach allows AccelerateMS to utilize funding for regional
				coordination and outreach of workforce planning and delivery or training
				needs.
Miss. Code
				  Ann. §
										71-5-353
Mississippi Administrative Code › Title 20 - Labor › Part 201 - Mississippi Works Fund Rules And Regulations › Chapter 2 - MS Works Fund Projects › Rule 20-201-2-2.6 - MS Works Eligible Projects

Current through June 25, 2024
Eligible projects must meet the critical training needs of a
				  specific Benefitting Business with high-wage jobs. Funding must be used to
				  train employees in skills necessary for the operation of the business, or to
				  support subsidized on-the-job training for net new full-time jobs created or
				  full-time employees retrained to enhance competitiveness. MS Works grants
				  should be used in conjunction with existing training funds through coordination
				  with the Workforce Innovation and Opportunity Act, Mississippi Workforce
				  Enhancement Training funds, and other funding to maximize resources.
A. The Benefitting Business should be
				targeted towards, but not limited to, high growth target industry sectors, as
				identified by the Mississippi Development Authority (MDA);
B. The Benefiting Business shall create or
				enhance at least 10 net full-time, permanent jobs;
C. Retention of trained employees is
				extremely important. AccelerateMS will not commit funds towards training for
				any job that is known to be short-term (a year or less). Furthermore, future
				funds will not be committed toward training for a Benefitting Business that has
				a poor history of job retention.
D.
				Funding may also be used by AccelerateMS to coordinate local economic
				development activities with the Benefitting Businesses and Training Providers
				to help develop a comprehensive training plan, oversee implementation, and for
				outreach activities.
Miss. Code
				  Ann. §
										71-5-353
Mississippi Administrative Code › Title 20 - Labor › Part 201 - Mississippi Works Fund Rules And Regulations › Chapter 2 - MS Works Fund Projects › Rule 20-201-2-2.7 - MS Works Eligible Applicants

Current through June 25, 2024
The applicable Training Provider will apply on behalf of a
				  Benefitting Business to receive training funds. The Benefitting Business must
				  fall into one of the following two categories:
A. Existing: For-profit businesses that have
				been in operation for a minimum of one year prior to the application date, are
				expanding the number of net new full-time employees at the Mississippi location
				OR need to train existing full-time employees in skills necessary for the
				retention of jobs. Entities must be current on all federal and state tax
				obligations and are financially viable to be eligible to apply.
B. New: For-profit businesses that have been
				recruited to the state by MDA or in consultation with MDA. Entities must be
				current on all federal and state tax obligations and are financially viable to
				be eligible to apply.
Miss. Code
				  Ann. §
										71-5-353
Mississippi Administrative Code › Title 20 - Labor › Part 201 - Mississippi Works Fund Rules And Regulations › Chapter 2 - MS Works Fund Projects › Rule 20-201-2-2.8 - Allowable Use of Funds

Current through June 25, 2024
MS Works Funds may only be used for immediate training needs
				  for the net jobs created and retained. Requirements for Use of Funds:
A. Not more than five hundred thousand
				dollars ($500,000) may be awarded annually for the training needs of any one
				employer.
B. Project cycles run for
				a maximum of 36 months, beginning with the date of the first hire or, in the
				case of retention or reskilling projects, the application date. After 36
				months, the project must be closed, unless an extension is granted.
				AccelerateMS may recommend a longer performance period for a project at the
				time AccelerateMS is making a commitment to a project.
C. MS Works Funds should be used as part of
				an overall workforce training funding plan that maximizes the value of
				workforce funds available from other sources, including but not limited to
				local, state, or federal sources. Applicants must disclose state or federal
				funds sought or awarded for workforce training.
D. Eligible projects must meet critical
				training needs of the Benefitting Business to train new or existing employees
				in skills necessary for the operation of the business.
1. MS Works Fund grants shall be available
				for, but not limited to high growth industry sectors as designated by
				MDA.
2. These funds shall place a
				special emphasis and priority on skill enhancement and related assessments such
				as nationally recognized credentials and certifications.
3. Subsidized On-the-Job training for new and
				existing employees, hiring of instructors, apprenticeships, train-the-trainer
				expenses, customized training, and similar expenses approved by AccelerateMS
				are eligible for MS Works funding.
4. Priority for training shall be given to
				improving the skills of unemployed and underemployed individuals.
5. Training in operational strategies to
				improve efficiency of business operations connected to an expansion is
				allowed.
6. MS Works grants may be
				used for Lean Manufacturing training, only to match the contribution to the
				cost of such training made by the company or group of companies.
7. Educational training including, but not
				limited to: workplace literacy, basic skills, soft skills, and English as a
				second language may be included as a portion of the training plan.
8. Local workforce delivery coordination and
				outreach may only be initiated by AccelerateMS based on specific needs of the
				office.
Mississippi Administrative Code › Title 20 - Labor › Part 201 - Mississippi Works Fund Rules And Regulations › Chapter 2 - MS Works Fund Projects › Rule 20-201-2-2.9 - MS Works Unallowable Use of Funds

Current through June 25, 2024
The following activities are specifically prohibited for
				  funding from MS Works Funds:
A.
				Project funds may not be used to pay training costs of a company that relocates
				the company's worksite from one community in Mississippi to another.
B. MS Works Fund grants may not be used to
				provide the following:
1. Proprietary
				management training packages such as: VitalEdu, AchieveGlobal, Plexus, Zig
				Ziglar, Phi Theta Kappa Leadership, Stephen Covey and similar packages;
				or
2. Training for gaming
				enterprises, hospital systems, retail facilities or other service sector
				businesses.
Mississippi Administrative Code › Title 20 - Labor › Part 201 - Mississippi Works Fund Rules And Regulations › Chapter 2 - MS Works Fund Projects › Rule 20-201-2-2.10 - Application Process

Current through June 25, 2024
The applicable Training Provider, in partnership with the
				  Benefitting Business, must submit electronic copies of the application in the
				  format adopted by AccelerateMS.
A. The
				application must be complete, with all information supplied. Incomplete
				applications will not be eligible;
B. The application must clearly describe the
				training to be delivered, state the training objectives, and describe how the
				funds will be used to meet the objectives;
C. The application must document that the
				training is needed and include other resources that are available to meet the
				need;
D. A customized training plan
				must be submitted that, when applicable, is aligned with the WIOA state plan.
				This plan should be submitted in the AccelerateMS prescribed format and
				include, at a minimum:
1. Training
				objectives
2. Curriculum
3. Instructor
4. Training hours
5. Budget
6. Anticipated wage escalation for
				employees
Mississippi Administrative Code › Title 20 - Labor › Part 201 - Mississippi Works Fund Rules And Regulations › Chapter 2 - MS Works Fund Projects › Rule 20-201-2-2.11 - MS Works Subgrant Agreement

Current through June 25, 2024
Upon approval of the application by AccelerateMS, Training
				  Providers must enter into a sub grant agreement with AccelerateMS to facilitate
				  training related to the project activity.
Miss. Code
				  Ann. §
										71-5-353
Mississippi Administrative Code › Title 20 - Labor › Part 201 - Mississippi Works Fund Rules And Regulations › Chapter 2 - MS Works Fund Projects › Rule 20-201-2-2.12 - MS Works Disbursement and reimbursement of Funds

Current through June 25, 2024
All funds deposited into the Mississippi Department of
				  Employment Security (MDES) MS Works Fund shall be disbursed exclusively by the
				  Executive Director of the MDES, in accordance with the rules and regulations
				  promulgated by AccelerateMS. The MDES, upon approval by AccelerateMS, will make
				  all disbursements to the Training Provider.
The Training Provider will be reimbursed upon completion of a
				  participant's training. Reimbursement requests should be submitted quarterly,
				  but no more frequently than every thirty (30) days.
Miss. Code
				  Ann. §
										71-5-353