reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 300 - BENEFIT REGULATIONS › Section 20-101-300-318.03 - Benefit Rights for Interstate Claimants

Current through June 25, 2024
If a claimant files a claim against a state, and it is
					 determined by such state that the claimant has available benefit credits in
					 such state, then claims shall be filed only against such state as long as
					 benefit credits are available in that state. Thereafter, the claimant may file
					 claims against any other state in which there are available benefit
					 credits.
For the purposes of this regulation, benefit credits shall
					 be deemed to be unavailable whenever benefits have been exhausted, terminated,
					 or postponed for an indefinite period or for the entire period in which
					 benefits would otherwise be payable, or whenever benefits are affected by the
					 application of a seasonal restriction.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 300 - BENEFIT REGULATIONS › Section 20-101-300-318.04 - Claims for Benefits

Current through June 25, 2024
(A) Claims for
				  benefits or waiting period shall be filed by interstate claimants on uniform
				  interstate claim forms and in accordance with uniform procedures developed
				  pursuant to the Interstate Benefit Payment Plan. Claims shall be filed in
				  accordance with the reporting period used by the agent state. Any adjustments
				  required to fit the reporting period used by the liable state shall be made by
				  the liable state on the basis of consecutive claims filed.
(B) Claims shall be filed in accordance with
				  agent state regulations for intrastate claims by established agency methods.
(1) With respect to claims for weeks of
				  unemployment in which an individual was not working for his regular employer,
				  the liable state shall, under circumstances which it considers good cause,
				  accept a continued claim filed up to one (1) week, or one (1) reporting period,
				  late. If a claimant files more than one (1) reporting period late, an initial
				  claim must be used to begin a claim series and no continued claim for a past
				  period shall be accepted.
(2) With
				  respect to weeks of unemployment during which an individual is attached to his
				  regular employer, the liable state shall accept any claim which is filed within
				  the time limit applicable to such claims under the law of the agent state,
				  provided the same is not inconsistent with the provisions of the Mississippi
				  Employment Security Law.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 300 - BENEFIT REGULATIONS › Section 20-101-300-318.05 - Determination of Claims

Current through June 25, 2024
(A) The agent state
				  shall, in connection with each claim filed by an interstate claimant, ascertain
				  and report to the liable state such facts relating to the claimant's
				  availability for work and eligibility for benefits as are readily determined in
				  and by the agent state.
(B) The
				  agent state's responsibility and authority in connection with the determination
				  of interstate claims shall be limited to investigation and reporting of
				  relevant facts. The agent state shall not refuse to take an interstate
				  claim.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 300 - BENEFIT REGULATIONS › Section 20-101-300-318.06 - Appellate Procedure

Current through June 25, 2024
(A) The agent state
				  shall afford all reasonable cooperation in the taking of evidence and the
				  holding of hearings in connection with appealed interstate benefit
				  claims.
(B) With respect to the
				  time limits imposed by the law of the liable state upon the filing of an appeal
				  in connection with a disputed benefit claim, an appeal made by an interstate
				  claimant shall be deemed to have been made and communicated to the liable state
				  on the date when it is received by any qualified officer of the agent
				  state.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 300 - BENEFIT REGULATIONS › Section 20-101-300-318.07 - Extension of interstate benefit payments to include claims taken in and for Canada

Current through June 25, 2024
As part of the interstate agreement, the regulations
					 regarding interstate claims shall apply to claims taken in and for
					 Canada.
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 300 - BENEFIT REGULATIONS › Section 20-101-300-319.00 - Benefits Deceased Claimants

Current through June 25, 2024
In order to provide for the payment of benefits in cases
					 where the claimant has filed a valid claim and has died before receiving
					 payment, the Agency adopts the following regulations:
(A) Wholly or partially paid benefits due at
				  the time of the claimants death will be paid to the duly qualified
				  administrator or executor of the estate of the deceased claimant. If an
				  administrator or executor is not appointed, the benefits will be paid to the
				  claimants heir or heirs at law as determined by the laws of descent and
				  distribution in the State of Mississippi, and supported by appropriate
				  affidavit.
(B) Any benefit checks
				  that have not been cashed that were issued directly to the deceased claimant
				  shall be returned to the Agency for cancellation before any funds shall be paid
				  in lieu of such check.
(C) Any
				  claim for benefits due a deceased claimant by any person as herein provided
				  must be filed with the Agency within ninety (90) days following the death of
				  the claimant; provided, however, the Executive Director, may extend said
				  period.
(D) It is the
				  responsibility of the person claiming payment of benefits due a deceased
				  claimant to request payment of such benefits, and must provide an affidavit
				  setting forth facts upon which the claim is based.
(E) Payments due a deceased claimant that are
				  made by electronic processes will only be issued to the individual requesting
				  said benefits under the guidelines established by the banking
				  industry.
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 300 - BENEFIT REGULATIONS › Section 20-101-300-320.00 - Seasonal Industry

Current through June 25, 2024
(A) Definitions:
(1) Seasonal industry is
(a) that group of employers classified as
				  cotton gins under the four-digit Industrial Classification Code based on the
				  Standard Industrial Classification Manual. If an employer with a different
				  classification has a cotton ginning operation, the Agency will assign such unit
				  a sub-classification for cotton gins.
(b) that group of employers who employ
				  vendors, concessionaires, and people working at jobs providing services at
				  professional baseball stadiums.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 300 - BENEFIT REGULATIONS › Section 20-101-300-321.00 - Charging and Non-Charging of Benefits

Current through June 25, 2024
(A) Benefits paid
				  to a claimant will be charged or non-charged as set forth in Section
				  71-5-355(2)
				  (b)(ii) the Law.
(B) An employer shall be eligible for
				  non-charging as provided in (A) above only when they have furnished the Agency
				  with notice regarding the separation from work or refusal to accept an offer of
				  suitable work, whichever is applicable, in the manner and within the time
				  required, by one of the following methods:
(1) The employer has, within ten (10) days
				  from the mailing date or date of electronic delivery of Notice to Employer of
				  Claim Filed and Request for Information (Form UI-21A) to submit to the Agency a
				  written statement showing the date and detailed reason for the separation or
				  the date and details with respect to the refusal of an offer of suitable
				  employment from such employer, whichever is applicable, identifying the
				  individual involved by name and Social Security account number. Failure to
				  furnish such information within the time required will result in the employer
				  being denied eligibility for the relief of charges as provided in the
				  referenced section of the Law.
(2)
				  The employer has ten (10) days from the date of the refusal of an offer of
				  suitable employment to notify the Agency in writing of such refusal, giving the
				  date and details with respect thereto.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 300 - BENEFIT REGULATIONS › Section 20-101-300-322.00 - Vacation and Holiday Pay

Current through June 25, 2024
The legislative definition of unemployment specifies that
					 an individual shall be deemed "unemployed" in any week during which they
					 perform no services, and with respect to which no wages are payable to him or
					 her. Vacation and holiday wages flow from services rendered prior to being laid
					 off temporarily or released from employment, and are earned prior to such
					 action. Vacation and holiday pay shall not be deducted from unemployment
					 insurance benefits to which an individual is otherwise
					 entitled.
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 400 - BENEFIT PAYMENT CONTROL REGULATIONS › Section 20-101-400-400.00 - Overpayments Generally

Current through June 25, 2024
Any benefits erroneously paid to claimant pursuant to the
					 provisions of Section
					 71-5-517
					 of the Law may be set up as an overpayment to the claimant; and must be
					 liquidated before any future benefits can be paid to the claimant. Further, the
					 Agency shall be entitled to reimbursement or repayment of overpayments when
					 benefits were paid to a claimant erroneously for any reason, including but not
					 limited to a re-determination or reversal due to an appeal. However, the Agency
					 shall have the discretion not to setup an overpayment when the Agency deems the
					 overpayment amount to be too small to offset, recoup, or otherwise justify the
					 administrative costs of doing so. The Agency may also have the discretion to
					 write-off an overpayment when the claimant proves total disability according to
					 the Agencys rules and regulations or the Social Security Administration, and in
					 the event of proof of death.
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 400 - BENEFIT PAYMENT CONTROL REGULATIONS › Section 20-101-400-401.00 - Reporting Earnings While Filing for Benefits

Current through June 25, 2024
For purposes of determining entitlement to benefits, an
					 individual must report wages as defined by the Law payable to him or her in any
					 week, regardless of whether compensation has been received.
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 400 - BENEFIT PAYMENT CONTROL REGULATIONS › Section 20-101-400-402.00 - Criteria for Determining Overpayments (Fraud and Non- Fraud)

Current through June 25, 2024
An overpayment of benefits occurs when a person receives
					 benefits under this chapter while any conditions for the receipt of benefits
					 imposed by this chapter were not fulfilled in his/her case, while the claimant
					 was disqualified from receiving benefits, or when the claimant receives
					 benefits and is later found to be disqualified or ineligible due to any reason.
					 Reasons for disqualification and ineligibility may include but are not limited
					 to a re-determination or reversal by the Agency or the courts of a previous
					 decision to award the claimant benefits or failure by the claimant to properly
					 report his/her earnings during the week earned when filing a weekly
					 certification.
For purposes of determining unreported earnings, the Agency
					 will consider the claim week to be Sunday through Saturday. The Agency will not
					 consider holiday pay, vacation pay, severance pay, bonus pay, jury duty,
					 reserve components (week-end drill), unit training assembly (summer camp),
					 loans, cash advances and retroactive wages in the computation of unreported
					 earnings overpayments.
Any person determined to have received an overpayment of
					 benefits for any reason may be liable to the Agency for the repayment of those
					 benefits. The Agency shall also determine whether the overpayment was received
					 by the claimant through fraud committed by the claimant and assess appropriate
					 penalties under such circumstances.
For the purpose of determining fraud, the Agency will
					 consider that (1) a person received benefits, (2) at a time when he/she was
					 ineligible, (3) by reason of a nondisclosure or misrepresentation of a material
					 fact, (4) made by that person or another, and/or (5) had the willful intent to
					 commit fraud or had knowledge of the omitted or misrepresented fact. Fraud may
					 be implied or presumed from the circumstances, such as but not be limited to,
					 failure to report earnings on weekly claims forms, or falsification of any
					 documents. This inference may be overcome by the introduction of contrary
					 evidence. Fraud shall include, but not be limited to the claimants actual
					 falsification of any documents which will include but not be limited to
					 certification or proof of earnings and doctors statements.
If the claimant does not report his earnings correctly, but
					 does report at least fifty percent (50%) of his earnings for a particular week,
					 the week would be considered non-fraudulent with a non-fraud overpayment
					 established.
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 400 - BENEFIT PAYMENT CONTROL REGULATIONS › Section 20-101-400-403.00 - Collection of Overpayments

Current through June 25, 2024
Pursuant to the authority granted to the Agency by Section
					 71-5-19(4)
					 of the Law, the Agency shall have the authority or discretion to pursue
					 repayment and collection of overpayments that occurred due to any reason,
					 including overpayments that result from a re-determination by the Agency, or
					 that occur as the result of an appeal within the Agency or to the courts, and
					 irrespective of whether said overpayment resulted from fraud, non-disclosure,
					 or misrepresentation by the claimant. The Agency shall have the authority to
					 pursue collection of all overpayments, including overpayments that result from
					 a re-determination or reversal from an appeal, by the methods or manner as
					 provided in Sections
					 71-5-363
					 through
					 71-5-383 of
					 the Law, for the collection of past-due contributions, also authorized by
					 Section
					 71-5-19
					 of the Law. Methods of collection shall include, but not be limited to, cash
					 repayment, offset of future benefits, filing liens, warrants, or suit,
					 garnishment, and interception of state income tax refunds.
Any such judgment, lien or warrant against a person for
					 collection of an overpayment shall be in the form of a seven (7) year renewable
					 lien. Unless action is brought thereon prior to expiration of the lien, the
					 Agency must refile the notice of the lien prior to its expiration at the end of
					 seven (7) years. There shall be no limit upon the number of times the Agency
					 may refile notices of liens for collection of overpayments. The Agency will
					 participate in the Interstate Reciprocal Overpayment Recovery Arrangement,
					 which will include withholding benefits in order to assist other states in
					 collecting overpayments.
Overpayments must be liquidated in accordance with specific
					 program restrictions before future benefits can be paid to the
					 individual.
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 400 - BENEFIT PAYMENT CONTROL REGULATIONS › Section 20-101-400-404.00 - Disqualification Period Assessed For Fraud

Current through June 25, 2024
The Agency has the authority to assess disqualifications
					 for a period up to 52 weeks, according to the circumstances of each case. Under
					 this authority the Agency shall impose the following penalties under the stated
					 conditions:
1. For the first fraudulent
				  overpayment received by a claimant a six week disqualification is established
				  for each week up to a total of four such weeks. For five or more fraudulent
				  weeks a fifty-two (52) week disqualification is assessed.
2. For the second or greater fraudulent
				  overpayment received by a claimant within three years of the establishment date
				  of a previous fraudulent overpayment, a twelve week disqualification is
				  established for each week up to a total of four such weeks. For five or more
				  fraudulent weeks a fifty-two (52) week disqualification is assessed.
The disqualification period shall start no later than the
					 week during which the initial determination of such fraudulent overpayment is
					 made.
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 400 - BENEFIT PAYMENT CONTROL REGULATIONS › Section 20-101-400-405.00 - Interest Accrual

Current through June 25, 2024
Interest accrues at the rate of one per centum (1%) per
					 month on the unpaid principal balance beginning with the month following the
					 month in which the overpayment is established.
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 400 - BENEFIT PAYMENT CONTROL REGULATIONS › Section 20-101-400-406.00 - Prosecution of Fraudulent Overpayments

Current through June 25, 2024
The Agency has the authority to prosecute overpayments due
					 to fraud as defined in Subsection 402.00 above and Section
					 71-5-19(4)
					 of the 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 500 - LEGAL

Current through June 25, 2024
No applicable Administrative Regulations as of July,
				  2011.
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 20-101-600-600.00 - First Contribution Payment

Current through June 25, 2024
The first contribution payment of an employer who is newly
					 liable for contribution in any year will become due and be payable on or before
					 the last day of the month immediately following the calendar quarter the
					 individual or employing unit became a liable employer.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-600.01 - Payment of Contribution

Current through June 25, 2024
(A) Each quarterly
				  contribution payment shall be based upon wages paid for employment in all pay
				  periods (weekly, biweekly, monthly, semimonthly) ending within the
				  quarter.
(B) The first contribution
				  payment of an employer who becomes newly liable for contributions in any year
				  because of employment performed for such employer within such a year shall
				  include contributions with respect to all wages paid for employment from the
				  first day of the calendar year. Such wages shall be reported in the calendar
				  quarter in which the wages were paid and contributions shall be paid for the
				  quarter in which the wages were paid.
(C) The first contribution payment of an
				  employer who becomes newly liable for contributions by any of the three
				  following methods is due for the quarter in which the wages were paid.
				  Employers establish liability by:
(1)
				  Acquiring the business of an employer;
(2) Employer and/or employers predecessor(s)
				  who employed one or more workers, acquiring the business of an employing unit
				  whose employment record together with his or her own employment record totals
				  one or more employees on one or more days in each of twenty (20) weeks of the
				  current or last calendar year, regardless of whether the workers were the same
				  person or different in each of the different weeks; and/or
(3) Affiliation with one or more other
				  employing units whose employment record together with his or her employment
				  record totals one or more employees on one or more days in each of twenty (20)
				  weeks of the current or last calendar year.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-600.02 - Transmittal of Contributions Payments

Current through June 25, 2024
Payment of contributions sent through the United States
					 mail shall be deemed to have been made as of the date shown by the postmark
					 thereon. All other payments of contributions shall be considered to have been
					 made on date received by the Agency.
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 20-101-600-600.03 - Overpayment of Contributions

Current through June 25, 2024
Overpayment of contributions by an employer for one period
					 may be credited on subsequent contributions due.
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 20-101-600-601.00 - Wages Defined

Current through June 25, 2024
(A) Definition
"Wages" means all remuneration for personal services,
					 including commissions and bonuses, and the value of all remuneration in any
					 medium other than cash. The name by which such remuneration is designated is
					 immaterial. Thus, salaries, commissions on sales or on insurance premiums,
					 fees, and bonuses are wages within the meaning of the Law if they are, in fact,
					 remuneration or compensation for services not excluded by the Law. The basis
					 upon which the remuneration is payable or paid, the amount of remuneration, and
					 the time of payment are immaterial in determining whether the remuneration
					 constitutes wages. Thus it may be paid or payable on the basis of piecework or
					 a percentage of profits; and it may be paid or payable hourly, daily, weekly,
					 monthly, or annually. Facilities or privileges (such as entertainment,
					 cafeterias, restaurants, medical services, so-called "courtesy" discounts on
					 purchases), furnished or offered by an employer to his employees, generally are
					 not considered as remuneration for services if such facilities or privileges
					 are offered or furnished by the employer merely as a convenience to the
					 employee or as a means of promoting the health, good will, contentment, or
					 efficiency of his employees.
(B) Definition of Wages for Tax Purposes
Wages paid in any calendar quarter shall include wages
					 actually or constructively paid for all pay periods ending within the quarter
					 and wages paid during the quarter for services performed in prior quarters or
					 prior years. Wages constructively paid means payments credited to the account
					 of, or set apart for, the wage earner so that they may be drawn upon by him or
					 her at any time although not then actually reduced to
					 possession.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.01 - Exclusions

Current through June 25, 2024
Certain exclusions apply as directed by Section
					 71-5-11
					 of the Law, however, the plan or system established by an employer need not
					 provide for payments on account of all of the specified items, but such plan or
					 system may provide for any one or more of such items.
It is immaterial for purposes of this exclusion whether the
					 amount or possibility of such benefit payments is taken into consideration in
					 fixing the amount of an employees remuneration or whether such payments are
					 required, expressly or implied, by the contract of service.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.02 - Items Included

Current through June 25, 2024
The total wages paid by an employer to his or her employees
					 with respect to employment during any calendar year, or any pay period thereof,
					 shall include items actually or constructively paid during that calendar year,
					 or any part thereof.
(A) Items actually
				  paid shall include:
(1) Cash; and
(2) The fair market value, at the time of
				  payment, of all items other than money. Wages are constructively paid when they
				  are credited to the account of or set apart for an employee so that they may be
				  drawn upon by him or her at any time although not then actually reduced to
				  possession.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.03 - Private Unemployment Benefit Plans

Current through June 25, 2024
Employees covered by private unemployment benefit plans are
					 not thereby excluded from the requirement to be reported and their wages taxed
					 as all other employees described in the Law.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.04 - Reduction of Commissions, Sales Cancelled in Later Years

Current through June 25, 2024
Commission on sales made in one calendar year constitutes
					 wages with respect to employment during the calendar year. When a sale made in
					 one calendar year is cancelled in a subsequent calendar year and the commission
					 is deducted from the earnings of the salesperson during the calendar year in
					 which the sale is cancelled, such a reduction in commission is a reduction of
					 the wages of the salesperson for the calendar year in which the services were
					 performed and not for the year in which the sale is
					 cancelled.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.05 - Bonuses in the Form of Securities

Current through June 25, 2024
Bonuses in the form of securities are wages and
					 contributions are payable on the fair market value of such securities at the
					 time of transfer.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.06 - Sales Contest Prize Awards

Current through June 25, 2024
The cash or fair market value of prizes awarded to
					 salespersons as winners of contests conducted by their employer for the purpose
					 of stimulating the sales of certain products constitute wages upon which
					 contributions are required, and shall be included in the total amount of wages
					 paid, as additional compensation or remuneration, in computing contribution
					 liability.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.07 - Gifts

Current through June 25, 2024
Gifts from employers to employees, such as Christmas gifts,
					 directly or indirectly based upon or related to services rendered, constitute
					 wages upon which contributions are payable.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.08 - Gift to Spouse of Deceased Employee

Current through June 25, 2024
An amount paid to the widow or widower of a deceased
					 employee in excess of the compensation earned by the decedent in the course of
					 his or her employment and for which the widow or widower renders no services
					 does not constitute wages.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.09 - Spouse Employed by Corporation Wholly or Principally Owned by Other Spouse

Current through June 25, 2024
Services performed by the spouse of the sole or principal
					 stockholder of a corporation are not exempt since the corporation and its
					 stockholders are entirely separate and distinct legal
					 entities.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.10 - Spouse Employed by Partnership in Which the Other Spouse Is Partner

Current through June 25, 2024
Although the Law excludes from its operation services
					 performed by a spouse in the employ of the other spouse, the exclusion does not
					 apply to the services performed by a spouse of a member of a partnership in the
					 employ of such partnership, since the partnership is a legal entity separate
					 and distinct from the individuals who comprise it.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.12 - Payments Made to Labor Union Representatives for Lost Wages

Current through June 25, 2024
Payments made to labor union representatives for lost wages
					 will not be considered wages for unemployment insurance purposes provided the
					 individual is not otherwise employed by the labor union.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.13 - "Idle Time" Payments under Minimum Number of Hours Guarantee

Current through June 25, 2024
Payments made to an employee for "idle time" by a company
					 which guarantees to its employees a minimum number of hours of employment per
					 week and makes payments to them for "idle time" when they do not render
					 services for the minimum number of hours, constitutes wages with respect to
					 employment and the total of such remuneration should be included in the
					 computation of wages for the purpose of determining the amount of
					 contributions.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.15 - Remuneration Covering Salary and Expenses

Current through June 25, 2024
Where an employee, such as a salesperson, is paid an amount
					 to cover salary and expenses incurred in the employers business, the amount
					 constituting wages subject to contribution liability is the total amount paid
					 minus the expenses actually incurred by the salesperson in the employers
					 business and is accounted for as such by him or her. It is, therefore,
					 necessary for the salesperson to maintain such records as will enable
					 accountability to the employer for the amount of expenses actually incurred,
					 and the employer must keep such records as will show the portions of the total
					 amount paid to the salesperson which represent, respectively, expenses and
					 remuneration for services.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.17 - Use of Employer's Car by Employee

Current through June 25, 2024
Where an employee keeps a car belonging to his or her
					 employer and at times uses same for his or her own personal use, such use of
					 the car does not constitute wages or remuneration.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.18 - Payments to Employees Absent on Account of Sickness

Current through June 25, 2024
Where an employee is absent on account of sickness and he
					 or she is kept on the payroll and wages are paid to him or her, such wages must
					 be reported and contributions paid thereon.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-601.19 - Cash Value of Certain Remunerations

Current through June 25, 2024
If board, lodging, or any other payment in kind, considered
					 as payment for services performed by an employee, is in addition to (rather
					 than a deduction from) monetary wages, or wholly comprises an employees wages,
					 the Agency may determine the cash value of such board and lodging in individual
					 cases for the purpose of computing contributions due under the Law. The cash
					 value for such board and lodging furnished an employee as agreed upon shall be
					 deemed the value of such board and lodging.
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 20-101-600-602.00 - Employer

Current through June 25, 2024
(A) Proprietors
A proprietor of a business is not considered an employee
					 even though a salary may be paid for services performed.
(B) Partners
Partners are not considered employees of the partnership,
					 and the income of partners from the business whether recorded as salary or
					 drawings, is considered a distribution of profits, and not wages.
(C) Officers of Corporations
Corporate officers, who perform services for wages or under
					 any contract of hire, written or oral, expressed or implied, are
					 employees.
(D) Directors of
				  Corporations
A director of a corporation, who performs no service for
					 the corporation except as director in the usual and ordinary sense of the term,
					 is not an employee and the compensation paid as a director is not subject to
					 contributions. A director, who performs services for the corporation other than
					 as a director, is an employee, and the compensation paid him therefore is
					 subject to contributions.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-602.01 - Demonstrators

Current through June 25, 2024
A demonstrator, who is placed by a manufacturer in
					 department and specialty stores to aid in the sale of the specialized products
					 of such a manufacturer, and who is engaged by the manufacturer, who are paid
					 directly or indirectly by the manufacturer, and who work under the direction
					 which may be delegated to the retailer, is an employee of the manufacturer. If
					 the retailer, not acting as an agent for the manufacturer, engaged a
					 demonstrator and the demonstrator works under the direction of the retailer and
					 receives the salary directly from the retailer, the retailer is the employer.
					 If the wages are paid in part by the manufacturer and in part by the retailer,
					 the demonstrator is an employee of both manufacturer and retailer and each is
					 required to pay contributions on that part of the salary that he
					 pays.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-602.02 - Employers Disposing of Business Assets Thereof, Ceasing Business, Etc

Current through June 25, 2024
Every employer who shall sell, convey, or otherwise dispose
					 of his or her business or any part of the assets of the business, or who shall
					 cease business for any reason, whether voluntary by being in bankruptcy, or
					 otherwise, shall no less than thirty (30) days prior to such sale or conveyance
					 of business, report such fact in writing to the Agency, stating the name,
					 address and telephone number of the person, firm or corporation, or other
					 entity to whom such business or all of any part of the assets thereof shall
					 have been conveyed. In cases of bankruptcy, receivership, or similar
					 situations, such employer shall report the name address and telephone number of
					 the trustee, receiver, or other official placed in charge of the
					 business.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-602.03 - For Profit Corporation Owned by Non-Profit Charitable Organization

Current through June 25, 2024
Services performed in the employ of a corporation operated
					 as a business enterprise but wholly owned by a non-profit charitable
					 organization are not exempt under the Law. Such organizations are separate
					 legal entities and must be considered separately.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-602.04 - Payroll Records of Predecessor "Employer" Modified Rate of Contribution for Successor

Current through June 25, 2024
In determining modified rates of contributions, under
					 Section
					 71-5-355 of the
					 Law, for an employer who succeeds, or has succeeded, or acquires, or has
					 acquired the organization, trade, separate establishment ( provided separate
					 payroll records have been kept and maintained for such separate establishment
					 by the predecessor and are clearly identifiable and segregable), or business,
					 or substantially all the assets thereof, or another, the payroll records of the
					 predecessor may be used only if such predecessor was an employer as defined and
					 subject to the Law at the time of such acquisition. The term separate
					 establishment, as used herein, means a distinct and separate portion of the
					 business.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-602.05 - Successors to Reimbursable Employer Who Become Tax Paying (contributory) Employers by Requirements of the Law

Current through June 25, 2024
When a successor employer becomes a contributory employer
					 (pursuant to requirements defined by the Law) by acquiring the business of a
					 reimbursing employer, then such successor shall be considered a newly subject
					 employer, within the meaning of Section
					 71-5-353
					 of the Law.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-602.06 - Reimbursable Employers Who Elect to Become Tax Paying (Contributory)

Current through June 25, 2024
When an employer elects to change from reimbursing status
					 to contributory status, the employer shall be considered a newly subject
					 employer, within the meaning of Section
					 71-5-353
					 of the Law.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-602.07 - Predecessor Employers Who Resume Employment

Current through June 25, 2024
In any case in which the account of an employer is
					 terminated (inactivated
)
by the Agency because the employer
					 sold the business and the experience was transferred to the successor, and the
					 predecessor resumes employment, he or she shall be considered a newly subject
					 employer, within the meaning of Section 71-3-353 of the Law.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-602.08 - Status by Voluntary Election

Current through June 25, 2024
An employing unit not otherwise subject to the Law that
					 elects voluntarily to become subject thereto must furnish the Agency detailed
					 data sufficient in the opinion of the Agency to warrant approval of such
					 election.
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 20-101-600-603.01 - Service in Usual Trade or Business

Current through June 25, 2024
An employing unit which contracts with or has under it any
					 contractor or subcontractor for any employment which it claims is not part of
					 its usual trade, occupation, profession, or business shall submit to the Agency
					 a complete, detailed written statement of facts in support of such claim. No
					 such claim shall be recognized until and unless the Agency is satisfied of its
					 validity and correctness.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.03 - Officers and Members of Crews

Current through June 25, 2024
The expression "navigable waters within, or within and
					 without the United States" means such waters are navigable in fact and which by
					 themselves or in connection with other waters form a continuous channel for
					 commerce with foreign countries or among the states.
The word "vessel: includes every description of watercraft
					 or other contrivance, used as a means of transportation on water. It does not
					 include any type of aircraft.
The expression "officers and members of the crew" includes
					 the master or officer in charge of the vessel, however designated, and every
					 individual subject to his or her authority serving on board and contributing in
					 any way to the operation and welfare of the vessel. The expression extends, for
					 example, to services rendered by the master, mates, pilots, pursers, surgeons,
					 stewards, engineers, firemen, cooks, clerks, carpenters, deck hands, porters,
					 and chambermaids and by seal hunters and fishermen on sealing and fishing
					 vessels.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.04 - Family Services

Current through June 25, 2024
Under Section
					 71-5-11
					 J (15) (d) of the Law, certain services are excluded because of the existence
					 of family relationship between the employee and the person for whom he or she
					 performs the services. The exclusions are as follows:
(A) services performed by a husband for his
				  wife, or by a wife for her husband;
(B) services performed by a father or mother
				  for a son or daughter, or for a partnership composed of sons and/or daughters
				  only; or
(C) services performed by
				  a son or daughter under twenty-one (21) years of age for the father or mother,
				  or for a partnership composed of the father and mother only.
(D) The term child shall mean and include
				  adopted or stepchild.
Under (A) and (B) above, the exclusion is conditioned
					 solely upon the relationship of the employer to the employee. Under (C), in
					 addition to the relationship of parent and child, there is a further
					 requirement that the child shall be under the age of twenty-one (21) and the
					 exclusion continues only during the time that such child is under the age of
					 twenty-one (21).
The exclusions do not extend to services performed by an
					 employee for a corporation or other entity except such family partnerships as
					 are set forth in (B) and (C) above.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.05 - Religious, Charitable, Scientific, Literary, and Educational Exemption

Current through June 25, 2024
Any organization claiming an exemption under Section
					 71-5-11
					 J (4) of the Law must provide a copy of Internal Revenue Service documents that
					 show exemption under Section 501 (c) (3) of the Internal Revenue
					 Code.
Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.06 - Aliens, Non-Residents and Minors

Current through June 25, 2024
Aliens, non-residents, and minors are employees if they are
					 performing any service for an employer within the State of Mississippi and come
					 within the definition of employee and employment.