Mississippi Administrative Code › Title 20 - Labor › Part 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY › INTRODUCTION › Chapter 600 - CONTRIBUTIONS › Section 20-101-600-603.02 - Services Excluded from the Definition of Employment (Generally)

Current through June 25, 2024
(A)To constitute "employment" within the
				  meaning of the Law the services performed by the employee must be performed, in
				  whole or in part, primarily or incidentally, within the State of Mississippi;
				  or if performed elsewhere, must be incidental to service in the United States
				  for a Mississippi based employer. To the extent that an employee performs
				  services wholly or outside of the State of Mississippi for the person who
				  employs him or her, he or she is not in employment within the meaning of the
				  Law unless such services are incidental to service in this state, or unless
				  such services are performed outside the United States for a Mississippi based
				  employer.
Furthermore, the employees remuneration for services that
					 he or she performs wholly outside the State of Mississippi, and that are in no
					 way incidental to services in this state, is excluded from the computation of
					 wages upon which his or her employers contribution is based, except that wages
					 paid by a Mississippi based employer for services performed outside the United
					 States must be included in the computation of wages upon which the employers
					 computation is based. However, if any services are performed by the employee
					 within the State of Mississippi, such services, unless specifically excluded by
					 the Law, constitute "employment".
In such cases the employee is counted for the purpose for
					 determining whether the person who employs him or her is an employer, within
					 the meaning of the Law and his wages on account of such employment are included
					 in the computation of wages for the purpose of determining the amount of the
					 employers contribution. The place where the contract for services is entered
					 into and the citizenship or residence of the employee or of the person who
					 employs him or her is immaterial.
Thus, the employee and the person who employs him or her
					 may be citizens and residents of a foreign country or a foreign state and the
					 contract for the services may be entered into in a foreign country or foreign
					 state, and yet, if the employee under such contract actually performs services
					 within the State of Mississippi, there is an employment within the meaning of
					 the Law, and the person who has employed such individual may be an employer
					 within the meaning of the Law.
(B) Even though the services of the employee
				  are performed within the State of Mississippi, if they are in a class which is
				  excluded by the Law, they are excluded for the following purposes:
(1) In determining whether a person employs a
				  sufficient number of individuals to be an employer subject to contribution;
				  or
(2) In computing the employers
				  total wages with respect to employment during the calendar year.
The exclusion is attached to the services performed by the
					 employee and not to the employee as an individual; and the exclusion applies
					 only for the period during which the individual is rendering services in an
					 excluded class.