20 Miss. Code. R. § 101-600-601.13 - "Idle Time" Payments under Minimum Number of Hours Guarantee
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.
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