23 Miss. Code. R. 104-9.2 - Wages and Salaries

A. These payments are defined as follows:

1. Wages are what an individual receives (before deductions) for working as someone else's employee.

a) Under certain conditions, services performed as an employee are deemed self-employment rather than wages, e.g., ministers, real estate agents, share farmers, insurance salesmen, etc.

2. Wages may take the form of:

a) Salaries. Payments (fixed or hourly rate) received for work performed for an employer.

b) Commissions. Fees paid to an employee for performing a service, i.e., a percentage of sales.

c) Bonuses. Amounts paid by employers as extra pay for past employment, i.e., outstanding work, length of service, holidays, etc.

d) Severance Pay. Payment made by an employer to an employee whose employment is terminated independently of his wishes.

e) Military Pay. Service member's wage, which is based solely on the member's pay grade and length of service.

f) Special payments because of employment. Items such as vacation pay, advance/deferred wages, etc.

B. These payments are treated as follows:

1. Absent evidence to the contrary, if FICA taxes have been deducted from an item assume it meets the definition of wages.

2. Wages are counted at the earliest date of the following:

a) When received, or

b) When credited to the individual's account, or

c) When set aside for the individual's use.

Notes

23 Miss. Code. R. 104-9.2

Social Security Act §1902 (r)(2); 42 CFR §435.601(b) (Rev 1994).