27 Miss. Code. R. 210-33-102 - Requirements for reporting maintenance provided by an employer for periods of time on or after July 1, 2013

1. From and after July 1, 2013, the value of maintenance furnished to an employee shall be reported as earned compensation as that term is defined in Miss. Code Ann. § 25-11-103(k)(1972, as amended) only if (i) the proper amount of employer and employee contributions have been paid on the maintenance and (ii) the employee was receiving maintenance and having maintenance reported to PERS as of June 30, 2013.

2. Each agency, department, institution, and political subdivision shall notify the executive director of PERS in writing the name, position, type of maintenance furnished (such as room, home, meals, and utilities) for each such individual so covered and shall state the total amount of maintenance allowed in each case that shall be uniform for the same type of maintenance furnished throughout the agency.

3. From and after July 1, 2013, the monthly maximum maintenance allowance, which includes the value of employer-provided housing, utilities, and meals, is as follows for any employee who was receiving maintenance and having maintenance reported to PERS as of June 30, 2013:

Maximum Monthly	Title or Position
Maintenance Allowed	of Recipient
$ 750.00	Public school personnel
$1,125.00	Presidents of community or junior colleges
$ 750.00	Other personnel of community or junior colleges
$1,125.00	Heads of state institutions
$ 750.00	Other personnel of state institutions
$1,500.00	Presidents or chancellors of universities
$ 750.00	Other personnel of universities

4. PERS reserves the right to require that the value of non-cash maintenance provided by the employer (e.g., housing) be certified by an independent source (i.e., certification by a real estate agent or appraiser knowledgeable as to the fair market value of such maintenance provided).

5. The value of meals, when reported as maintenance, shall be based on the true value of the meals actually provided to the employee.

6. If the value of maintenance is not reported as required, it is the liability of the employer to make the proper payment of employer contributions and to ensure the proper collection of contributions from each employee for the entire retroactive period if, at any time in the future, it is discovered that there has been an error in reporting of such maintenance.

(History of PERS Board Regulation 33: Adopted January 31, 1962, page 568; amended June 30, 1992; amended July 1, 2001; amended June 21, 2005 to be effective August 1, 2005; reformatted and amended August 1, 2007; amended effective February 1, 2010; amended effective August 1, 2013)

This regulation sets forth the terms and conditions under which a service retiree may be reemployed by a covered employer after retirement.

Notes

27 Miss. Code. R. 210-33-102