27 Miss. Code. R. 210-34-107 - Effect of Reemployment under the Exceptions of Miss. Code Ann. Sections 25-11-126 and 25-11-127 (1972, as amended) on Service Credit and Contributions
1. Employment of a
retiree described in Section 103 does not entitle a retiree to additional
service credit for such limited period of reemployment, and the retiree so
employed shall not make contributions to PERS from compensation for that
employment.
2. The employer of a
PERS retiree reemployed in a position as an employee or as a contractual
employee under the limited reemployment provisions of Section 103.1.a or
103.1.b. shall pay to the board the full amount of the employer's contribution,
as is in effect at the time of employment, on the amount of compensation
received by the retiree for his or her employment under the applicable
section.
3. Whether a retiree
holding a Municipality or County elective office chooses to waive his or her
salary as described in Section 103.2.a. or receive limited compensation as
described in Section 103.2.b, the employing municipality or county shall pay to
the board the employer's contributions, as is in effect at the time of
employment, on the full amount of the set salary for that elected position as
if the position were filled by a covered employee. In the case of fee officials
covered by a joinder agreement, the following shall apply:
a. For constables, the county shall pay the
amount of the employer's contributions on the total direct payments that would
otherwise have been issued to the constable for direct services to the county,
which includes, but is not limited to, the allowance from the board of
supervisors as provided in Miss. Code Ann. §
25-7-27(1)(f)
(1972, as amended), and bailiff fees, if applicable, as if the position was
filled by a covered employee.
b.
For coroners and surveyors, the county shall pay the amount of the employer's
contributions on the total direct payments that would otherwise have been
issued to the coroner or surveyor for direct services to the county as if the
position was filled by a covered employee.
c. For chancery and circuit clerks, the
county shall pay the amount of the employer's contributions on the amount that
would otherwise have been the clerk's total County Payroll Income, whether or
not such income is subject to the salary limitation as provided in Miss. Code
Ann. §
9-1-43 (1972, as amended), as
reported on the Annual Financial Report filed by the clerk with the Office of
the State Auditor and PERS, not to exceed any applicable employee compensation
limits, as if the position was filled by a covered
employee.
4. The employer
of a PERS retiree reemployed as a full-time public school teacher in a critical
teacher shortage area or critical subject-matter area under the limited
reemployment provisions of Section 103.6 shall pay a pension liability
participation assessment in accordance with Miss. Code Ann. §
25-11-126 (1972, as
amended).
5. Compensation as used
in this Section does not include office expense allowance, mileage or travel
expense authorized by any applicable statute of the State of
Mississippi.
Notes
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