27 Miss. Code. R. 210-36-102 - Eligibility for PERS membership
1. To participate
in PERS, an individual must be an employee in a covered position with a covered
employer and subject to the control of the covered employer as defined in
Internal Revenue Service (IRS) guidelines and must satisfy the
following requirements:
a. Be properly
classified as an employee;
b. Have
compensation properly reported on IRS Form W-2, Wage and Tax
Statement;
c. Be paid
regular periodic compensation (whether hourly, daily, weekly, or monthly);
and
d. Be treated as an employee
for all general purposes, including, but not limited to, eligibility for fringe
benefits, payment of employment-related expenses, payroll tax withholding,
etc.
Notes
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