27 Miss. Code. R. 210-65-103 - Exclusions from the term "earned compensation"

The term "earned compensation" does not include the following:

1. amounts paid by an employer for health or life insurance premiums or the value of such benefits;

2. litigation fees;

3. bond fees;

4. other similar nonrecurring payments;

5. amounts in excess of the lump sum payment for unused leave upon termination from employment as authorized under state law;

6. payments not authorized by law, including but not limited to:

a. the value of personal use of automobile or automobile allowance;

b. the value of personal use of employer provided cell phones or reimbursement for business use of a personal cell phone;

c. the value of personal use of employer-provided Internet or reimbursement for business use of personal/home Internet;

d. monetary awards, honorariums, or bonuses;

e. amounts paid in excess of statutory limitations set on salaries; and

f. retroactive pay increases, other than bona fide administrative errors;

7. any form of severance or termination pay, other than lump sum payments for leave upon termination from employment as authorized under state law;

8. any additional compensation received in anticipation of retirement, such as early retirement incentives, reduction in force programs, or retroactive payments;

9. commuting and reimbursed travel expenses, whether taxable or not;

10. cash remuneration, if any, selected by an employee in lieu of medical or other insurance benefits within the salary averaging period before retirement; and

11. other employer paid fringe benefits, including, but not limited to:

a. educational assistance;

b. dependent care assistance;

c. transportation benefits;

d. nonpaid major medical (sick) and personal (vacation) leave; and

e. employer contributions for Social Security and retirement.

12. any form of payment to a state employee outside of budgetary funds appropriated by the legislature.

Notes

27 Miss. Code. R. 210-65-103

Amended 8/1/2017