Miss. Code. tit. 20, pt. 101, INTRODUCTION - INTRODUCTION

The Mississippi Department of Employment Security (hereafter MDES) is a state agency whose primary function is to promote employment security by helping individuals find jobs and obtain necessary vocational guidance, training, and retraining. An important adjunct duty of MDES is to collect unemployment insurance taxes from employers, administer the Unemployment Insurance Benefit Trust Fund, and distribute unemployment insurance benefits to individuals who, through no fault of their own, are temporarily unemployed. This system helps to stabilize Mississippi during times of economic insecurity caused by involuntary unemployment, while at the same time providing long term benefits to the state by creating a highly trained, versatile, and overall more successful workforce.

The law that governs the duties and responsibilities of MDES is known as the Mississippi Employment Security Law, and is set forth in Sections 71-5-1 to 71-5-541 of the Mississippi Code Annotated. From these statutes, MDES is given the power to adopt, amend, or rescind such rules and regulations as it deems necessary to administer and interpret the Mississippi Employment Security Law. Thus, the following regulations are promulgated in furtherance of this power. They are set forth into the following sections: Benefit Payment Regulations, Tax Regulations, Benefit Payment Control Regulations, and Benefit Appeal Regulations.

For purposes of these regulations, the following terms and definitions shall apply:

References to the word "Agency" shall mean the Mississippi Department of Employment Security.

References to the word "Law" shall mean the Mississippi Employment Security Law, which is the law that governs the duties and powers of the Mississippi Department of Employment Security. (Sections 71-5-1 to 71-5-541 of the Mississippi Code Annotated)

"ALJ" stands for Administrative Law Judge. The ALJ is the MDES official who presides over unemployment benefit and tax rate appeals.

"WIN Job Center" stands for Workforce Investment Network Job Center. A WIN Job Center is an office that provides convenient, one-stop employment and training services to employers and job seekers. The center combines federal, state, and community workforce programs. These centers are found throughout the state.

Any reference to the word "Department" shall mean the Mississippi Department of Employment Security.