Section 20-101-300-320.00 - Seasonal Industry(A) Definitions: (1) Seasonal industry is (a) that group of employers classified as cotton gins under the four-digit Industrial Classification Code based on the Standard Industrial Classification Manual. If an employer with a different classification has a cotton ginning operation, the Agency will assign such unit a sub-classification for cotton gins.(b) that group of employers who employ vendors, concessionaires, and people working at jobs providing services at professional baseball stadiums.(2) Seasonal employment is employment in a seasonal industry within the seasonal operating period, as determined by the Agency.(3) Seasonal wages are wages paid in seasonal employment as above defined.(4) Seasonal benefits are benefits based on seasonal wages as above defined.(5) Non-seasonal employment is employment for which wages paid in such employment carry no seasonal restrictions. This employment may consist of :(a) Employment in the seasonal industry for which wages are paid outside the seasonal operating period (employment in the seasonal industry and in no other part of an employers operations).(b) Employment in any other covered employment as defined in the Law.(6) Non-seasonal wages are wages paid in non-seasonal employment as defined above.(7) Non-seasonal benefits are benefits based on non-seasonal wages as defined above.(B) The seasonal operating period, as determined by the Department:(1) for the cotton ginning industry, shall be from September 1 through December 31 of each year.(2) for the professional baseball industry, as defined in A(1)(b), above shall be from April 1 through September 15 of each year.(C) Employer quarterly reports- Each employer in the cotton ginning industry shall keep separate accounts of wages paid to employees so that the following separate quarterly reports may be made to the Department if appropriate.(1) Wages paid in the cotton ginning industry inside the seasonal operating period.(2) Wages paid in the cotton ginning industry outside the seasonal operating period.(3) Wages paid in any other covered employment.(D) Professional Baseball Industry Report Each employer in the professional baseball industry, as defined in A(1)(b) above, shall, within fourteen (14) days from the mailing date of the Notice to Employer of Claim Filed and Request for Information (Form UI-21A) submit to the Agency information as to the type of service performed by the individual, and the period of employment, in order for the Agency to properly administer the seasonal provision of the Law.(E)(1) Payment of benefits to Seasonal Workers. The weekly benefit amount and the maximum benefit amount of any claimant who is a seasonal worker shall be calculated in the usual manner as prescribed by the Law. Seasonal benefit rights shall be used in payment of such workers benefits only when the benefits accrue during weeks of unemployment within the seasonal operating period as defined above.
Any week which begins within the seasonal operating period shall be deemed to be within the seasonal operating period.
(2) The calculation of a benefit determination for individuals with seasonal cotton ginning wages shall include the amount of seasonal benefits which may be payable only for weeks of unemployment occurring within the seasonal operating period, and the amount of benefits based on wages with no seasonal restrictions, if any. Benefits with no seasonal restrictions shall be payable to cotton gin workers for a week of unemployment during the season only if their seasonal benefits have previously been exhausted. Seasonal benefits and benefits with no seasonal restrictions may be payable for weeks of unemployment occurring during the seasonal operating period. Benefits with no seasonal restrictions shall be payable to a seasonal worker for weeks of unemployment occurring outside such period, but shall be based only on wages earned in employment with no seasonal restrictions.(3) Benefits paid to a seasonal worker and a non-seasonal worker shall be charged to an employers experience rating in the usual manner as prescribed by Law.20 Miss. Code. R. § 101-300-320.00
Miss. Code Ann. §§ 71-5-115 & 71-5-117 (Rev. 2004).