Section 20-101-600-600.01 - Payment of Contribution(A) Each quarterly contribution payment shall be based upon wages paid for employment in all pay periods (weekly, biweekly, monthly, semimonthly) ending within the quarter.(B) The first contribution payment of an employer who becomes newly liable for contributions in any year because of employment performed for such employer within such a year shall include contributions with respect to all wages paid for employment from the first day of the calendar year. Such wages shall be reported in the calendar quarter in which the wages were paid and contributions shall be paid for the quarter in which the wages were paid.(C) The first contribution payment of an employer who becomes newly liable for contributions by any of the three following methods is due for the quarter in which the wages were paid. Employers establish liability by:(1) Acquiring the business of an employer;(2) Employer and/or employers predecessor(s) who employed one or more workers, acquiring the business of an employing unit whose employment record together with his or her own employment record totals one or more employees on one or more days in each of twenty (20) weeks of the current or last calendar year, regardless of whether the workers were the same person or different in each of the different weeks; and/or(3) Affiliation with one or more other employing units whose employment record together with his or her employment record totals one or more employees on one or more days in each of twenty (20) weeks of the current or last calendar year.(D) Contributions shall be due for all wages paid that are subject to this chapter in the calendar year if contributions are due on any part of the wages paid in the calendar year.(E) With respect to employment, the measure of the contribution is the total amount of wages paid by an employer during each calendar quarter.20 Miss. Code. R. § 101-600-600.01
Miss. Code Ann. §§ 71-5-115 & 71-5-117 (Rev. 2004).