20 Miss. Code R. § 101-600-601.00
"Wages" means all remuneration for personal services, including commissions and bonuses, and the value of all remuneration in any medium other than cash. The name by which such remuneration is designated is immaterial. Thus, salaries, commissions on sales or on insurance premiums, fees, and bonuses are wages within the meaning of the Law if they are, in fact, remuneration or compensation for services not excluded by the Law. The basis upon which the remuneration is payable or paid, the amount of remuneration, and the time of payment are immaterial in determining whether the remuneration constitutes wages. Thus it may be paid or payable on the basis of piecework or a percentage of profits; and it may be paid or payable hourly, daily, weekly, monthly, or annually. Facilities or privileges (such as entertainment, cafeterias, restaurants, medical services, so-called "courtesy" discounts on purchases), furnished or offered by an employer to his employees, generally are not considered as remuneration for services if such facilities or privileges are offered or furnished by the employer merely as a convenience to the employee or as a means of promoting the health, good will, contentment, or efficiency of his employees.
Wages paid in any calendar quarter shall include wages actually or constructively paid for all pay periods ending within the quarter and wages paid during the quarter for services performed in prior quarters or prior years. Wages constructively paid means payments credited to the account of, or set apart for, the wage earner so that they may be drawn upon by him or her at any time although not then actually reduced to possession.
20 Miss. Code. R. § 101-600-601.00