Statutes, codes, and regulations
Mississippi Administrative Code
Title 20 - LaborPart 101 - REGULATIONS OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITYINTRODUCTION
Chapter 600 - CONTRIBUTIONS
Section 20-101-600-601.04 - Reduction of Commissions, Sales Cancelled in Later Years

20 Miss. Code R. § 101-600-601.04

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Current through September 24, 2024
Section 20-101-600-601.04 - Reduction of Commissions, Sales Cancelled in Later Years

Commission on sales made in one calendar year constitutes wages with respect to employment during the calendar year. When a sale made in one calendar year is cancelled in a subsequent calendar year and the commission is deducted from the earnings of the salesperson during the calendar year in which the sale is cancelled, such a reduction in commission is a reduction of the wages of the salesperson for the calendar year in which the services were performed and not for the year in which the sale is cancelled.

20 Miss. Code. R. § 101-600-601.04