20 Miss. Code R. § 101-600-601.15
Current through September 24, 2024
Where an employee, such as a salesperson, is paid an amount to cover salary and expenses incurred in the employers business, the amount constituting wages subject to contribution liability is the total amount paid minus the expenses actually incurred by the salesperson in the employers business and is accounted for as such by him or her. It is, therefore, necessary for the salesperson to maintain such records as will enable accountability to the employer for the amount of expenses actually incurred, and the employer must keep such records as will show the portions of the total amount paid to the salesperson which represent, respectively, expenses and remuneration for services.
20 Miss. Code. R. § 101-600-601.15