20 Miss. Code R. § 101-600-602.00
A proprietor of a business is not considered an employee even though a salary may be paid for services performed.
Partners are not considered employees of the partnership, and the income of partners from the business whether recorded as salary or drawings, is considered a distribution of profits, and not wages.
Corporate officers, who perform services for wages or under any contract of hire, written or oral, expressed or implied, are employees.
A director of a corporation, who performs no service for the corporation except as director in the usual and ordinary sense of the term, is not an employee and the compensation paid as a director is not subject to contributions. A director, who performs services for the corporation other than as a director, is an employee, and the compensation paid him therefore is subject to contributions.
20 Miss. Code. R. § 101-600-602.00