20 Miss. Code R. § 101-600-603.02

Current through September 24, 2024

Section 20-101-600-603.02 - Services Excluded from the Definition of Employment (Generally)

(A)To constitute "employment" within the meaning of the Law the services performed by the employee must be performed, in whole or in part, primarily or incidentally, within the State of Mississippi; or if performed elsewhere, must be incidental to service in the United States for a Mississippi based employer. To the extent that an employee performs services wholly or outside of the State of Mississippi for the person who employs him or her, he or she is not in employment within the meaning of the Law unless such services are incidental to service in this state, or unless such services are performed outside the United States for a Mississippi based employer.

Furthermore, the employees remuneration for services that he or she performs wholly outside the State of Mississippi, and that are in no way incidental to services in this state, is excluded from the computation of wages upon which his or her employers contribution is based, except that wages paid by a Mississippi based employer for services performed outside the United States must be included in the computation of wages upon which the employers computation is based. However, if any services are performed by the employee within the State of Mississippi, such services, unless specifically excluded by the Law, constitute "employment".

In such cases the employee is counted for the purpose for determining whether the person who employs him or her is an employer, within the meaning of the Law and his wages on account of such employment are included in the computation of wages for the purpose of determining the amount of the employers contribution. The place where the contract for services is entered into and the citizenship or residence of the employee or of the person who employs him or her is immaterial.

Thus, the employee and the person who employs him or her may be citizens and residents of a foreign country or a foreign state and the contract for the services may be entered into in a foreign country or foreign state, and yet, if the employee under such contract actually performs services within the State of Mississippi, there is an employment within the meaning of the Law, and the person who has employed such individual may be an employer within the meaning of the Law.

(B) Even though the services of the employee are performed within the State of Mississippi, if they are in a class which is excluded by the Law, they are excluded for the following purposes:

(1) In determining whether a person employs a sufficient number of individuals to be an employer subject to contribution; or

(2) In computing the employers total wages with respect to employment during the calendar year.

The exclusion is attached to the services performed by the employee and not to the employee as an individual; and the exclusion applies only for the period during which the individual is rendering services in an excluded class.

20 Miss. Code. R. § 101-600-603.02