20 Miss. Code R. § 101-600-603.08
Current through September 24, 2024
The length of employment of an individual employee, however short, and the amount of remuneration paid to him or her, however small, does not affect the employers liability to pay contributions. Contributions are required to be paid on wages of temporary employees as well as on wages of permanent employees.
The term "casual labor" exempted under Section 71-5-11 J (15) (c) of the Law includes labor, which is occasional, incidental, and irregular. The expression not in the usual course of the employing units trade or business includes labor that does not promote or advance the trade or business of the employing unit.
20 Miss. Code. R. § 101-600-603.08