Section 20-101-600-603.27 - Self-Employed FishermenCertain fishermen who work on a fishing boat are considered self-employed.
A fisherman is considered self-employed if he meets all of the following:
1. The amount received is based on a share of the catch or a share of the proceeds from the sale of the catch;2. The share received depends on the amount of the catch:3. He receives his share from a boat (or from each boat in the case of a fishing operation involving more than one boat) with an operating crew that is normally made up of fewer than ten (10) individuals. This requirement is considered to be met if the average number of crew members on the trips the boat made during the last four (4) calendar quarters was less than ten (10);4. Any money received other than for a share of the catch or a share of the proceeds from the sale of the catch is less than one hundred dollars ($100.00) per trip, paid only if there is some minimum catch and paid solely for additional duties (such as services performed as mate, engineer, or cook).20 Miss. Code. R. § 101-600-603.27
Miss. Code Ann. §§ 71-5-115 & 71-5-117 (Rev. 2004).