20 Miss. Code R. § 101-600-605.00
One or more individuals must be employed on any days within the weeks used to calculate the number of employees. The days used to calculate the number of employees does not need to be consecutive. It is not necessary that the individuals so employed be the same individuals; they may be different individuals on each such calendar day. It is also not necessary that the one or more individuals be employed at the same moment of time or for any particular length of time or on any particular basis of compensation. It is sufficient that one or more individuals be employed during the twenty-four (24) hours of a calendar day, regardless of the period of service during that day or the basis of compensation.
In determining whether a person employs a sufficient number of individuals to be an employer subject to the contribution, no individual is counted unless he is engaged in the performance, in whole or in part, primarily, or incidentally, within the State of Mississippi, of services not excluded by Section 71-5-11(J) of the Law; or is engaged in the performance elsewhere of services which are incidental to such services in this state, and which are not excluded by Section 71-5-11(J). Any individuals who perform services outside the United States for a Mississippi based employer are counted.
20 Miss. Code. R. § 101-600-605.00