20 Miss. Code R. § 101-600-610.00
A temporary help firm is any individual or organization who recruits and hires its own employees and provides those employees to other individuals or organizations to perform some service, to support or supplement the existing workforce in special situations such as employee absences, temporary skill shortages, seasonal workloads and special assignments and projects, with the expectation that the workers position will be terminated upon the completion of the specified task or function.
A temporary help firm is presumed to be the employer for unemployment insurance purposes of a temporary employee assigned to a client for up to one (1) year of continuous service with that client from the last day of the first quarter in which the worker was assigned, irrespective of the number of hours the temporary employee works at the clients place of business. Continuous service means service to the same client with less than thirty (30) consecutive days break in service. After a temporary employee has completed one (1) year of continuous service with the same client, the relationship of employer and employee shall be determined in accordance with the principles of a common law governing the relation of master and servant and a temporary help firm may be required to demonstrate that it is an employer consistent with such principles.
Provided however that any temporary help firm will be considered prima facia in compliance with this regulation if at least ninety percent (90%) of the total number of individuals working for the temporary help firm on any day has been assigned to all clients for a period not exceeding twelve (12) months from the last day of the first calendar quarter in which the worker was assigned.
20 Miss. Code. R. § 101-600-610.00