Rule 23-104-10.5 - In-Kind Items Received as Remuneration for Employment (SSI Categories Only)A. In-kind items may be provided as remuneration for employment, as follows:1. Wages may include the value of food and/or shelter (ISM), or other items received in lieu of cash for individuals in SSI-related categories only.2. In-kind payment of food or shelter to the following people or under the following conditions is unearned income:a) Agricultural employees;c) Service not in the course of the employer's trade or business;d) Service by certain home workers;e) Members of the Uniformed Services;f) In the form of food and/or shelter which is on the employer's business premises for the employer's convenience and, if shelter, its acceptance by the employee is a condition of employment23 Miss. Code. R. 104-10.5
Social Security Act §1902 (r)(2); 42 CFR §435.601(b) (Rev 1994).