27 Miss. Code. R. 130-A
Administration of the Variable Compensation Plan for Fiscal Year 2025 shall be governed by policies and procedures contained herein. These provisions shall supersede all conflicting policies and procedures for administration of salaries published in the Mississippi State Personnel Board Policy and Procedures Manual, any additional or replacement manuals, and all subsequent changes to the manual, effective as of close of business June 30, 2024, and shall become an official attachment to the Mississippi State Personnel Board Policy and Procedures Manual for Fiscal Year 2025.
The increase or decrease of any salary under the salary setting authority of the Mississippi State Personnel Board (hereinafter 'MSPB') shall comply with the policies below except where Legislative authority specifies otherwise.
The development of the following policies is based upon implementation of Legislative intent as expressed in the following language contained in state service agencies' appropriation acts:
With the funds herein appropriated, it shall be the agency's responsibility to make certain that funds required for Personal Services for Fiscal Year 2026 do not exceed Fiscal Year 2025 funds appropriated for that purpose unless programs or positions are added to the agency's Fiscal Year 2025 budget by the Mississippi Legislature. The Legislature shall determine the agency's personal services appropriation, which the State Personnel Board shall publish. The agency's personal services appropriation may consist of restricted funds for approved vacancies for Fiscal Year 2025 that may be utilized to fill vacant Fiscal Year 2024 headcount. It shall be the agency's responsibility to ensure that the funds provided for vacancies are used to increase headcount and not for promotions, title changes, in-range salary adjustments or any other mechanism for increasing salaries for current employees. It is the Legislature's intention that no employee salary falls below the minimum salary established by the Mississippi State Personnel Board.
Additionally, the State Personnel Board shall determine and publish the projected annualized payroll costs based on current employees. It shall be the responsibility of the agency head to ensure that actual personnel expenditures for Fiscal Year 2025 do not exceed the data provided by the Legislative Budget Office. If the agency's Fiscal Year 2025 projected cost exceeds the annualized costs, no salary actions shall be processed by the State Personnel Board except for new hires determined to be essential for the agency.
Any transfers or escalations shall be made in accordance with the terms, conditions, and procedures established by law or allowable under the terms set forth within this act. The State Personnel Board shall not escalate positions without written approval from the Department of Finance and Administration. The Department of Finance and Administration shall not provide written approval to escalate any funds for salaries and/or positions without proof of availability of new or additional funds above the appropriated level.
No general funds authorized to be expended herein shall be used to replace federal funds and/or other special funds used for salaries authorized under the provisions of this act and which are withdrawn and no longer available.
None of the funds herein appropriated shall be used in violation of the Internal Revenue Service's Publication 15-A relating to the reporting of income paid to contract employees, as interpreted by the Office of the State Auditor.
Where the Legislature has authorized agency-specific exemptions and/or designated agency-specific actions that may be processed for FY 2025, the Mississippi State Personnel Board will process those transactions within the parameters provided by the Legislature. Additionally, where the Legislature has restricted certain in-range salary adjustments, those actions shall not be processed (H.B. 1780 from the 2024 Regular Session of the Mississippi Legislature).
27 Miss. Code. R. 130-A