27 Miss. Code. R. 210-33-101
In accordance with the provisions of Miss. Code Ann. §§ 25-11-5 and 25-11-103(k) before July 1, 2013, all agencies, departments, institutions, and political subdivisions that were covered under Social Security through the Public Employees' Retirement System of Mississippi (PERS) or that joined PERS for retirement annuity coverage were required to report and the employee and employer to pay contributions on the value of both cash and non-cash maintenance allowed employees in addition to their salaries for periods of time before July 1, 2013.
From July 1, 2001, to June 30, 2013, the monthly maximum maintenance allowance, which includes the value of employer-provided housing, utilities, and meals, was as follows:
| Maximum Monthly | Title or Position |
| Maintenance Allowed | of Recipient |
| $ 750.00 | Public school personnel |
| $1,125.00 | Presidents of community or junior colleges |
| $ 750.00 | Other personnel of community or junior colleges |
| $1,125.00 | Heads of state institutions |
| $ 750.00 | Other personnel of state institutions |
| $1,500.00 | Presidents or chancellors of universities |
| $ 750.00 | Other personnel of universities |
From July 1, 1992, to June 30, 2001, the maximum monthly maintenance allowed was as follows:
| Maximum Monthly | Title or Position |
| Maintenance Allowed | of Recipient |
| $ 600.00 | Public school personnel |
| $ 900.00 | Presidents of community or junior colleges |
| $ 600.00 | Other personnel of community or junior colleges |
| $ 900.00 | Heads of state institutions |
| $ 600.00 | Other personnel of state institutions |
| $1,200.00 | Presidents or chancellors of universities |
| $ 600.00 | Other personnel of universities |
From July 1, 1984, to June 30, 1992, the maximum monthly maintenance allowed was as follows:
| Maximum Monthly | Title or Position |
| Maintenance Allowed | of Recipient |
| $ 300.00 | Public school personnel |
| $ 450.00 | Presidents of junior colleges |
| $ 300.00 | Other personnel of junior colleges |
| $ 450.00 | Heads of state institutions |
| $ 300.00 | Other personnel of state institutions |
| $ 600.00 | Presidents or chancellors of universities |
| $ 300.00 | Other personnel of universities |
From July 1, 1980, to June 30, 1984, the maximum monthly maintenance allowed was as follows:
| Maximum Monthly | Title or Position |
| Maintenance Allowed | of Recipient |
| $ 200.00 | Public school personnel |
| $ 300.00 | Presidents of junior colleges |
| $ 200.00 | Other personnel of junior colleges |
| $ 300.00 | Heads of state institutions |
| $ 200.00 | Other personnel of state institutions |
| $ 400.00 | Presidents or chancellors of universities |
| $ 200.00 | Other personnel of universities |
From April 1, 1971, to June 30, 1980, the maximum monthly maintenance allowed was as follows:
| Maximum Monthly | Title or Position |
| Maintenance Allowed | of Recipient |
| $ 100.00 | Public school personnel |
| $ 150.00 | Presidents of junior colleges |
| $ 100.00 | Other personnel of junior colleges |
| $ 150.00 | Heads of state institutions |
| $ 100.00 | Other personnel of state institutions |
| $ 200.00 | Presidents or chancellors of senior colleges |
| $ 100.00 | Other personnel of senior colleges |
If the value of maintenance was not reported as required, it is the liability of the employer to make the proper payment of employer contributions and to ensure the proper collection of contributions from each employee for the entire retroactive period if, at any time in the future, it is discovered that there has been an error in reporting of such maintenance.
27 Miss. Code. R. 210-33-101