Section 27-210-36-102 - Eligibility for PERS membership1. To participate in PERS, an individual must be an employee in a covered position with a covered employer and subject to the control of the covered employer as defined in Internal Revenue Service (IRS) guidelines and must satisfy the following requirements:a. Be properly classified as an employee;b. Have compensation properly reported on IRS Form W-2, Wage and Tax Statement;c. Be paid regular periodic compensation (whether hourly, daily, weekly, or monthly); andd. Be treated as an employee for all general purposes, including, but not limited to, eligibility for fringe benefits, payment of employment-related expenses, payroll tax withholding, etc.27 Miss. Code. R. 210-36-102