Section 27-210-65-103 - Exclusions from the term "earned compensation" The term "earned compensation" does not include the following:
1. amounts paid by an employer for health or life insurance premiums or the value of such benefits; 4. other similar nonrecurring payments; 5. amounts in excess of the lump sum payment for unused leave upon termination from employment as authorized under state law;6. payments not authorized by law, including but not limited to: a. the value of personal use of automobile or automobile allowance;b. the value of personal use of employer provided cell phones or reimbursement for business use of a personal cell phone;c. the value of personal use of employer-provided Internet or reimbursement for business use of personal/home Internet;d. monetary awards, honorariums, or bonuses; e. amounts paid in excess of statutory limitations set on salaries; andf. retroactive pay increases, other than bona fide administrative errors;7. any form of severance or termination pay, other than lump sum payments for leave upon termination from employment as authorized under state law;8. any additional compensation received in anticipation of retirement, such as early retirement incentives, reduction in force programs, or retroactive payments; 9. commuting and reimbursed travel expenses, whether taxable or not;10. cash remuneration, if any, selected by an employee in lieu of medical or other insurance benefits within the salary averaging period before retirement; and11. other employer paid fringe benefits, including, but not limited to: a. educational assistance;b. dependent care assistance;c. transportation benefits;d. nonpaid major medical (sick) and personal (vacation) leave; ande. employer contributions for Social Security and retirement.12. any form of payment to a state employee outside of budgetary funds appropriated by the legislature.27 Miss. Code. R. 210-65-103