35 Miss. Code R. § 10-09-402

Current through May 31, 2024
Section 35-10-09-402

An individual who is hired through a loan out company or a temporary staffing company will be considered an employee if the loan out company or temporary staffing company is withholding Mississippi tax, otherwise, the individual will be treated as a contract employee. Loan out companies will be able to claim the withholding as an estimated payment on their Mississippi income tax return. Loan out companies must contact the MDOR before filing the return to ensure that there will not be a delay or problem in regard to the withholding being claimed as an estimated payment.

35 Miss. Code. R. § 10-09-402

Adopted 5/29/2016
Amended 4/1/2018
Amended 6/24/2021