Section 35-3-01-01-109 - Employer The term "employer" means any person for whom an individual performs or has performed any service, of whatever nature, as the employee of such person.
1. It is not necessary that the services be continuing at the time the wages are paid in order that the status of the employer exist. Thus, for the purposes of withholding, a person for whom an individual has performed past services for which he is still receiving wages from such person is an "employer."2. An employer may be an individual, a corporation, a partnership, a trust, an estate, a joint-stock company, an association, or a syndicate, group, pool, joint venture or other unincorporated organization, group or entity. A trust or estate, rather than the fiduciary acting for or on behalf of the trust or estate, is generally the employer.3. The term "employer" embraces not only individuals and organizations engaged in trade or business, but organizations exempt from income tax, such as religious and charitable organizations, educational institutions, clubs, social organizations and societies, as well as the government of the United States, the State of Mississippi, counties, municipalities, their agencies, instrumentalities and political subdivisions.35 Miss. Code. R. § 3-01-01-109