35 Miss. Code R. § 3-02-02-100
Compensation means any form of payment made to an individual for services rendered as an employee for an employer; services performed as an employee representative and any separation or termination allowance. Compensation includes wages, salaries, bonuses, gifts, profit-sharing, commissions, tips, vacation pay, sick pay, medical benefits, disability, expense reimbursement, cash incentives, monetary value of non-cash incentives, and any other form of remuneration received in return for services. Compensation can be further defined as income received from the United States or any other state by officials or employees, thereof, whether in a civilian capacity or in the military or naval service, commissions paid salesmen, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, fees and other contributions received by a clergyman, evangelist or religious worker for services rendered.
35 Miss. Code. R. § 3-02-02-100