The term "wages" does not include any remuneration for services performed by an employee for his employer which is specifically excepted from wages under Code Section 27-7-303(j). The exception attaches to the remuneration for services performed by an employee and not to the employee as an individual; that is, the exception applies only to the remuneration in an excepted category.
35 Miss. Code. R. 3-11-03-100