Section 35-3-11-03-103 - Remuneration for Services not in Course of Employer's Trade or Business1. Cash remuneration paid for services not in the course of the employer's trade or business performed by an employee for an employer in a calendar quarter is excepted from wages and hence is not subject to withholding unless such employee is regularly employed in the calendar quarter by such employer to perform such services.2. The term "services not in the course of the employer's trade or business" includes services that do not promote or advance the trade or business of the employer. Remuneration paid for service performed for a corporation does not come within the exception.3. For purposes of this exception, an individual is deemed to be regularly employed by an employer during a calendar quarter only if- a. Such individual performs service not in the course of the employer's trade or business for such employer for some portion of the day on at least 24 days (whether or not consecutive) during such calendar quarters; orb. Such individual was regularly employed by such employer in the performance of service not in the course of the employer's trade or business during the preceding calendar quarter.4. In determining whether an employer has performed service not in the course of the employer's trade or business on at least 24 days during a calendar quarter, there shall be counted as one day- a. Any day or portion thereof on which the employee actually performs such service; andb. Any day or portion thereof on which the employee does not perform service of the prescribed character but with respect to which cash remuneration is paid or payable to the employee for such service, such as a day on which the employee is sick or on vacation.35 Miss. Code. R. 3-11-03-103