For the purpose of income tax withholding, an employee can have only one payroll period for wages paid by any one employer. If an employee has a regular payroll period, the tax should be withheld on the basis of that regular period even though the employee does not work the full period. If a specified payroll period on one of the above basis cannot be established, the tax shall be withheld on a per diem basis.
35 Miss. Code. R. 3-11-06-101