Mississippi Administrative Code
Title 23 - Division of Medicaid
Part 104 - Income
Chapter 9 - Sources and Treatment of Earned Income
Rule 23-104-9.1 - Sick Pay
Universal Citation: MS Code of Rules 23-104-9.1
Current through September 24, 2024
A. These payments are defined as follows:
1. Sick pay is a payment made to or on behalf
of an employee by an employer or a private third party (such as a union or
insurance company) for sickness or accident disability. Sick pay is either
wages or unearned income.
2.
Payments under a Workers' Compensation law are neither wages nor sick pay.
Annual and sick leave payments are considered a continuation of
salary.
B. These payments are treated as follows:
1. When sick
pay is received within 6 months after stopping work, and it is not attributable
to the employee's own contributions through payroll deduction to a sick pay
plan, treat as earned income.
2.
When sick pay is received within 6 months of stopping work, and it is
attributable to the employee's own contributions through payroll deduction to a
sick pay plan, treat any portion of the sick pay received by the employee
which, according to the employer is attributable to the employee's own
contributions, as unearned income.
3. When sick pay is received more than 6
months after stopping work, treat as unearned income.
a) To determine the 6-month period after
stopping work:
1) Begin with the first day of
non-work.
2) Include the remainder
of the calendar month in which work stops.
3) Include the next 6 full calendar
months.
b) Example: If
an individual stops work on May 5, the 6-month periods ends November
30th.
Social Security Act §1902 (r)(2); 42 CFR §435.601(b) (Rev 1994).
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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