Mississippi Administrative Code
Title 23 - Division of Medicaid
Part 104 - Income
Chapter 9 - Sources and Treatment of Earned Income
Rule 23-104-9.2 - Wages and Salaries
Universal Citation: MS Code of Rules 23-104-9.2
Current through September 24, 2024
A. These payments are defined as follows:
1. Wages are what an
individual receives (before deductions) for working as someone else's employee.
a) Under certain conditions, services
performed as an employee are deemed self-employment rather than wages, e.g.,
ministers, real estate agents, share farmers, insurance salesmen,
etc.
2. Wages may take
the form of:
a) Salaries. Payments (fixed or
hourly rate) received for work performed for an employer.
b) Commissions. Fees paid to an employee for
performing a service, i.e., a percentage of sales.
c) Bonuses. Amounts paid by employers as
extra pay for past employment, i.e., outstanding work, length of service,
holidays, etc.
d) Severance Pay.
Payment made by an employer to an employee whose employment is terminated
independently of his wishes.
e)
Military Pay. Service member's wage, which is based solely on the member's pay
grade and length of service.
f)
Special payments because of employment. Items such as vacation pay,
advance/deferred wages, etc.
B. These payments are treated as follows:
1. Absent evidence to the contrary, if FICA
taxes have been deducted from an item assume it meets the definition of
wages.
2. Wages are counted at the
earliest date of the following:
a) When
received, or
b) When credited to
the individual's account, or
c)
When set aside for the individual's use.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
