Mississippi Administrative Code
Title 23 - Division of Medicaid
Part 104 - Income
Chapter 9 - Sources and Treatment of Earned Income
Rule 23-104-9.4 - Wage Advances and Deferred Wages

Universal Citation: MS Code of Rules 23-104-9.4

Current through September 24, 2024

A. These payments are defined as follows:

1. Wage advances are payments by an employer to an individual for work to be done in the future.

2. Wages are considered "deferred" if they are received later than their normal payment date.
a) Types of wage payments that may be deferred include vacation pay, dismissal and severance pay, back pay and bonuses.

B. These payments are treated as follows:

1. An advance is wages in the month received.

2. Wages that are deferred due to circumstances beyond the control of the employee are considered earned income when actually received;

3. Wages that are deferred at the employee's request or by mutual agreement with the employer are considered earned income when they would have been received had they not been deferred.

Social Security Act §1902 (r)(2); 42 CFR §435.601(b) (Rev 1994).

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