Mississippi Administrative Code
Title 27 - Personnel
Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees
Chapter 02 - Definition of Part-time and Emergency Employees for Social Security
Section 27-210-02-101 - Definition of Emergency employees and part-time temporary positions

Emergency employees shall be defined as those who are hired to serve on the basis that a condition of emergency exists and these employees shall not be included in Social Security coverage. Services in part-time temporary positions, the compensation for which is less than $50 per quarter reporting period shall not be covered for Social Security.