Mississippi Administrative Code
Title 27 - Personnel
Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees
Chapter 13 - Employers' Contributions under State Retirement Annuity Coverage
Section 27-210-13-101 - Employers' Contributions under State Retirement Annuity Coverage

1. Prior to July 1, 1958

The employer's payment under Article II [now Article III beginning at Miss. Code Ann. § 25-11-101 (1972, as amended)] shall be made at present on the basis of 2-1/2[CENT] of wages paid each covered employee during a calendar year from $0 to $6000.

2. From and after July 1, 1958

Employer contributions shall be made on the basis of the contribution rates as set forth from time to time by the Board of Trustees and levels of earned compensation as set forth in the statute.