Mississippi Administrative Code
Title 27 - Personnel
Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees
Chapter 14 - Submission of Monthly Reports and Contributions
Section 27-210-14-103 - Calculation of Interest on Delinquent Contribution Payments by Fee Officials

Universal Citation: MS Code of Rules 27-210-14-103
Current through September 24, 2024

The Annual Financial Report (AFR) required to be filed by each covered constable, chancery clerk, and circuit clerk and all retirement contributions due on the net earnings from the office must be remitted to PERS by April 15 of the following year. The amounts due and not remitted by April 15 begin accruing interest daily at the rate specified in PERS Board Regulation 43 from April 15 until the date of payment.

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