Mississippi Administrative Code
Title 27 - Personnel
Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees
Chapter 36 - Eligibility for Membership in the Public Employees' Retirement System of Mississippi (PERS)
Section 27-210-36-102 - Eligibility for PERS membership
Universal Citation: MS Code of Rules 27-210-36-102
Current through September 24, 2024
1. To participate in PERS, an individual must be an employee in a covered position with a covered employer and subject to the control of the covered employer as defined in Internal Revenue Service (IRS) guidelines and must satisfy the following requirements:
a. Be properly classified as an employee;
b. Have compensation properly reported on IRS Form W-2, Wage and Tax Statement;
c. Be paid regular periodic compensation (whether hourly, daily, weekly, or monthly); and
d. Be treated as an employee for all general purposes, including, but not limited to, eligibility for fringe benefits, payment of employment-related expenses, payroll tax withholding, etc.
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