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 27-210-36-107 - Work requirement exception for members performing professional services

Any active member employed on July 1, 2002, by a covered employer to perform professional services and who participates in PERS based on the performance of such services will continue to be an active member for as long as he or she is employed in such position. This provision applies to an individual, not a firm of individuals, employed as an employee on a regular basis to provide professional services, such as legal or engineering services, to a participating employer. Determination of coverage eligibility is first subject to the authority of the employer to employ such professional. If the employer has the authority to employ the professional in a state service position as defined in Section 101.5 of this regulation and if the professional is determined to be an employee by using the guidelines expressed by the IRS, the professional hired on or after July 1, 2002, is subject to the same participation criteria, including the prerequisite minimum number of hours worked and compensation received, as any other employee.