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 27-210-36-108 - Determination of Employee Status

The employer has the responsibility for the proper employment classification of an individual as an employee or independent contractor. PERS uses the guidelines published by the IRS as reflected in Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, for determining worker status. If, based on the facts, it is determined that an employer has made an error in classification, PERS will require the employer to correct any reporting error resulting from the misclassification.