Mississippi Administrative Code

Effective July 1, 1996, all employers are authorized and shall transfer all funds due to PERS electronically and shall transmit any wage or other reports by computerized reporting systems. An employer may submit a written request for a temporary exemption from the application of …

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 remitte…

The purpose of this regulation is to establish eligibility for membership and prior service credit in state retirement annuity coverage for public employees covered for Social Security coverage as of July 1, 1952, and who worked in public employment any time between that time and…

Public employees, who were properly reported for the retroactive Social Security coverage, and who were considered employed on the effective date of the Federal Security Administration - State Agreement (July 2, 1952), and who worked in covered public employment any time between …

The purpose of the regulation is to clarify the meaning of the terms "position" and "state service" as it relates to "creditable service" of employees of joint State and Federal agencies administering State and Federal funds. Notes 27 Miss. Code. R. 210-16-100

The term "position" definition (p) of Section 12, and term "state service" definition (v) of Section 12 of Senate Bill No. 273, [now Miss. Code Ann. § 25-11-103(s)(1972, as amended)] relating to joint State and Federal agencies administering State and Federal funds, shall be inte…

This regulation prescribes the manner in which members of the Board of Trustees of the Public Employees' Retirement System of Mississippi (PERS) are elected. Notes 27 Miss. Code. R. 210-17-100 Amended 12/1/2016

The Administrative Committee, as duly appointed, shall oversee all elections. The executive director shall prepare and furnish the Administrative Committee with a schedule of election to be approved by the Board and followed in each election. Notes 27 Miss. Code. R. 210-17-101 Am…

The official authority of any Board member or employee shall not be used for the purpose of interfering with or affecting the result of an election or a nomination for office. Notes 27 Miss. Code. R. 210-17-102 Amended 12/1/2016

The procedure for the nomination and schedule of election of members of the Board provided in Miss. Code Ann. § 25-11 -l5 (1972, as amended), shall be as follows: 1. Not less than 150 days prior to the expiration of the term of office of any member of said Board, the executive di…

Each trustee shall, within ten days after his appointment or certification of election, take an oath of office as provided by law that he or she will diligently and honestly administer the affairs of the said Board, and that he or she will not knowingly violate or willingly permi…

The purpose of this regulation is to address a) when service credit may be granted retroactive to February 1, 1953, when an agency or employee joins state retirement annuity coverage after February 1, 1953, but on or before July 1, 1953, and b) when contributions for the period p…

Agencies or employees who join Article II of SB 273, Laws of 1952, [now Article III beginning at Miss. Code Ann. § 25-11-101 et seq. (1972, as amended)] after February 1, 1953, but on or before July 1, 1953, will be required to remit prior to July 25, 1953, both the employer's an…

The purpose of this regulation was to address how long and under what circumstances a member could leave contributions in the System. Notes 27 Miss. Code. R. 210-19-100

This regulation, which required the refund of member contributions if a member remained inactive for five years, was repealed by the Board of Trustees on February 10, 1981. Notes 27 Miss. Code. R. 210-19-101 Adopted November 2, 1953, page 130; amended June 21, 2005,to be effectiv…

The purpose of this regulation was to address state retirement annuity coverage for certain employees who were not in covered employment between April 15, 1952, and July 1, 1953, but who obtained a contract for teaching or other employment on or before July 1, 1953. Notes 27 Miss…

This regulation, which addressed state retirement annuity coverage for certain employees who obtained a contract for teaching or other employment before July 1, 1953, was repealed by the Board of Trustees on August 1, 2016. Notes 27 Miss. Code. R. 210-20-101 Adopted July 2, 1953,…

The purpose of this regulation was to address the eligibility for state retirement annuity coverage of certain teachers who retired on disability retirement under the Teachers' Retirement Act and who returned to active duty after implementation of the state retirement annuity pla…

This regulation, which addressed the eligibility for teachers retired under the Teacher Retirement System who returned to active duty after implementation of the state retirement annuity plan, was repealed by the Board of Trustees on August 1, 2016. Notes 27 Miss. Code. R. 210-21…

The purpose of this regulation is to clarify eligibility for retirement annuity coverage of certain individuals who were employed by a political subdivision on the effective date of its state retirement annuity coverage, but no on or before April 15, 1952. Notes 27 Miss. Code. R.…

Persons employed by a political subdivision, (which executes an agreement with the P.E.R.S.) on the date on which the agreement was executed but which persons were not employed by the subdivision on or before April 15, 1952, shall be required to qualify under Regulation 8. Notes …

The purpose of this regulation is to set forth the authority of the Board of Trustees to specify the format and procedures under which wage and contribution reports shall will be made. Notes 27 Miss. Code. R. 210-23-100

In making State Retirement Annuity reports, the reporting agency shall be required to list employees in alphabetical order, or in the format and under the procedures as otherwise prescribed by the Board of Trustees from time to time. Notes 27 Miss. Code. R. 210-23-101 Adopted Jul…

The purpose of this regulation is to address the effect of a transfer of employment upon an employee's rejection of members in the state retirement annuity plan. Notes 27 Miss. Code. R. 210-24-100

Employees who had rejected membership in Article II [now Article III beginning at Miss. Code Ann. § 25-11-101 et seq. (1972, as amended)] who transfer from one Agency to another without an appreciable break in their employment, may be allowed to retain their rejection of membersh…

The purpose of this regulation is to clarify the minimum level of employment which qualifies an employee to receive service credit. Notes 27 Miss. Code. R. 210-25-100

Persons working the equivalent of one-half, or more, of a normal work load for their positions and receiving one-half, or more, of normal wages for that position, may receive full service credit for such work. This Regulation must be read in conjunction with Regulation 36 and Mis…

The purpose of this regulation is to address the eligibility for service credit for certain employees returning to covered employment after April 15, 1952, or for those employed after July 1, 1953. Notes 27 Miss. Code. R. 210-26-100

Persons who were employed as a regular employee in the public schools for the final school term of the school year 1951-52, or persons who were regularly employed in other covered public employment when Senate Bill 273, Laws of 1952, was approved (April 15, 1952), may join the st…

Persons employed in a covered position after July 1, 1953, but before July 1, 2007, must remain in a covered position as a contributing member for a minimum of four (4) years to obtain any eligible prior service credit. Notes 27 Miss. Code. R. 210-26-102

Persons employed in a covered position on or after July 1, 2007, must remain in a covered position as a contributing member for a minimum of eight (8) years to obtain any eligible prior service credit. Notes 27 Miss. Code. R. 210-26-103 Adopted February 19, 1953, page 63; amended…

The purpose of this regulation was to clarify the eligibility for total and permanent disability retirement benefits of members who had withdrawn from employment and who were on inactive status at the time of application. Notes 27 Miss. Code. R. 210-27-100

This regulation was repealed by the Board of Trustees as this provision was covered in the comprehensive disability provisions of Regulation 45A. Notes 27 Miss. Code. R. 210-27-101 Adopted November 22, 1955, page 223; amended June 21, 2005, to be effective August 1, 2005; reforma…

The purpose of this regulation is to clarify the requirements under which a member who withdraws from service before age 60 is eligible for service retirement benefits. Notes 27 Miss. Code. R. 210-28-100

Any person>s who became a member before July 1, 2007, who withdraws from service prior to age 60 with four (4) or more years of contributing membership service but less than twenty-five (25) years of creditable service and who does not receive a refund of his or her contributions…

Any person>s who became a member on or after July 1, 2007, but before July 1, 2011, who withdraws from service prior to age 60 with eight (8) or more years of contributing membership service but less than twenty-five (25) years of creditable service and who does not receive a ref…

Any person who becomes a member on or after July 1, 2011, who withdraws from service prior to age 60 with eight (8) or more years of contributing membership service but less than thirty (30) years of creditable service and who does not receive a refund of his or her contributions…

The purpose of this regulation is to specify the documentation requirements for the award of prior service credit. Notes 27 Miss. Code. R. 210-29-100

Service credit for periods prior to February 1, 1953, may be awarded only after a) qualification for same, and b) receipt of employment and earnings records or such other documentation as satisfactory to the Board of Trustees. Notes 27 Miss. Code. R. 210-29-101 Adopted August 28,…

The purpose of this regulation is to establish a minimum retirement allowance for all Public Employees' Retirement System of Mississippi (PERS) retirees eligible for a monthly retirement allowance. Notes 27 Miss. Code. R. 210-30-100

Members of PERS who were eligible for any amount of monthly service retirement benefits prior to passage of H.B. 904, Laws of 1958, on May 6, 1958, and who had not retired prior to that date, may retire after that date with the $10 per month minimum provided that they were 65 or …

Miss. Code Ann. § 25-11-111(e)(1972, as amended) does not provide for a minimum monthly retirement allowance for any person who becomes a member of PERS on or after July 1, 2011. Notes 27 Miss. Code. R. 210-30-102 Adopted January 28, 1959, page 402; amended June 21, 2005, to be e…

The purpose of this regulation was to provide for the extension of service when retirement was mandatory. Notes 27 Miss. Code. R. 210-31-100

This Regulation is repealed by the Board of Trustees as the provisions for a mandatory retirement age were eliminated effective January 1, 1987 by the Age Discrimination in Employment Act Amendments of 1986 ( Public Law 99-592). Notes 27 Miss. Code. R. 210-31-101 Adopted January …

The purpose of this regulation is to state the cost basis upon which PERS may grant service credit for retroactive service to employees of political subdivisions pursuant to a joinder agreement addendum. Notes 27 Miss. Code. R. 210-32-100

Political subdivisions may elect to join PERS and provide membership to their employees on a prospective basis only or they can also provide for retroactive service credit. If the political subdivision elects to provide service credit retroactive to a certain date, no credit for …

This regulation prescribes the conditions and limits under which the value of maintenance must be reported and included as part of earned compensation. Notes 27 Miss. Code. R. 210-33-100