Proposed Regulations

The amendment to Regulation 28 would update the retirement eligibility from 35 years to 30 years of creditable service for PERS Tier 5 in accordance with House Bill 4073 as passed during the 2026 Mississippi Legislative Session

The proposed amendment to Regulation 34 would change the required break in service from 90 days to 30 days and insert the new reemployment option, which allows a retiree to be reemployed for a period of time in any fiscal year, at compensation not to exceed 80% of the salary in effect for the position in accordance with House Bill 4073 as passed during the 2026 Mississippi Legislative Session, effective July 1, 2026. The amendment also eliminates language referring to critical teacher shortage reemployment in Miss

The Variable Compensation Plan for FY 2027 establishes compensation policies for state employees under the purview of the MSPB

Updated State Employee Handbook

To update and clarify MSPB policies and procedures for FY2027

The proposed amendment to Regulation 59 updates the actuarial assumptions for PERS, SLRP, and MHSPRS as approved by the PERS Board of Trustees. Effective date of proposed amendment: July 1, 2026

Amends Section 4.1 to update the employer contribution rate from 18.40% to 18.90% in accordance with Senate Bill 3231 as passed during the 2024 Legislative Session

The proposed amendment would add Roth Contributions to Mississippi Deferred Compensation in accordance with House Bill 4073 as passed during the 2026 Mississippi Legislative Session. The effective date of the proposed amendments will be July 1, 2026

Amends Section 4.1 to update the employer contribution rate from 18.40% to 18.90% in accordance with Senate Bill 3231 as passed during the 2024 Legislative Session

The proposed amendment would add Roth Contributions to Mississippi Deferred Compensation upon passage by the Mississippi Legislature. The effective date of the proposed amendments will be July 1, 2026

Amends §§ 101 and 104 to update the employer contribution rates from 18.40% to 18.90% effective July 1, 2026, in accordance Senate Bill 3231 as passed during the 2024 Legislative Session

Amends §§ 101 and 104 to update the employer contribution rates from 18.40% to 18.90% effective July 1, 2026, in accordance Senate Bill 3231 as passed during the 2024 Legislative Session

The proposed amendment to Regulation 59 updates the actuarial assumptions for PERS, SLRP, and MHSPRS as approved by the PERS Board of Trustees Effective date of proposed amendment: July 1, 2026

Updated State Employee Handbook for FY2026

Updated State Employee Handbook

To update and clarify MSPB policies and procedures for FY2026

Updated State Employee Handbook

To update and clarify MSPB policies and procedures for FY2026

The proposed amendment to Regulation 64 would update the language to reflect PERS Tier 5 changes in accordance with 2025 House Bill 1. Those who become members of PERS on or after March 1, 2026, will not be eligible to purchase service credit for out-of-state service, professional leave, or other non-covered service in accordance with 25-11-109

Creates the plan document for the Mississippi Hybrid Defined Contribution Retirement Plan as authorized in Section 15 of House Bill 1 during the 2025 Legislative Session. Amended to remove definition of normal retirement age, correct remittance of elective employer contributions, and change unforeseeable emergency language to hardship distribution safe harbors

The proposed amendment to Regulation 51 would update the language to reflect PERS Tier 5 changes in accordance with 2025 House Bill 1. Those who become members of PERS on or after March 1, 2026, will not receive additional service credit for accumulated unused leave. Elected officials who become members of PERS on or after March 1, 2026, will not receive additional service credit for leave

The amendment to Regulation 64 would update the language to reflect PERS Tier 5 changes in accordance with 2025 House Bill 1. Those who become members of PERS on or after March 1, 2026, will not be eligible to purchase service credit for out-of-state service, professional leave, or other non-covered service in accordance with 25-11-109

The amendment to Regulation 61 would amend section 101 to insert PERS Tier 5 retirement eligibility and acknowledge the closing of the Supplemental Legislative Retirement Plan to new employees as of March 1, 2026, and the closure of the Municipal Retirement Systems as of July 1, 1987

The amendment to Regulation 57 would amend section 104 to insert additional information that may be disclosed to participating PERS employers. PERS may disclose information necessary for proper enrollment in retirement plans administered by PERS and information necessary for compliance with Governmental Accounting Standards Board (GASB) reporting

The amendment to Regulation 54 would insert PERS Tier 5 normal retirement age in accordance with 2025 House Bill 1. The amendment would also update the language to allow retired public safety officers to file for the special tax exclusion whether their health insurance premium is paid by PERS or paid by the retiree in accordance with federal law

The amendment to Regulation 48 would amend section 101 to insert language regarding PERS Tier 5. Anyone who becomes a member of PERS on or after March 1, 2026 (Tier 5) shall not be eligible for the partial lump sum option

The amendment to Regulation 35 would amend section 101(4) to insert the normal retirement age for PERS Tier 5

The amendment to Regulation 32 would amend section 101 to clarify that retroactive creditable service shall be applied in accordance with the benefit formula for each tier, and such additional creditable service shall not alter the date the employee became a member of PERS

The amendment to Regulation 28 would update the regulation to include PERS Tier 5. The title is amended to reflect age 62

The amendment would update the regulation to reflect the calculation and submission of PERS defined benefit and defined contribution plan contributions

Regulation 65 defines the term “earned compensation” for purposes of reporting compensation to the Public Employees’ Retirement System of Mississippi (PERS). The amendment to Regulation 65 would insert § 107 to clarify reportable income for coroners and deputy coroners

The proposed amendment to Regulation 61 would amend section 101 to insert PERS Tier 5 retirement eligibility and acknowledge the closing of the Supplemental Legislative Retirement Plan to new employees as of March 1, 2026, and the closure of the Municipal Retirement Systems as of July 1, 1987

The proposed amendment to Regulation 57 would amend section 104 to insert additional information that may be disclosed to participating PERS employers. PERS may disclose information necessary for proper enrollment in retirement plans administered by PERS and information necessary for compliance with Governmental Accounting Standards Board (GASB) reporting

The proposed amendment to Regulation 54 would insert PERS Tier 5 normal retirement age in accordance with 2025 House Bill 1. The amendment would also update the language to allow retired public safety officers to file for the special tax exclusion whether their health insurance premium is paid by PERS or paid by the retiree in accordance with federal law

The proposed amendment to Regulation 51 would update the language to reflect PERS Tier 5 changes in accordance with 2025 House Bill 1. Those who become members of PERS on or after March 1, 2026, will not receive additional service credit for accumulated unused leave. Elected officials who become members of PERS on or after March 1, 2026, will not receive additional service credit for leave

The proposed amendment to Regulation 48 would amend section 101 to insert language regarding PERS Tier 5. Anyone who becomes a member of PERS on or after March 1, 2026 (Tier 5) shall not be eligible for the partial lump sum option

The proposed amendment to Regulation 35 would amend section 101(4) to insert the normal retirement age for PERS Tier 5

The proposed amendment to Regulation 32 would amend section 101 to clarify that retroactive creditable service shall be applied in accordance with the benefit formula for each tier, and such additional creditable service shall not alter the date the employee became a member of PERS

The proposed amendment would update the regulation to reflect the calculation and submission of PERS defined benefit and defined contribution plan contributions

The proposed amendment to Regulation 28 would update the regulation to include PERS Tier 5. The title is amended to reflect age 62

Regulation 65 defines the term “earned compensation” for purposes of reporting compensation to the Public Employees’ Retirement System of Mississippi (PERS). The proposed amendment to Regulation 65 would insert § 107 to clarify reportable income for coroners and deputy coroners

Creates the plan document for the Mississippi Hybrid Defined Contribution Retirement Plan as authorized in Section 15 of House Bill 1 during the 2025 Legislative Session

Amending matching requirement in Rule 2.1.2(4) from 33% to 10%; technical addition to Rule 2.2; incorporation of new guidance in Rule 2.2.1; revising Rule 2.1.2(4), 2.1.5, 2.2.1, 2.2.2, 2.2.3, 2.3, 2.3.1, 2.3.2, 2.3.3, 2.3.4, 2.3.5, 2.3.6, and 2.3.7 to conform with new federal guidance; revision of Rule 2.3 to acknowledge termination of Digital Skills and Accessibility Program; clarifying change to Rule 4.2(2); clarifying change to Rule 9.1

Amending matching requirement in Rule 2.1.2(4) from 33% to 10%; technical addition to Rule 2.2; incorporation of new guidance in Rule 2.2.1; revising Rule 2.1.2(4), 2.1.5, 2.2.1, 2.2.2, 2.2.3, 2.3, 2.3.1, 2.3.2, 2.3.3, 2.3.4, 2.3.5, 2.3.6, and 2.3.7 to conform with new federal guidance; revision of Rule 2.3 to acknowledge termination of Digital Skills and Accessibility Program; clarifying change to Rule 4.2(2); clarifying change to Rule 9.1

The Variable Compensation Plan for FY 2026 establishes compensation policies for state employees under the purview of the MSPB

The Variable Compensation Plan for FY 2026 establishes compensation policies for state employees under the purview of the MSPB

The Temporary Variable Compensation Plan for FY 2026 establishes compensation policies for state employees under the purview of the MSPB for FY 2026. It is being filed in conjunction with the permanent VCP for FY2026, because there was not sufficient time between the signing of appropriation bills and the time allotted for APA rulemaking procedures