35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 03 — Withholding-Exclusions from Wages

100 In general. The term "wages" does not include any remuneration for services performed
by an employee for his employer which is specifically excepted from wages under Code
Section 27-7-303(j). The exception attaches to the remuneration for services performed by
an employee and not to the employee as an individual; that is, the exception applies only to
the remuneration in an excepted category.
101 Remuneration for agricultural labor. The term "wages" does not include remuneration for
services which constitute agricultural labor and remuneration is not subject to withholding.
For the purpose of this subsection, the Commissioner adopts the federal regulations relating
to the definition of "agricultural labor," except in those cases where the two laws conflict.
102 Remuneration for domestic service.

# 1.

In a private home.
a. Remuneration paid for services of a household nature performed by an
employee in or about a private home of the person by whom he is employed
is excepted from "wages" and hence is not subject to withholding. A private
home is a fixed place of abode of an individual or family. A separate and
distinct dwelling unit maintained by an individual in an apartment house,
hotel, or other similar establishment may constitute a private home. If a
dwelling house is used primarily as a boarding or lodging house for the
purpose of supplying board or lodging to the public as a business enterprise,
it is not a private home, and the remuneration paid for services performed
therein is not within the exception.
b. In general, services of a household nature in or about a private home include
services performed by cooks, waiters, butlers, housekeepers, governesses,
maids, valets, baby sitters, janitors, laundresses, furnacemen, caretakes,
handymen, gardeners, footmen, grooms, and chauffeurs of automobiles for
family use.

# 2.

In college club or college fraternity or sorority.
a. Remuneration paid for services of a household nature performed by an
employee in or about the club rooms or house of a local chapter of a college
fraternity or sorority by which he is employed is excepted from wages and
hence is not subject to withholding. A local college club or local chapter of
a college fraternity or sorority does not include an alumni club or chapter. If
the club rooms or house of a local college club or local chapter of a college
fraternity or sorority is used primarily for the purpose of supplying board or
lodging to students or the public as a business enterprise, the remuneration
paid for services performed therein is not within the exception.
b. In general, services of a household nature in or about the club rooms or
house of a local college club or local chapter of a college fraternity or
sorority include services rendered by cooks, waiters, butlers, maids, janitors,
laundresses, furnacemen, handymen, gardeners, housekeepers and
house-mothers.

# 3.

Remuneration not excepted. Remuneration paid for services not of a household
nature, such as services performed as a private secretary, tutor, or librarian, even
though performed in the employer's private home or in a local college, club or local
chapter of a college fraternity or sorority, is not within the exception. Remuneration
paid for services of a household nature is not within the exception if performed in
or about rooming or lodging houses, boarding houses, clubs (except local college
clubs), hotels, hospitals, eleemosynary institutions, or commercial offices or
establishments.
103 Remuneration for Services not in Course of Employer's Trade or Business.
1. Cash remuneration paid for services not in the course of the employer's trade or
business performed by an employee for an employer in a calendar quarter is
excepted from wages and hence is not subject to withholding unless such employee
is regularly employed in the calendar quarter by such employer to perform such
services.
2. The term "services not in the course of the employer's trade or business" includes
services that do not promote or advance the trade or business of the employer.
Remuneration paid for service performed for a corporation does not come within
the exception.
3. For purposes of this exception, an individual is deemed to be regularly employed by
an employer during a calendar quarter only if-
a. Such individual performs service not in the course of the employer's trade or
business for such employer for some portion of the day on at least 24 days
(whether or not consecutive) during such calendar quarters; or
b. Such individual was regularly employed by such employer in the
performance of service not in the course of the employer's trade or business
during the preceding calendar quarter.

# 4.

In determining whether an employer has performed service not in the course of the
employer's trade or business on at least 24 days during a calendar quarter, there
shall be counted as one day-
a. Any day or portion thereof on which the employee actually performs such
service; and
b. Any day or portion thereof on which the employee does not perform service
of the prescribed character but with respect to which cash remuneration is
paid or payable to the employee for such service, such as a day on which the
employee is sick or on vacation.
104 Remuneration for Service Performed by a Minister of a Church or a Member of a Religious
Order.
1. In general. Remuneration paid for services performed by a duly ordained,
commissioned, or licensed minister of a church in the exercise of his ministry, or by
a member of a religious order in the exercise of duties required by such order, is
excepted from wages and hence is not subject to withholding.
2. Service by a minister in the exercise of his ministry. Except as provided in
paragraph (3) of this subsection, services performed by a minister in the exercise of
his ministry includes the ministration of sacerdotal functions and the conduct of
religious worship, and the control, conduct, and maintenance of religious
organizations, under the authority of a religious body constituting a church or
church denomination. The following rules are applicable in determining whether
services performed by a minister are performed in the exercise of his ministry:
a. Whether service performed by a minister constitutes the conduct of
religious worship or the ministration of sacerdotal functions depends on the
tenets and practices of the particular religious body constituting his church
or church denomination.
b. Service performed by a minister in the control, conduct, and maintenance of
a religious organization relates to directing, managing, or promoting the
activities of such organization. Any religious organization is deemed to be
under the authority of a religious body constituting a church or church
denomination if it is organized and dedicated to carrying out the tenets and
principles of a faith in accordance with either the requirements or sanctions
governing the creation of institutions of the faith. The term "religious
organization" has the same meaning and application as is given to the term
for income tax purposes.
c. If a minister is performing service in the conduct of a religious worship or
the ministration of sacerdotal functions, such service is in the exercise of his
ministry whether or not it is performed for a religious organization.
d. If a minister is performing service for an organization which is operated as
an integral agency of a religious organization under the authority of a
religious body constituting a church or church denomination, all service
performed by the minister in the conduct of religious worship, in the
ministration of sacerdotal functions, or in the control, conduct, and
maintenance of such organization is in the exercise of his ministry.
e. If a minister, pursuant to an assignment or designation by a religious body
constituting his church, performs services for an organization which is
neither a religious organization nor operated as an integral agency of a
religious organization, all services performed by him even though such
service may not involve the conduct of religious worship or the ministration
of sacerdotal functions, is in the exercise of his ministry.
3. Service by a minister not in the exercise of his ministry.
a. There shall not be excepted from wages subject to withholding
remuneration for service performed by a duly ordained, commissioned, or
licensed minister of a church which is not in the exercise of his ministry.
b. If a minister is performing service for an organization which is neither a
religious organization nor operated as an integral agency of a religious
organization and the service is not performed pursuant to an assignment or
designation by his ecclesiastical superiors, then only the service performed
by him in the conduct of religious worship or the ministration of sacerdotal
functions is in the exercise of his ministry.
4. Service in the exercise of duties required by a religious order. Service performed by
a member of a religious order in the exercise of duties required by such order
includes all duties required of the member by the order. The nature or extent of
such service is immaterial so long as it is a service which he is directed or required
to perform by his ecclesiastical superiors.
105 (Reserved)
106 (Reserved)