35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 04 — Withholding-Employee Defined

100 The term "employee" includes every individual performing services if the relationship
between him and the person for whom he performs such services is the legal relationship of
employer and employee. The term includes officers and employees, whether elected or
appointed, of the United States, a state, or any political subdivision thereof, or any agency
or instrumentality of any one of the foregoing.
101 Generally the relationship of employer and employee exists when the person for whom
services are performed has the right to control and direct the individual who performs the
services, not only as to the result to be accomplished by the work but also as to the details
and means by which that result is accomplished. That is, an employee is subject to the will
and control of the employer not only as to what shall be done but how it shall be done. In
this connection, it is not necessary that the employer actually direct or control the manner
in which the services are performed; it is sufficient if he has the right to do so. The right to
discharge is also an important factor indicating that the person possessing that right is an
employer. Other factors characteristic of an employer, but not necessarily present in every
case, are the furnishing of tools and the furnishing of a place to work to the individual who
performs the services. In general, if an individual is subject to the control or direction of
another merely as to the result to be accomplished by the work and not as to the means and
methods for accomplishing the result, he is not an employee.
102 If the relationship of employer and employee exists, the designation or description of the
relationship by the parties as anything other than that of employer and employee is
immaterial. Thus, if such relationship exists, it is of no consequence that the employee is
designated as a partner, coadventurer, agent, independent contractor, or the like.
103 All classes or grades of employees are included with the relationship of employer and
employee. Thus, superintendents, managers, and other supervisory personnel are
employees. Generally, an officer of a corporation is an employee of the corporation.
However, an officer of a corporation who as such does not perform any services or
performs only minor services and who neither receives nor is entitled to receive, directly or
indirectly, any remuneration is not considered to be an employee of the corporation. A
director of a corporation in his capacity as such is not an employee of the corporation.
104 (Reserved)
105 (Reserved)