35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 05 — Withholding-Employer Defined

100 The term "employer" means any person for whom an individual performs or performed
any service, of whatever nature, as the employee of such person.
101 It is not necessary that the services be continuing at the time the wages are paid in order
that the status of the employer exist. Thus, for the purposes of withholding, a person for
whom an individual has performed past services for which he is still receiving wages from
such person is an "employer."
102 An employer may be an individual, a corporation, a partnership, a trust, an estate, a
joint-stock company, an association, or a syndicate, group, pool, joint venture, or other
unincorporated organization, group or entity. A trust or estate, rather than the fiduciary
acting for or on behalf of the trust or estate, is generally the employer.
103 The term "employer" embraces not only individuals and organizations engaged in trade or
business, but organizations exempt from income tax, such as religious and charitable
organizations, educational institutions, clubs, social organizations and societies, as well as
the government of the United States, the State of Mississippi, counties, municipalities, their
agencies, instrumentalities, and political subdivisions.
104 (Reserved)
105 (Reserved)