35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 06 — Withholding-Payroll Period Defined

100 The term "payroll period" means a period of which a payment of compensation is
ordinarily made to the employee, whether weekly, biweekly, semi-monthly, monthly,
quarterly, or daily, or any other fixed period.
101 For the purpose of income tax withholding, an employee can have only one payroll period
for wages paid by any one employer. If an employee has a regular payroll period, the tax
should be withheld on the basis of that regular period even though the employee does not
work the full period. If a specified payroll period on one of the above basis cannot be
established, the tax shall be withheld on a per diem basis.
102 (Reserved)
103 (Reserved)