27 Miss. Code. R. 210-01-102
Prior to December 31, 1986, the state department, institution or agency which has the control and direction of state employees is responsible for the collection and remittance of the employees' contributions and the remittance of the employers' contributions, and have total responsibility for reporting such collections for each employee and for making the employers' contributions for each employee to the board.
The Omnibus Reconciliation Act of 1986 changed the manner in which Social Security contributions are deposited by State and local government employers. This legislation placed State and local employers under the Internal Revenue Service provisions with respect to the schedule for frequency of deposits and interest charges and penalties for late deposits. The law removed from the State the intermediary role of collecting Social Security payments from local governments and relieved the State from liability for verifying and depositing such payments with respect to payments due on wages paid after December 31, 1986.
27 Miss. Code. R. 210-01-102