20 Miss. Code R. § 101-600-603.04

Current through December 10, 2024

Section 20-101-600-603.04 - Family Services

Under Section 71-5-11 J (15) (d) of the Law, certain services are excluded because of the existence of family relationship between the employee and the person for whom he or she performs the services. The exclusions are as follows:

(A) services performed by a husband for his wife, or by a wife for her husband;

(B) services performed by a father or mother for a son or daughter, or for a partnership composed of sons and/or daughters only; or

(C) services performed by a son or daughter under twenty-one (21) years of age for the father or mother, or for a partnership composed of the father and mother only.

(D) The term child shall mean and include adopted or stepchild.

Under (A) and (B) above, the exclusion is conditioned solely upon the relationship of the employer to the employee. Under (C), in addition to the relationship of parent and child, there is a further requirement that the child shall be under the age of twenty-one (21) and the exclusion continues only during the time that such child is under the age of twenty-one (21).

The exclusions do not extend to services performed by an employee for a corporation or other entity except such family partnerships as are set forth in (B) and (C) above.

20 Miss. Code. R. § 101-600-603.04