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Mississippi - Compensation & Benefit Legislation

MISSISSIPPI - AASHOWME

Demonstrates www.BenefitsReview.com™ site. Illustrates insurance carriers' coverages within the State.

MISSISSIPPI - ADOPTED CHILD HEALTH CARE MANDATE

OBRA 1993 (Federal) requires group health plans to honor medical and child support orders. Also, plans must treat adopted children like biological children covered by the plan, and plans are precluded from applying pre-existing condition exclusions to an adopted child where no such exclusion applies to a newborn biological child. Health plans that covered the cost of pediatric vaccines as of May 1, 1993, and fail to continue that level of coverage, will be subject to an excise tax penalty applicable to plans that fail to meet the health care continuation coverage requirements under OBRA 1993.

No specific mention of adopted children in state's newborn health care mandate. (Mississippi Code Ann. Sections 83-9-33, 83-41-207)

MISSISSIPPI - ALCOHOLISM & DRUG ABUSE

Mandatory coverage (alcoholism treatment only).

Minimum yearly inpatient coverage: No statutory requirements.

Minimum yearly outpatient coverage: No statutory requirements.

Minimum lifetime coverage: no statutory requirements.

(Mississippi Code Ann. Sections 83-9-27, 83-9-31)

MISSISSIPPI - CAFETERIA PLAN TAX LAWS

State income tax, unemployment insurance tax on salary reduction: For state Unemployment Insurance purposes, the total amount of employees' salary reductions and any cash that the employee has the option to receive (whether or not the employee chooses the cash option) are not treated as wages. Employer contributions to a cafeteria plan are not Unemployment Insurance taxable only if the plan is qualified under IRC §125, covers only employees, does not offer any cash benefits, and does not include a §401(k) feature.

MISSISSIPPI - CONTINUATION OF COVERAGE CONVERSIONS

Events Triggering Continuation of Coverage:

• Death: Yes, 12 months of continuation coverage.

• Job Termination: Yes, unless terminated for gross job misconduct. (To be eligible, employee must have 6 months of continuous coverage prior to termination.)

• Reduction of Hours: Yes, up to 12 months of continuation coverage.

• Divorce or Legal Separation: Yes. (12 months of continuation coverage.)

• Medicare Eligibility: Yes, up to 12 months continuation coverage.

• Other Provisions: Termination of coverage for any other reason than non-payment.

• Early Termination of Continuation of Coverage: Becoming eligible for Medicare; becoming eligible for similar benefits, including coverage for pre-existing conditions under another group policy; failure to make a timely payment. (Mississippi Code Ann. Section 83-9-51.)

MISSISSIPPI - COORDINATION OF BENEFITS

State reports no statutory requirements.

MISSISSIPPI - COST-OF-LIVING

ERI's Relocation Assessor™ is a recommended source for U.S./Canadian cost-of-living data and U.S. Automobile Cost Survey.

MISSISSIPPI - DRUG TESTING AND EMPLOYEE ASSISTANCE BENEFITS

Who is Covered by Statute: All employees and applicants.

Applicant Testing: Applicant testing is allowed. Notice of test must be in writing on the application.

Employee Testing: Employee testing b private employers is allowed where there is reasonable suspicion. Random testing of government employees is allowed in law enforcement, public health, high-risk security, or drug interdiction positions.

How Test Results are Used: Test results may be used to discipline or discharge employees or as grounds for refusing employment to applicants, but only after test results are verified by confirming tests.

Enforcement of Statutes: Enforcement is by private civil action; injunctive relief is available for violation of the chapter.

Employee Remedies: Employees may seek damages, including attorney's fees.

Employer Penalties: None.

Who Pays for Testing: Employer shall pay the costs of all drug and alcohol tests requested or required of employee or job applicant.

Employee Assistance Benefits: State has no statutory requirements.

Other Requirements: State has no statutory requirements.

(Mississippi Code Ann. Sections 71-7-1 et seq.)

MISSISSIPPI - GROUP HEALTH CODE ADDITIONS (MANDATED)

Alcoholism Treatment: Sickness and accident policies must cover at least $1,000 per year of costs for alcoholism treatment rendered by licensed physicians and hospitals. (Mississippi Code Ann. Sections 83-9-27, 83-29-31.)

Handicapped Dependents: Coverage for dependent children cannot be terminated while a child is incapable of employment due to mental retardation or physical handicap and chiefly dependent on the insured.

Mental Health: Group health insurance plans, other than limited benefit policies, must cover mental illness treatments. Mental health coverage must include benefits for at least 60 days per year for partial hospitalization, 30 days per year for inpatient services, and 25 days per year for outpatient services. Mental health benefits for inpatient and partial hospitalization care are the same as for other conditions, and those for outpatient care may be limited to a maximum of $50 per visit. Mental health lifetime benefit limits may not be less than $50,000. (Mississippi Code Ann. Sections 83-9-39, 83-9-41.)

Newborns: Policies providing family coverage must cover newborn children from the moment of birth for injury or sickness including treatment of medically diagnosed congenital defects, birth abnormalities, and prematurity. (Mississippi Code Ann. Section 83-9-33.)

Policies for Small Employers: A small employer is an organization which is actively engaged in business and which employed no more than 50 eligible employees on at least 50 percent of the working days during the preceding year. (H1201, 1997) (Mississippi Code Ann. Section 83-63-3.) Policies must permit continuation of coverage for dependent children of employees of small employers. (H520, 1995)

Pre-existing Conditions: Effective 7/1/97, health care policies delivered or issued on or after 1/1/94, must not deny, exclude, or limit benefits for a covered individual for losses due to a pre-existing condition which occurred more than 12 months following the effective date of coverage. (H1198, 1997) (Mississippi Code Ann. Section 83-9-49.)

Prescription Drugs: Effective 7/1/97, health insurance plans (HMOs included) are prohibited from imposing payments or conditions relating to pharmacy services which are more costly or more restrictive than those which would be imposed if such pharmacy services were obtained from a mail order or other type of pharmacy. (H359, 1997) (Mississippi Code Ann. Section 83-9-6.) Also, effective 7/1/97, health insurance policies which provide coverage for prescription drugs must not exclude coverage for a drug used for treatment of a specific type of cancer on the basis that the drug has not been approved by the FDA for the treatment of that type of cancer, provided the drug has been recognized for such treatment in one of the standard reference compendia or in medical literature. (S2589, 1997)

Providers: Dentists, psychologists, physicians, nurse practitioners, chiropractors, and optometrists: Such individuals must be reimbursed for services performed within the scope of their practices. (Mississippi Code Ann. Sections 83-41-209, 83-41-211, 83-41-213, 83-41-215.) Obstetricians/gynecologists: Health care service plan contract must allow and cover as reimbursed expenses certain health care for female enrollees by in-network obstetricians and gynecologists. (H1545, 1995.)

Temporomandibular Joint and Craniomandibular Disorders: All accident and sickness insurance, except for limited benefit policies, shall offer coverage for diagnostic services and surgical treatment of these disorders. The services and treatment shall be the same as that for any other joint in the body and apply to treatment administered or prescribed by a physician or dentist. Minimum lifetime coverage shall be no less than $5,000. (Mississippi Code Ann. Section 83-9-41.)

MISSISSIPPI - GROUP HEALTH FOR SMALL EMPLOYERS

For insurance plans offered to small employers:

• Eligibility Criteria: 2 - 25 employees.

• Restrictions on premiums: Yes.

• Restrictions on cancellation: No.

• Pre-existing Conditions: No specific provision for small employers.

• Other: Insurance Commissioner shall approve plans submitted by insurers. Expenses of hospital and physician must be covered. (Mississippi Code Ann. Section 83-9-303)

MISSISSIPPI - GROUP LIFE CODE ADDITIONS

Employer required to pay part of premium: No.

Percent of employees who must elect coverage (if employees pay part of premium): No statutory requirements.

Percent of employees who must be covered if employer pays all of premium: No statutory requirements.

Minimum number of employees in group plan: No statutory requirements.

Employer prohibited as beneficiary: No.

Grace period (days): No statutory requirements.

Mandatory conversion: No.

Other provisions: None.

MISSISSIPPI - HOLIDAYS

January 1, Washington's Birthday (or 3rd Monday in February), Memorial Day (or last Monday in May), July 4, Labor Day (or 1st Monday in September), Veterans Day, and December 25 are state holidays in all 50 states and in the District of Columbia. Other holidays under State law include: Martin Luther King's birthday (or 3rd Monday in January), Thanksgiving. Other: If any holiday falls on Sunday, following Monday is a holiday.

(Mississippi Code Ann. Section 3-3-7)

MISSISSIPPI - IMMIGRATION (PREVAILING WAGE POLICY)

See U.S. Federal General Administrative Letter 1-2000

MISSISSIPPI - JURY DUTY & WITNESS TIME OFF

Employer Restriction For Discharging Employee For Taking Leave For Jury Service: Yes.

Remedies and Penalties: Violator is in contempt of court.

Other Requirements: None reported. (Mississippi Code Ann. Section 13-5-23.)

Employer Restriction For Discharging Employee For Taking Leave to be a Witness: State reports no statutory requirements.

Remedies and Penalties: State reports no statutory requirements.

Other Requirements: None reported.

MISSISSIPPI - LEAVES OF ABSENCE

State reports no statutory requirements.

See U.S. Federal Family and Medical Leave Act

MISSISSIPPI - LONG TERM DISABILITY CODE ADDITIONS

State does not require employer to provide long term disability benefits; although many employers do in order to remain competitive in hiring/retention of employees.

See LEAVES OF ABSENCE (above), WORKERS' COMPENSATION (below) and U.S. Federal Americans With Disabilities Act

MISSISSIPPI - MANDATED PROVIDERS

Optometrists, chiropractors, dentists, psychologists, social workers, and nurse practitioners. Direct access to an obstetrician/gynecologist is mandatory. (Mississippi Code Ann. Sections 83-41-302, 83-41-209, 83-41-211, 83-41-213, 83-41-215, 83-41-217)

MISSISSIPPI - MENTAL HEALTH CARE

Employer option.

Minimum yearly inpatient coverage: Inpatient: 30 days; partial hospitalization: 60 days.

Minimum yearly inpatient coverage: 25 visits at rate of 50% of covered expenses.

Minimum yearly inpatient coverage: $50,000.

(Mississippi Code Ann. Sections 83-9-39, 83-9-41)

MISSISSIPPI - MINIMUM WAGE

Refer to the Federal minimum wage: $5.15 per hour (effective September 1, 1997).

State reports no statutory requirements.

See U.S. Minimum Wage

MISSISSIPPI - NEW HIRE REPORTING

Who is required to report: All employers.

Who must be reported: All new employees and rehires.

Exempt from reporting: No exemptions.

Form(s) to file: W-4 form or equivalent.

Filing deadline: Within 15 days of hire or return to work.

Employer information to be included: Name, address, and state and federal withholding tax identification numbers.

Employee information to be included: Name, address, SSN, date of birth, and date on which employee began or resumed employment.

Penalty for failure to report: Fine from $25 to $500 may be imposed.

(Mississippi Code Ann. Section 43-19-46)

MISSISSIPPI - NEWBORN CARE MANDATE

Mandated coverage.

Preventive care for children: No.

(Mississippi Code Ann. Sections 83-9-33, 83-41-207)

MISSISSIPPI - OVERTIME COMPENSATION REQUIREMENTS

State reports no statutory requirements.

MISSISSIPPI - PARENTAL LEAVE

See U.S. Federal Family and Medical Leave Act

MISSISSIPPI - PRE-EXISTING CONDITIONS

State reports no statutory requirements.

See U.S. Federal Health Insurance Portability & Accountability Act

MISSISSIPPI - PROTECTED CLASSIFICATIONS

Age:  Yes.

Race:  Yes.

Color:  Yes.

National Origin:  Yes.

Ancestry:   No specific law. State has expressed policy against discrimination.

Religion:  Yes.

Sex:  Yes.

Pregnancy:  No specific law. State has expressed policy against discrimination.

Sexual Harassment: No specific law. State has expressed policy against discrimination.

(Miss. Code Ann. Sections 25-9-103, 25-9-149. State has no comprehensive Fair Employment Practice Act. Statute applies to public employment only.)

MISSISSIPPI - SALARY SURVEY

ERI's Relocation Assessor™ is a recommended source for U.S./Canadian wages & salaries (covering 3,000 positions).

MISSISSIPPI - SHORT TERM DISABILITY CODE ADDITIONS

State does not require employer or employee participation in short term disability plans.

MISSISSIPPI - TERMINATION & SEVERANCE PAY

Date pay is due if employee is discharged: To be developed by State agency and State auditor.

Date due if employee resigns: To be developed by State agency and State auditor.

Wages: Yes. (Public employees are entitled to payments on termination of employment.)

Vacation Pay: No.

Holiday: No.

Sick leave: No.

Severance: No.

(Mississippi Code Ann. Section 25-3-97)

MISSISSIPPI - UNEMPLOYMENT TAX

Employer Contributions:

• Tax Rate (%):   

• Standard: 5.4

• Maximum: 5.4

• Minimum: 0.4

Voluntary Contribution Provision: No.

(Mississippi Code Ann. Sections 13-1-151, 71-5-351, 71-5-353, 71-5-355, 71-5-361, 71-5-365.)

MISSISSIPPI - VACATION PAY

State reports no statutory requirements.

MISSISSIPPI - VOTING TIME OFF

Amount of time necessary to vote. (Mississippi Code Ann. Section 23-15-871.)

MISSISSIPPI - WORKERS' COMPENSATION

Private Employers: Mandatory as to all employers with 5 or more employees. Corporate officers may reject coverage. Sole proprietor, partner, or any employee owning 15% or more stock may reject coverage.

Public Employers: Mandatory as to all public employments, including sub-divisions of the state. Specifically excludes handicapped in-state sheltered work-shop program.

Exceptions: Domestic servants; farmers; farm labor; newspaper distributors; non-profit charitable, fraternal, cultural, or religious corporations or associations; and independent contractors.

Special Coverage Provisions: Voluntary as to exempted employees.

(U.S. Chamber of Commerce, 1994 Analysis of Workers' Compensation Laws.)