Mississippi 2026 Regular Session

Mississippi House Bill HB45

Introduced
1/7/26  
Refer
1/7/26  

Caption

PERS; require employers to pay percentage of contract workers' compensation into the system.

Impact

The implementation of HB45 will affect how employers classify and compensate individuals who provide services under contract. By extending retirement contribution obligations to contract workers, the bill aims to close gaps in the contributions made to the retirement system. This could potentially enhance the financial stability of the Public Employees' Retirement System, ensuring that more individuals contributing to state retirement pools benefit from more secure funding owing to broader contribution bases.

Summary

House Bill 45 aims to amend Section 25-11-123 of the Mississippi Code of 1972 by requiring employers within the Public Employees' Retirement System to contribute a percentage of the compensation paid to contract workers, contractual employees, or independent contractors towards the employer's accumulation account. This is mandated if the contracted services are typically performed by regular employees or have been performed by active members of the system. The percentage for this contribution matches the employer's standard contribution rate for employees who became system members before March 1, 2026.

Contention

Debates surrounding HB45 may arise from concerns regarding the classification of workers and the potential burden on employers. Critics may argue that requiring contributions for contracted services could lead employers to reclassify positions or disengage contractors, complicating workforce dynamics. Moreover, there might be concerns about the financial implications for smaller employers who may struggle to meet additional contribution demands. Supporters argue it promotes equity in retirement benefits, ensuring that all individuals contributing to state services can access retirement resources proportionately to their service.

Notable_points

HB45 reflects a shift towards inclusivity in retirement planning, aiming to adapt state retirement systems to modern workforces where the distinction between regular employees and contracted individuals is often blurred. This mirrors broader trends in labor policies designed to safeguard the interests of all workers, irrespective of their contractual status. The bill also sets the stage for possible future reforms regarding how employees and contractors are classified within the framework of state employment laws.

Companion Bills

No companion bills found.

Previously Filed As

MS HB10

Worker's compensation; require state to continue to provide health insurance for an employee who files a claim for.

MS HB504

Income tax; exclude overtime compensation from gross income.

MS SB2039

Appropriation; Workers' Compensation Commission.

MS SB2553

Income tax; exclude from gross income compensation and income of honorably discharged veterans.

MS SB2815

Income tax; exclude full-time law enforcement officer compensation up to $20,000.00 from definition of "gross income."

MS SB2439

PERS; create a fifth tier, and terminate SLRP, for employees hired on or after March 1, 2026.

MS SB3044

Appropriation; Workers' Compensation Commission.

MS HB730

Retirement; PERS members convicted of job-related felonies shall be terminated from system.

MS HB411

State employees; remove requirement to use one day of personal leave before using major medical leave.

MS HB603

Income tax; exclude gross income certain amount of compensation for employment as a full-time state certified law enforcement officer.

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