Mississippi Code Title 71. Labor and Industry § 71-17-3

(a) “Employee” means any individual who is employed to work forty (40) or more hours a week and who is employed by an employer, including individuals employed by the state or any of its political subdivisions or instrumentalities of subdivisions.

(b) “Employer” means any person who employs five (5) or more employees.

(c) “Wage” means and includes all compensation paid by an employer or his or her agent for the performance of service by an employee, including the cash value of all compensation paid in any medium other than cash.

(d) “Rate” with reference to wages means the basis of compensation for services by an employee for an employer and includes compensation based on time spent in the performance of such services, on the number of operations accomplished, or on the quality produced or handled.

(e) “Unpaid wages” means the difference between the wages actually paid to an employee and the wages required to be paid to an employee as provided in this chapter.

(f) “Skill” means and shall be measured by factors such as experience, ability, education and training that are required to perform a job.

(g) “Effort” means the amount of physical or mental exertion needed to perform a job.

(h) “Responsibility” means the degree of accountability required to perform the job.

(i) “Working Conditions” means and includes the following two (2) factors: