MS HB342

Requires counties to pay employer contributions to the Public Employees' Retirement System (PERS) on both the net fee income and direct county payments to constables.

Constables remain responsible for their own employee contributions on net fee income and direct county payroll income.

Counties must appropriate sufficient funds in their budgets to cover the required employer PERS contributions for constables and remit these contributions through the clerk of the board.

Clarifies that counties withhold estimated employee contributions from constable fee income, with constables submitting annual earnings records and making full employee contribution payments to PERS.

Effective date: October 1, 2010.