MS HB1118

Authorizes county and municipal governing authorities to establish a First Responders and Essential Workers Incentive Program to recognize police officers, firefighters, and other essential workers for exemplary performance and achievement.

Requires adopting jurisdictions to pass a resolution or ordinance that specifies program administration, employee identification criteria, recognition decision procedures, eligible positions, and examples of qualifying achievements such as college coursework, professional certifications, exemplary job performance, or heroic service.

Permits salary supplements up to 5% of an employee's annual salary for recognized employees, payable from non-state funds as either lump sum or installment payments at the discretion of governing authorities.

Specifies that salary supplements cannot be counted as earned compensation for Public Employees' Retirement System participation purposes.

Takes effect July 1, 2021.