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PERS amends regulation to clarify reporting rules for coroners, deputy coroners

August 28, 2025 | Public Employees Retirement System of Mississippi, Agencies, Organizations, Executive, Mississippi


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PERS amends regulation to clarify reporting rules for coroners, deputy coroners
The PERS board approved an amendment to Regulation 65 to clarify how coroners and deputy coroners should have earned compensation reported for retirement coverage, aiming to standardize inconsistent county practices.

The regulation clarifies that elected coroners are treated differently from deputy coroners — elected coroners are deemed full-time for service-credit purposes under statute, while deputy coroners are generally not. The new language directs employers to report case fees and salary only when the fee payments reflect actual work that would justify reporting service credit. "We wanted some clarity on how this would work for us," a PERS staff presenter said while describing the measure.

Why it matters: Counties and coroners' offices use widely varying payment arrangements — some pay a base salary plus per-case fees, others pay only per-case retainers. Staff said inconsistent reporting led to ad hoc treatment; the regulation is meant to give counties a clearer pathway to report deputy coroners who actually perform substantial work and to avoid reporting intermittent, stand-by deputies who do not meet the statutory participation threshold.

Details and discussion: Staff said some deputy coroners in larger counties perform dozens of cases per month and, together with a monthly salary, would qualify for coverage under the clarified definition of earned compensation; smaller counties that maintain a deputy strictly on standby should designate that role as non-covered. In the meeting a board member asked for a typical per-case fee; staff answered that a common fee cited was $185 per case during the discussion. The board then moved and seconded a motion to adopt the regulation change; the motion carried.

Ending: PERS staff said the change is intended to provide counties and coroners with clear criteria so employers can decide at hiring whether a deputy coroner position should be reported to PERS or treated as non-covered.

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