Miss. Code Ann. § 71-3-205

The following words and terms in Sections 71-3-201 through 71-3-225 shall have meanings as follows: (a) “Employee” means any person who works for salary, wages or other remuneration for an employer. (b) “Employer” means a person or entity that is subject to the Mississippi Workers' Compensation Law as found in Section 71-3-1 et seq., Mississippi Code of 1972 .