TN 36 (10-24)

RS 01402.025 Seasonal Agricultural Labor

Beginning January 1, 1988, we exclude cash payments of less than $150 from wages to a seasonal agricultural employee if the employee:

• •

  is a seasonal hand-harvest laborer paid on piece-rate basis;

• •

  commutes daily from their permanent residence to the farm where employed; and

• •

  has employment in agriculture, less than 13 weeks during the preceding calendar year.

NOTE: We do not apply the $2,500 test in RS 01402.020A.1.

Reference:

Social Security Act, Section 209(a)(7)(B)