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:
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is a seasonal hand-harvest laborer paid on piece-rate basis;
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commutes daily from their permanent residence to the farm where employed; and
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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)