TN 21 (06-11)

RS 00301.310 Wage Quarters of Coverage (QC)

A. Introduction to wage QCs

A number holder (NH) acquires a QC based upon nonagricultural wages in any quarter after 1936 through the last quarter of 1977 or the quarter of the NH's death, if earlier, that a NH had been paid $50 or more in wages.

B. Policy for wage QCs

1. When acquired

A NH acquires a QC as of the first day of a quarter for total wages paid $50 or more, this rule does not apply to wages for agricultural labor. For more information regarding QCs based on wages for agricultural labor, see RS 00301.320.

2. More than one employer

If the NH had more than one employer, it is only necessary that the total wages from all employers is $50 or more.

C. References

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RS 00301.310 - Wage Quarters of Coverage (QC) - 06/23/2011
Batch run: 07/29/2011