TN 27 (05-12)
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 his or her 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.
Social Security Act, Section 209(a)(7)(B)