TN 21 (01-98)
RS 01402.215 Domestic Services - 1993 And Earlier
Beginning January 1, 1955, payments for domestic service in a private home are excluded from wages if:
the remuneration was paid in any medium other than cash; or
cash payments by an employer in any calendar quarter to an employee for domestic service is less than $50. (Some employers elect to round to the nearest dollar any cash payment for domestic services in his or her private home.)
REFERENCES: Section 209(a)(6)(A)-(C) of the Act, 20 CFR 404.1057
Do not lump cash payments from different employers to meet the $50 cash pay test.