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  For the calendar years 1994 through 1997, the earnings threshold for coverage of domestic employees is $1,000 per calendar year per employer.

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  Beginning with calendar year 1998, the earnings threshold is $1,100.

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  For calendar years after 1998, the earnings threshold will adjust in multiples of $100 in a given year, as average wages adjust.

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  For 1994 only, in cases where domestic employees were paid $50 or more but less than $1,000, the employee will still receive the credit. If the total earnings on the worker's record equal $620 or more, but less than $1,000, only one quarter of coverage is credited. However, no FICA tax is due for earnings under $1,000.

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  Beginning January 1, 1995, domestic employees on farms operated for profit are no longer treated as agricultural employees. Instead they are subject to the new domestic threshold.

EMPLOYMENT EXCLUSION

Effective for services performed after December 31, 1994, domestic service in the private home of the employer is excluded from employment if:

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  Such service is performed in any year by an individual who was under the age of 18 during any portion of such year; and

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  Domestic service is not the individual's principal occupation.