Nonbusiness work performed in a calendar quarter is covered provided the employee
meets the “regularity-of-employment” and “cash pay” tests.
The cash pay test is pay of $50 or more in a calendar quarter.
Regularity-of-employment is met when the worker performs nonbusiness work on at least part of 24 given days
in a calendar quarter or the preceding calendar quarter.
Nonbusiness work in a farm operation is not covered unless the agricultural labor test is met.