Base QCs for agricultural labor after 1954 and before 1978 on annual amounts of wages subject to the exception noted in RS 00301.240. The QCs were ordinarily assigned in the following manner to specific calendar quarters that were not otherwise QCs:

• •

  $400 or more paid in a calendar year-all four quarters are QCs;

• •

  $300-399.99 paid in a calendar year-the last three quarters of the year are QCs;

• •

  $200-299.99 paid in a calendar year-the last two quarters of the year are QCs;

• •

  $100-199.99 paid in a calendar year-the last quarter of the year is a QC.

Jane Doe worked on farms and in a factory during 1973. They received agricultural wages of $101 from Mr. Brown in the early part of the year, $150 from Mr. Black, and then they worked for Mr. Green at an hourly rate on 20 different days and received a total of $90.

In 09/1973, Jane Doe received $50 as payment for part-time work in a factory. In the last part of the year, they again worked for Mr. Brown and received $59 for their labor. Jane Doe has four QCs based on wages paid to them in 1973. They actually had sufficient agricultural wages to obtain four QCs in 1973 because Mr. Brown paid them $160 during the year, Mr. Black paid them $150, and since Mr. Green paid them for work on a time basis on at least 20 days, the $90 they received from them is wages. The total agricultural wages paid were $400, and they receive four QCs.

However, since Jane Doe had a wage QC in 09/1973, we would normally assign the QCs as follows: 12/1973 QC based on agricultural wages, 09/1973 based on nonagricultural wages and 06/1973 and 03/1973 on agricultural wages.