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)

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RS 01402.025 - Seasonal Agricultural Labor - 05/15/2012
Batch run: 07/03/2014