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previous page Previous Page: Publication 80 - Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands - 5. Tips
next page Next Page: Publication 80 - Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands - 7. How To Figure Social Security and Medicare Taxes
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p80-006.htm#en_us_publink1000105004

6. Social Security and Medicare Taxes for Farmworkers(p7)


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previous topic occurrence Social Security and Medicare Taxes for Farmworkers next topic occurrence

The tests described below apply only to services that are defined as agricultural labor (farmwork). Farmworkers are your employees if they:
A "share farmer" working for you is not your employee. However, the share farmer may be subject to self-employment tax. In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. For details, see Regulations section 31.3121(b)(16)-1.
taxmap/pubs/p80-006.htm#en_us_publink1000105005

The $150 Test or the $2,500 Test(p7)


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previous topic occurrence $150 Test or the $2,500 Test next topic occurrence

All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met.
  1. You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. The $150 test applies separately to each farmworker that you employ. If you employ a family of workers, each member is treated separately. Do not count wages paid by other employers.
  2. The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year.
taxmap/pubs/p80-006.htm#en_us_publink1000105006

Exceptions.(p8)


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The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker:
Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes.
previous pagePrevious Page: Publication 80 - Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands - 5. Tips
next pageNext Page: Publication 80 - Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands - 7. How To Figure Social Security and Medicare Taxes
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication