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IRS.gov Website
Publication 80
taxmap/pubs/p80-006.htm#en_us_publink1000233953

6. Social Security and Medicare Taxes for Farmworkers(p8)

rule
The tests described below apply only to services that are defined as agricultural labor (farmwork). In general, you are an employer of farmworkers if your employees:
For this purpose, the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage.
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_publink1000233954

The $150 Test or the $2,500 Test(p8)

rule
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.
taxmap/pubs/p80-006.htm#en_us_publink1000233955

Exceptions.(p8)

rule
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.