Coverage threshold definition
Federal law requires specific coverage thresholds for self-employed workers, farm workers, domestic employees, and election workers. The thresholds for self-employed workers and farm workers are fixed amounts, but the thresholds for domestic employees and election workers change with changes in the national average wage index.
Specific coverage thresholds for 2024
a Prior to 1994, the threshold wage amount was $50 per calendar quarter
for domestic employees. For 1994 and later, the threshold applies to calendar year wages.
b The thresholds for election officials & workers apply to calendar year earnings.