Most farm workers are "covered" by Social Security. This means that Social Security and Medicare taxes must be paid on their earnings.
If you are a farm worker, you are considered "covered" by Social Security if:
- your employer pays you $150 or more in cash wages during the calendar year for farm work or
- you are paid less than $150 in cash wages, but your employer's total expenses for agricultural labor are $2,500 or more for the year.
However, if you are a seasonal hand-harvest worker who:
- commutes to work daily from your home;
- is paid on a piece-rate basis; and
- does less than 13 weeks of farm work during the year.
Your work is "covered" by Social Security only if you are paid at least $150 in cash for the job.