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.