TN 21 (06-11)

A. Policy for QCs based on wages for agricultural labor before 1978

Base QCs for agricultural labor after 1954 and before 1978 on annual amounts of wages subject to the exception noted in RS 00301.240. The QCs were ordinarily assigned in the following manner to specific calendar quarters that were not otherwise QCs:

• $400 or more paid in a calendar year-all four quarters are QCs;

• $300-399.99 paid in a calendar year-the last three quarters of the year are QCs;

• $200-299.99 paid in a calendar year-the last two quarters of the year are QCs;

• $100-199.99 paid in a calendar year-the last quarter of the year is a QC.

NOTE: For instructions about Flexible Assignment of QCs based on Wages for Agricultural Labor, see RS 00301.325.

B. Example

Jane Doe worked on farms and in a factory during 1973. She received agricultural wages of $101 from Mr. Brown in the early part of the year, $150 from Mr. Black, and then she worked for Mr. Green at an hourly rate on 20 different days and received a total of $90.

In 09/1973, Ms. Doe received $50 as payment for part-time work in a factory. In the last part of the year, she again worked for Mr. Brown and received $59 for her labor. Ms. Doe has four QCs based on wages paid to her in 1973. She actually had sufficient agricultural wages to obtain four QCs in 1973 because Mr. Brown paid her $160 during the year, Mr. Black paid her $150, and since Mr. Green paid her for work on a time basis on at least 20 days, the $90 she received from him is wages. The total agricultural wages paid were $400, and she receives four QCs.

However, since Ms. Doe had a wage QC in 09/1973, we would normally assign the QCs as follows: 12/1973 QC based on agricultural wages, 09/1973 based on nonagricultural wages and 06/1973 and 03/1973 on agricultural wages.