TN 21 (01-98)

A. Policy

Beginning January 1, 1955, payments for domestic service in a private home are excluded from wages if:

• the remuneration was paid in any medium other than cash; or

• cash payments by an employer in any calendar quarter to an employee for domestic service is less than $50. (Some employers elect to round to the nearest dollar any cash payment for domestic services in his or her private home.)

REFERENCES: Section 209(a)(6)(A)-(C) of the Act, 20 CFR 404.1057

B. Procedure

Do not lump cash payments from different employers to meet the $50 cash pay test.