TN 25 (04-04)

A. BACKGROUND

Agricultural labor is considered employment under Social Security. Through the years, however, certain changes were made to liberalize the law affecting coverage of those working in agricultural employment.

B. POLICY -- CASH REQUIREMENT

Beginning in 1957, an individual must earn at least $150 in cash in a calendar year for the agricultural labor to be considered covered employment. For the years 1955 and 1956, the cash requirement is $100. For the years 1951 through 1954, the cash requirement is $50.

NOTE: See RS 01401.120 and RS 01402.020 for additional requirements concerning agricultural labor as wages.

C. POLICY -- ADDITIONAL RESTRICTIONS

Prior to 1951, agricultural labor is not covered employment under Social Security.

1. Service in the production and harvest of turpentine and gum naval stores is covered employment beginning with 1957.

2. Service in cotton ginning is covered employment beginning with 1955.

3. Certain foreign agricultural labor continues to be excluded from coverage. (RS 01901.120)

D. DEFINITIONS

1. Agricultural Labor

Agricultural labor includes service in connection with:

• cultivating the soil and the raising or harvesting of any agricultural or horticultural commodity, including the raising and feeding of livestock;

• the operation, management, etc. of a farm, its tools, equipment, and services pertaining to hurricane labor, such as salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm;

• cotton ginning, the production and harvesting of crude gum, the operation and maintenance of irrigation facilities; or

• the processing and handling, planting, or delivery to storage or to a carrier for transportation to market, of agricultural or horticultural commodities.

NOTE: Agricultural labor does not include service performed on a farm operated for profit if the service is not in the employer's trade or business.

2. Farm

A farm includes lands, ranches, dairies, nurseries, orchards, truck farms, plantations, greenhouses and other such structures and places for raising agricultural or horticultural commodities. Structures on the farm used for sale of farm commodities raised by the seller are part of a farm.