3. Taxable Wages ERROR MSGCash wages you pay to employees for farmwork are subject to socialsecurity and Medicare taxes. If the wages are subject to socialsecurity and Medicare taxes, they are also subject to income taxwithholding. You may also be liable for Federal unemployment (FUTA)tax, which is not withheld by you or paid by the employee. FUTA tax isdiscussed in section 10. Cash wages include checks, money orders, etc.Do not count the value of food, lodging, and other noncash items. For more information on what payments are considered taxable wages,see Circular E. Commodity wages.hoteles b&b LagosCommodity wages are not cash and are not subject to social securityand Medicare taxes or income tax withholding. However, noncashpayments, including commodity wages, are treated as cash payments ifthe substance of the transaction is a cash payment. These payments aresubject to social security and Medicare taxes and income taxwithholding. Family members.Generally, the wages you pay to family members who are youremployees are subject to social security and Medicare, and income taxwithholding, and FUTA tax. However, certain exemptions may apply foryour child, spouse, or parent. See the table, How Do EmploymentTaxes Apply to Farmwork?, on page 19. Household employees.The wages of an employee who performs household services, such as amaid, babysitter, gardener, or cook, in your home are not subject tosocial security and Medicare taxes if you pay that employee cash wagesof less than $1,200 in 2000. Social security and Medicare taxes do not apply to cash wages forhousework in your private home if it was done by your spouse or yourchild under age 21. Nor do the taxes apply to housework done by yourparent unless: You have a child living in your home who is under age 18 orhas a physical or mental condition that requires care by an adult forat least 4 continuous weeks in a calendar quarter; and You are a widow or widower, or divorced and not remarried,or have a spouse in the home who, because of a physical or mentalcondition, cannot care for your child for at least 4 continuous weeksin the quarter. For more information, see Pub. 926, Household Employer'sTax Guide. Caution: cheap hotel in AthensWages for household work may not be a deductible farm expense.See Pub. 225, Farmer's Tax Guide. hôtels BâleShare farmers and alien workers.Social security and Medicare taxes do not apply to wages paid toshare farmers or to alien workers admitted under section101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act on atemporary basis to perform agricultural labor (H-2(A) workers).