Guidance for Special Types of Businesses
hotel rooms BergenRules for Businesses in Certain Industries/Market Segment Specialization Program Guides(MSSP)/Market Segment Understandings (MSU)
Farming
Agricultural Employees

hotel a LimerickSocial Security and Medicare Taxes

Generally, you must withhold social security and Medicare taxes onall cash wage payments you make to your employees.

The $150 Test or the $2,500 Test

clean hotel ZandvoortAll cash wages you pay to an employee during the year for farmworkare subject to social security and Medicare taxes and income tax withholding if either ofthe two tests below is met:

You pay cash wages to an employee of $150 or more in a year forfarmwork (count all cash wages paid on a time, piecework, or other basis). The $150 testapplies separately to each farmworker you employ. If you employ a family of workers, eachmember is treated separately. Do not count wages paid by other employers.

The total you pay for farmwork (cash and noncash) to all youremployees is $2,500 or more during the year.

Important References:                                 

Publication 51           Circular A,Agricultural Employer s Tax Guide