1.26 Ark. Code R. 51-902(13)(B)

Current through Register Vol. 49, No. 9, September, 2024

Rule 1.26-51-902(13)(B) - Wages for Agricultural Labor - Cash Remuneration

Pursuant to IRC Sec. 3121(a), cash remuneration paid by an employer in any calendar year to an employee for agricultural labor shall not be considered "wages" subject to withholding unless:

(a) The cash remuneration paid in such year by the employer to the employee for such labor is $150.00 or more;

b) The employer's expenditures for agricultural labor in such year equal or exceed $2,500.00. However, this provision (b) shall not apply in determining whether remuneration paid to an employee constitutes "wages" if such employee:

i) Is employed as a hand harvest laborer and is paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment;

ii) Commutes daily from his permanent residence to the farm on which he is employed; and

iii) Has been employed in agriculture less than 13 weeks during the prior calendar year.

1.26 Ark. Code R. 51-902(13)(B)