Section R994-205-104 - Exempt Casual Labor(1) Casual labor is exempt under the Act if:(a) The service is not in the course of the employing unit's trade or business;(b) The payment for such service is less than $50 in a calendar quarter; and(c) The worker performs such service on some portion of a day for less than 24 days in a calendar quarter or less than 24 days during the preceding calendar quarter.(2) Services "not in the course of the employing unit's trade or business" include services that do not promote or advance the trade or business, such as services performed in connection with the employer's hobby or repairs to the employer's private home.(3) Casual labor does not apply to domestic service exempt under subsection 35A-4-205(1)(d).(4) Casual labor does not apply to any services performed for a corporation or limited liability company.(5) Services performed by a worker for a property owner in regard to building or remodeling the owner's home are exempt if the requirements in subsection (1)(a) of this section are satisfied.Utah Admin. Code R994-205-104