Section 657.050 - Employment; domestic service, child care service and certain service not in course of employer's trade excluded; exceptions(1) As used in this chapter, "employment" does not include: (a) Domestic service performed in a private home, local college club or local chapter of a college fraternity or sorority, unless the domestic service is performed for an employing unit that paid to individuals employed in the domestic service cash remuneration of $1,000 or more in a calendar quarter in the current calendar year or the preceding calendar year.(b) Child care service provided through the Department of Human Services to an individual who is the recipient of public assistance.(c) Service not in the course of the employer's trade or business or that does not promote or advance the trade or business of the employer unless the service is performed in each of 18 weeks in a calendar year or total payroll for the service is $1,000 or more during any calendar quarter.(d) Child care service provided in the home of the child care provider by the provider.(2) The provisions of subsection (1)(b) and (d) of this section do not apply to services performed for: (a) A nonprofit employing unit;(c) A political subdivision of this state; orAmended by 1959 c.405 §3; 1975 c.156 §1; 1977 c.446 §2; 1993 c.444 §1; 1995 c.139 §1; 1997 c.58 §1; 2001 c.572 §6; 2005 c. 218, § 12; 2007 c. 46, § 2