June 8, 2008 by admin

902. How is the cash-pay test applied?

In applying the cash-pay test, payments are credited as wages for Social Security purposes at the time your wages were paid. Therefore, if you were paid $150 in 1980 for agricultural labor, the entire $150 is counted as wages for 1980, even though part or all of the work may have been done in 1979.

Last Revised: March, 2001