Not affiliated with the government
Work In Connection With Waterways, Ditches, Etc.
912.1 Is work performed in connection with the normal upkeep of an existing water system covered by Social Security?
Work you do in connection with the ordinary upkeep, repair, and replacement of an existing water system is agricultural labor. Therefore, it is covered by Social Security provided that the waterways, ditches, canals, etc.:
Are not owned or operated for profit; and
Are used exclusively for supplying or storing water for farm purposes.
912.2 What if work is done in connection with a new water system. Is it covered by Social Security also?
Work you do in connection with the construction of a new system or the extension of an existing system is not agricultural labor. These services are not covered by Social Security.
Last Revised: Jun. 30, 2004
- Processing or Packaging of Agricultural Commodities
- What types of farm work are considered agricultural labor?
- What types of work are considered "agricultural labor"?
- Is work performed for private employers of Guam and American Samoa covered by Social Security?
- Is work performed in connection with cotton ginning covered by Social Security?
- Are services performed by employees for the District of Columbia covered by Social Security?
- Public Transportation Systems
- Employment Not In The Course Of The Employer's Trade Or Business
- Service Performed by a Student For a School, College, or University
- What types of work are not covered by Section 218 Agreements?
- What types of income count under the earnings test?
- Are services performed by vendors of newspapers and magazines covered by Social Security?
Ads - Also Recommended