June 8, 2008 by admin

912. 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.:

1. Are not owned or operated for profit; and

2. 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