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Social Security Notes
In the typical American family,
the icids are pretty regularly employed in the ancient practice of “working* their parents.
If they aren’t working the folks for a larger allowance, they are trying to work them for new clothes, more frequent use of the family car or a more reasonable curfew.
With most youngsters, this activity amounts to close to full-time employment. Fortunately, “working* your parents for something is not covered by social security, no matter how consistently the kids keep at it. On the other hand, working for your parents as an employee in the family business may quite possibly be covered by social security.
l et’s suppose a man owns a grocery store and that he hires a number of boys after school and on week-ends to sack orders at the check stands and to carry them to cars. And let us also suppose that one of these boys is his own son. The wages the store owner pays to the other boys are covered by social security. They are subject to the social security tax and must be reported on his quarterly wage report along with the wages he pays his adult employees. What he pays his own son, however, is not covered by social security as long as his son is under 21. Once he is 21, he is treated for social security purposes just like any other employee. If the owner’s wife works in the store, any wages she receives are not covered by social security and are not subject to the social security tax. At one time the same provisions applied to the wages a businessman paid his father or mother. This was changed effective January ^ 1961. Now, work done by a person in the employ of his son or daughter is covered by social security as long as the work is in connection with
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