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he immediate family and hand ( larvest labor should not be ' considered in making this de- . ermination. Sharecroppers could be considered as hired lands unless they make all lasic managerial decisions. It is very important that armers who hire 6 to 8 inlividuals keep complete and t iccurate farm labor records, rhese records should include: employees full name and address; time each employee starts and finishes; and total aours worked in each week. rtK' record should also indi:a. on what basis wages are paid, including type of deductions from weekly earnings and date and amount of payment.
This new act specifies that for a farmer to be covered he must have used 500 man days of labor in any onqauarter in the preceding caT5rtd«ryear. A “man day" is defined as any day during any portion of which an employee performs any agricultural labor (including Saturdays and Sundays). This means that if a
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