Block · one region of the page, as the scanner read it. It may hold a whole story, part of one, several, or an advertisement; stitching blocks into articles is the next step. Text is supplied OCR.
Page 3 · column 1 of 5 · from the scan, no model involved
FARMERS and crew leaders who hire farm workers have until January 31 to send 1974 wage reports and social security contributions to the Internal Revenue Service, according to Phillip E. Bettendorf, social security district manager in Winchester.
“A farm worker paid $150 or more in cash wages by an employer in 1974 is covered by social security,” Bettendorf said. ‘‘A worker who did farm work for an employer on 20 or more days during the year—figured on a time basis rather than a piece-rate basis—is also covered even if he is paid less than $150 during the year.”
Employers send in annual wage reports for farm employees on a form available at Internal Revenue Service offices. The form is mailed to farmers and crew leaders who have IRS employer identification numbers.
A FARM crew leader is generally considered to be the employer of his crew members if he supplies the workers to the farmer, pays them, and is not an employee of the farmer by written agreement. ‘‘If none of these require' ments is met,” Bettendorf said, “either the farmer or the crew leader may be -the employer. The person with final control over the crew members who do the work is the employer.”
96.1%