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The social security contribution is 5.85 percent of the employee’s covered wages plus a matching amount paid by the employer. The maximum earnings amount that counts for social security—and on which contributions are paid— is $13,200 for 1974. “An employer gnust keep a record of farm employees’ wages if it’s expected they’ll be covered by social security,” Bettendorf noted. “The record must show the workers’ names, their correct social security numbers, - cash wages paid to them, and social security deductions from their pay”
Some farm employers have deposited their employees’ social security contributions in banks and other approved depositories in 1974, according to Bettendorf. “Those employers have until February 10 to file the annual wage report with the Internal Revenue Service,” he said.
Social security contributions help build retirement, disability, survivors, and Medicare protection for farm workers.
A free leaflet, “Social Security Information for Crew Leaders and Farmers,” is available at any social security office, according to Bettendorf. The Winchester social security office is at 20 South Cameron Street. The phone number is 667-1511. Hours are 9:00 a.m. to 4:45 p.m.D
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