-8- 

 Farm employers must: 



A. Keep a record of the farm employee (worker) 's name, address and social 

 security number. 



B. Keep a record of the days on which the employee worked and the amount of 

 cash vrages paid and whether on a piece^"/ork or a time linit basis (an hour, 

 a day or a week) « 



C. If you have an employer's identification number nov/ you vdll continue to 

 use the same number. If you don't have such a number write or ask for one 

 at your social security office or the District Director, Internal Revenue 

 Service, Boston 1^, Massachusetts, right away. The form to request is 

 SS-I4. 



D. After any month or series of months when the total tax amounts to $100 

 you must deposit the social security taxes you ¥ri.thhold from your vrarkers 

 together with your share as an employer. The rate is 2-l/U^ of employee's 

 wages and 2-lA^ from you. You use form U50 (Federal Depositary Receipt) 

 and make the deposit in a Federal Reserve Bank or in a bank approved to 

 accept such deposits. You will need to request this form from the District 

 Director the first time you need to use it. 



E. VJhen your employee leaves your employ or at the end of the year you must 

 give him a statement of total wages paid and social security taxes v/ith- 

 held, with his name , address , and social security number and your name and 

 address as employer , as well as the period during Virhich vv'ages vifcre paid . 

 You can get form SS-lii to use for this purpose if you ask for it from the 

 District Director^ Internal Revenue Service, Boston l^f Massachusetts 



F. You must file form 9h3s Employers' Annual Tax Return for Agricultural 

 Employees before January 31 f 19?8, 



G. You need your ovm social security number as a self-employed farmer, 



IV. 17HAT ARE THE RiiTES OF SOCIAL SECURITY TAXES BEGimmTO JAI^IUARY 1, 1957? 

 'l-\/\x$ of Yfages paid employees and 2-\l\x% paid by employer — total l;-l/2f^. 

 3-3/8/^ of income for social security purposes of self-employed farmers — limit 



of ^112 00 of net income, 



V. RECORD SHEET 



Following is a sample form that might be helpful for keeping records. One 

 or more of these forms must be filled out for each employee. 



