The Mississippi Enterprise

According to John F. Pate, District Manager of the Jackson Social Security Office, employers of farm workers are required to file annual reports with the District Director of Internal Revenue by January 31, 1962, and pay the social security tax on cash wages which were paid to hired farm workers in 1961. This also applies to farm crew leaders if they are the employer.

Mr. Pate said that cash wages paid to a farm worker must be reported if he is paid $150 or more during the year, or worked on a time basis on some part of 20 or more days.

A worker's insured status and the amount of his benefit are based on the wages credited to his account. Therefore, it is important that annual reports be complete and accurate. They should show each worker's name and number as shown on his social security card and the exact amount of wages paid him. A complete and accurate report will assure the employer that each worker receives the proper credit to his account.

Farmers are also required to list crew leaders on the tax forms.

Mr. Pate also stressed the importance of filing these reports timely. Employers of farm workers are only required to file reports once a year and the deadline for filing them is the last day of the month after the end of the previous year.

Reports for 1961 are due by January 31, 1962. Failure to file timely returns could result in penalties and interest charges being assessed on the employer.

If you have any questions about filing reports for your farm workers, contact the District Director of Internal Revenue, in your area or contact your Social Security Office. The Social Security Office in Jackson is located at 502 North Street.