• Paid cash remuneration of $20,000 or more in a calendar
  quarter; or
• Had at least 10 individuals in agricultural employment for
  some portion of a day in each of 20 different weeks in either
  the current or preceding calendar year.

• On a farm in connection with cultivating the soil or raising
  or harvesting any agricultural or horticultural commodity.
• In the employ of an operator of a farm in connection with
  the operation, management, conservation, improvement or
  maintenance of the farm, its tools and equipment.
• In connection with the salvaging of timber, clearing brush or
  other debris left by hurricane if the major part of such
  service is performed on a farm.
• In connection with the production or harvesting of any
  commodity defined in section 15(g) of the Agricultural Marketing Act.
• In connection with the ginning of cotton.
• In connection with the operation or maintenance of ditches,
  canals, reservoirs, or waterways, not owned or operated for
  profit, used exclusively for supplying and storing water for
  farming purposes.
• In the employ of the operator of a farm in handling, planting,
  drying, packing, packaging, processing, freezing, grading, storing,
  or delivering, in its unmanufactured state, any agricultural or
  horticultural commodity, only if the operator produced more
  than one-half of the commodity.
• In the employ of a group of operators of a farm or a cooperative
  organization only if the operators produce more than
  one-half of the commodity.

• Services performed in connection with commercial
  canning or freezing.
• Services performed in connection with any agricultural or
  horticultural commodity after its delivery to a terminal market
  for distribution for consumption.
• Services performed on a farm operated for profit if the service
  is not in the course of the employer's trade or business.
• Agricultural workers who are aliens admitted to the United States
  to perform agricultural labor pursuant to Sections 214 and 101(a)
  (15)(H) of the Immigration and Nationality Act.

A crew leader is any individual who furnishes individuals to perform agricultural labor for any other employer or farm operator and:

• Pays, either on their own behalf or on behalf of the other farm
  operator, the individuals they furnished for the service
  in agricultural labor.
• Has not entered into a written agreement with the farm operator
  under which the agricultural worker is designated as being in the
  employ of the farm operator.

For additional information please contact the Contribution Section at 614-466-2319, or write to us at ODJFS, Contribution Section, PO Box 182404, Columbus, Ohio 43218-2404. You may also contact a local Compliance office.