number of individuals to be an employer subject to the tax, and (2) of computing the total wages payable with respect to employment during the calendar year.
The exception attaches to the services performed by the employee and not to the employee as an individual; and the exception applies for the period during which the individual is rendering services in an excepted class.
Example: A. who operates a farm and also a grocery store, employs B for a $10 a week. B works on the farm five days of the week and works for one day of the week as a clerk in the grocery store. If the services which B performs on the farm constitute "agricultural labor" (see article 206 (1)), such services are excepted by the Act; the services performed as a clerk in the grocery store, however, are not excepted. Therefor, the time during which B works on the farm is not considered in determining whether A is an "employer," but the time during which B is working in the grocery store is so considered. Also, if A is an "employer," in computing the amount of wages payable, the part of the weekly salary of $10 which is attributable to the work on the farm is disregarded, while the amount which is attributable to the work performed in the grocery store is included.
Section 907 (c) of the act
The term "employment" means any service * * * except—
(1) Agricultural labor; * * *
Art. 206 (1). Agricultural labor.— The term "agricultural labor" includes all services performed—
(a) By an employee, on a farm, in connection with the cultivation of the soil, the harvesting of crops, or the raising, feeding, or management of livestock, bees, and poultry; or
(b) By an employee in connection with the processing of articles from materials which were produced on a farm; also packing, packaging, transportation, or marketing of those materials or articles. Such services do not constitute "agricultural labor", however, unless they are performed by an employee of the owner or tenant of the farm on which the materials in their raw or natural state were produced, and unless such processing, packing, packaging, transportation, or marketing is carried on as an incident to ordinary farming operations as distinguished from manufacturing or commercial operations.
As used herein the term "farm" embraces the farm in the ordinarily accepted sense, and includes stock, dairy, poultry, fruit, and truck farms, plantations, ranches, ranges, and orchards.
Forestry and lumbering are not included within the exception.
Section 907(c) of the act
The term "employment" means any service * * * except—
(2) Domestic service in a private home;
Art. 206 (2). Domestic service.—Services of a household nature performed by an employee in or about the private home of the person by whom he is employed are within the above exception.
A private home is the fixed place of abode of an individual or family.
If the home is utilized primarily for the purpose of supplying board or lodging to the public as a business enterprise, it ceases to be a private home.
In general, services of a household nature in or about a private home include services rendered by cooks, maids, butlers, valets, laundresses, furnacemen, gardners, footmen, grooms, and chauffeurs of automobiles for family use.
The services above enumerated are not within the exception if performed in or about rooming or lodging houses, boarding houses, fraternity houses, clubs, hotels, or commercial offices or establishments.
Section 907 (c) of the act
The term "employment" means any service * * * except—
(3) Service performed as an officer or member of the crew of a vessel on the navigable waters of the United States;
Art. 206 (3). Officers and members of the crews.—The expression "navigable waters of the United States" means such waters as are navigable in face and which by themselves or their connection with other waters from a continuous channel for commerce with foreign countries or among the States.
The word "vessel" includes every description of watercraft or other contrivance, used as a means of transportation on water. It does not include any type of aircraft.
The expression "officers and members of the crew" includes the master or officer in charge of the vessel, however designated, and every individual, subject to his authority, serving on board and contributing in any way to the operation and welfare of the vessel. The exception extends, for example, to services rendered by the master, mates, pilots, pursers, surgeons, stewards, engineers, firemen, cooks, clerks, carpenters, deck hands, porters, and chambermaids, and by seal hunters and fishermen on sealing and fishing vessels.
Section 907 (c) of the act
The term "employment" means any services * * * except—
(4) Service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of twenty-one in the employ of his father of mother;
Art. 206 (4). Family employment.—Under section 907 (c) (4) certain services are excepted because of the existence of a family relationship between the employee and the person for whom he performs the services. The exceptions are as follows;
(a) Services performed by a husband for his wife, or by a wife for her husband;
(b) Services performed by a father or mother for a son or daughter;
(c) Services performed by a son or daughter under 21 years of age for the father or mother;
Under (a) and (b) the exception is conditioned solely upon the relationship of the employer to the employee. Under (c), in addition to the relationship of parent and child, there is a further requirement that the child shall be under the age of 21, and the exception continues only during the time that the child is under the age of 21.
Services performed by an employee of a corporation, partnership, or other entity, are not within the exception.
Section 907 (c) of the act
The term "employment" means any service * * * except—
(5) Service performed in the employ of the United States Government or of an instrumentality of the United States;
(6) Service performed in the employ of a State, a political subdivision thereof, or an instrumentality of one or more States or political subdivisions;
Art. (5)-(6). Government employees.—Services performed by Federal and State employees are excepted. The exception extends to every service performed by an individual in the employ of the United States, the several States, the District of Columbia, or the Territory of Alaska or Hawaii, or any political subdivision or instrumentality thereof, including every unit or agency of government, without distinction between those exercising functions of a governmental nature and those exercising functions of a proprietary nature.
Section 907 (c) of the act
The term "employment" means any service * * * except—
(7) Service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual.
Art. 206 (7). Religious, charitable, scientific, literary, and educational organizations and community chests.—Services performed by any employee of an organization of the class specified in section 907 (c) (7) are excepted.
