New Rules Coming on Payment of Wages In-Kind

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T12:45:23.000
dc.date.accessioned 2020-06-29T22:59:29Z
dc.date.available 2020-06-29T22:59:29Z
dc.date.embargo 2017-05-30
dc.date.issued 1994-05-27
dc.description.abstract <p>In our earlier articles on the payment of wages in kind, we noted that payment of wages in kind rather than in cash to agricultural labor has not been subject to FICA or FUTA tax for several years. Moreover, payments to agricultural labor are exempt from income tax withholding except as the payments constitute <em>wages</em>. Wages paid, <em>in any medium other than cash for agricultural labor,</em> are exempt from the term wages. Further, payments in kind to agricultural laborers are not considered wages for purposes of determining the amount of earnings in retirement.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol5/iss11/1/
dc.identifier.articleid 1238
dc.identifier.contextkey 10228733
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol5/iss11/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3998
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol5/iss11/1/AgLawDigest_v05n11_01.pdf|||Fri Jan 14 17:39:31 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title New Rules Coming on Payment of Wages In-Kind
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication c6d14c20-0db7-44f1-af2a-f545e5e76f07
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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