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Show Farmers, Ranchers Reminded of New Social Security Payment Responsibilities Under Law Many operators of farms and ranches have a social security responsibilty to meet for the first time in January. These are em-1 ployers of farms or ranch labor la-bor who heretofore have not been required to report wages paid to hired help or pay social security securi-ty taxes on theose wages because be-cause their employees did not meet the regularity-of-work test which applied to farm labor before be-fore 1955. The 1954 changes in the social so-cial security law did away with that test and substituted another one whereby the work of most farm and ranch employees started start-ed to count toward old-age and survivors insurance protection beginning be-ginning with Jan. 1, 1955. Any farm or ranch operator who paid $100 or more cash wages to an agricultural employee in 1955 is required to report all cash wages paid the employee up to $-4200 in the year and pay the social security se-curity tax on or before Jan. 31, 1956. The social security tax on agricultural agri-cultural employees' wages is four per cent. If a self-employed farmer or rancher had more than one agricultural employee in 1955, the $100 cash wages test applies separately to each of them. The law provides for the employer's sharing of the social security tax with his employee. He may have taken the employee's employ-ee's share (2 per cent) out of his wages each time he paid him during 1955. Or he may have waited until the cash wages paid to the employee totaled $100. Or he may have failed to deduct any amount at all from his cash wages. In any event, the social security tax must be paid. This is the farm or ranch operator's responsibility and he must meet it on or before the last day of January. For reporting wages paid to farm or ranch employees and paying the social security tax, farm and ranch operators should use Form 943 "Employer's Tax and Information Return for Agricultural Agri-cultural Employees," If you are such an operator, and a copy of this form has not been mailed to you, or your have lost it, you can obtain a form from an Interna.'. Revenue Service district office. A representative of the Social Security Administration will bo at the Utah State Employment office in Cedar City on Tuesday, Jan. 3, 195G from 10 a. m. to 12 noon and from 1 to 3 p. m. Anyone Any-one wishing information concerning concern-ing social security matters may contact him then. |