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Show Wage reports, SS contribution reports due by January 31st Farmers who hire farm workers have until January 31 to send 1974 wage reports and Social Security contributions to the Internal Revenue Service according to Ralph Moon, Social Security manager at Cedar City. "A farm worker paid $150 or more in cash wages is covered by Social Security and must be reported," Moon said. "Workers who are paid less than $150 during the year but who worked 20 or more days and were paid on a time basis are also covered." Farm employers may obtain annual wage report forms from the Internal Revenue Service, and the form is mailed to farmers far-mers who have already obtained employee identification numbers. num-bers. People who employ household workers are also required to submit a quarterly report of wages paid and the Social Security contributions to the Internal Revenue Service if the cash wages paid in the calendar quarter were $50 or more. The Social Security contribution con-tribution vote for 1974 is 5.85 percent of the covered wages on the first $13,200. This amount is matched by the employer. Employers of both farm and household workers may obtain more information from the Internal In-ternal Revenue Service or the nearest Social Security Office. |