An agricultural employer must register for an employer account when it meets either of the following conditions:
*unless already an employer under FUTA – reference IRS Publication 51
For reportability of wages paid to officers of family farm corporations, see “Special Treatment of Family Farm Corporations” below. Wages paid to agricultural workers under age 16 are not reportable regardless of the type of farm entity, unless the entity is an employer as defined by the Federal Unemployment Tax Act (FUTA).
For coverage rules that apply to employees who are members of a crew furnished by a crew leader, reference Minnesota Law §268.035 Subd.11 (2) (3) (4).
Agricultural employment is any service performed by an employee on a farm in connection with cultivating the soil or in raising or harvesting an agricultural or horticultural commodity. A farm is land or buildings used primarily for raising agricultural or horticultural commodities or as part of a ranch, range, livestock or dairy operation. Feedlots, hatcheries, and horse breeding and training enterprises are not farms.
Farms include stock, dairy, poultry, fruit, truck and fur-bearing animal farms, as well as orchards, plantations, ranches, nurseries, ranges, and greenhouses. Service performed in connection with the operation, management, conservation, improvement, and maintenance of a farm is agricultural if the employer is the owner, tenant, or operator of the farm and the major part of the service is performed on the farm.
Service performed by an officer or shareholder of a family farm corporation is excluded from agricultural labor and employment unless the corporation is an employer as defined by the Federal Unemployment Tax Act (FUTA).
A family farm corporation must meet all three of these requirements:
*Kindred include the following family relationships:
This handbook is based on current UI legislation; statements are intended for general information and do not have the effect of law. The Minnesota Unemployment Insurance Law - MN Statutes 268.001 to 268.23 and Administrative Rules 3310 and 3315 - can be accessed through our website at www.uimn.org by clicking Employers & Agents, Help and Support, then the UI Law link.