[Agriculture Employer Reporting Responsibilities] [This Month in Ag Connection] [Ag Connection - Other Issues Online]  

Check List of Requirements for Agricultural Employers
Required For All Agriculture Employers
Needed How to Get Requirements and Use
Employer Identification Number (EIN) IRS Form SS-4  
1-800-TAX FORM 

Obtain EIN by phone: 816-926-5999

Required for all employees. 

Reporting and paying withheld taxes and employer matching SS and Medicare.

State Tax Identification Number MO tax Registration App 
MO Department of Revenue 
P.O. Box 840 
Jefferson City, MO 65195 
Required for all employers. 

Withholding & reporting Employee State Income Tax

Employment Eligibility Verification INS Form I-9 

U.S. Immigration and Naturalization Service 

Required for all employees. 

Completed and kept on file for three years after employee leaves.

Employee Withholding Information IRS form W-4 

MO W-4/MO Department of Revenue 

Required to be completed by all employees. 

Used to determine withholding amounts. MO W-4 meets Federal New Hire Reporting Requirements.

Division of Employment Security Contact Employment Security or Job Service locally.  
Call 573/751-3340
Form 2699 
Determines if unemployment tax required.
Annual Tax Return State - MO 941 
Employer's Report of Income Taxes Withheld  

Fed- Form 943 
Employer's Annual Tax Return for Agricultural Employees 

Must match total of W-2's. 


Other Requirements: May or May Not Apply


Subject to If


Federal Unemployment Tax (FUTA) Paid cash wages of $20,000 in any calendar quarter  
Employed 10 or more farm workers
Deposit taxes at an authorized Financial Institution. 
Report on IRS Form 940 
Worker's Compensation Consider 5 or more employees 
Not required by Agriculture
MO Division of Worker's Compensation 
P.O. Box 58 
Jefferson City, MO 65102 
Provided by private insurance companies
Minimum Wage Law More than “500 man-days” of agricultural labor in any calendar quarter. (Man-day = at least 1 hour in any day). Family member exempt-Sole proprietorship only. Meet Federal Minimum Wage or the 90 day training wage for newly hired 16-19 year old workers.
Child Labor Other than parent's farm: 
Under age 16 — not during school hours. 
Under age l4 — only with parent's written consent. 
Under age 12 — may only work on parent's farm.
Additional restrictions for hazardous activities. Under age 14 can't do and under age 16 must be trained by an agency giving certification. 

Hazardous activities include: operating farm machinery, working with chemicals, working with breeding animals.

Occupational Safety and Health Act All Ag employers are responsible  

10 or more employees can be inspected.

Standards for: labor camps, anhydrous ammonia, logging, slow moving vehicles, safety shields on farm equipment. Some Safety Training required.
Environmental Protection Agency (EPA) All employees that mix, load, apply or may otherwise be exposed to pesticides. Worker Protection Standards to protect and inform employees.
Earned Income Credit (EIC) Required for employees wanting advance EIC. IRS Form W-5. Tax payments reduced by amount of EIC.

  [Agriculture Employer Reporting Responsibilities] [This Month in Ag Connection] [Ag Connection - Other Issues Online]  

University Outreach and Extension  Melvin Brees 
#1 Courthouse Square 
Fayette, MO 65248 
(660) 248-2272  
Last modified: November 18, 1997 

  “University Extension does not discriminate on the basis of race, color, national origin, sex, religion, age, disability or status as a Vietnam era veteran in employment or programs.”