[Agriculture Employer Reporting Responsibilities][This Month in Ag Connection] [Ag Connection - Other Issues Online]
|Required For All Agriculture Employers|
|Needed||How to Get||Requirements and Use|
|Employer Identification Number (EIN)||IRS Form SS-4
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
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
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.
Determines if unemployment tax required.
|Annual Tax Return||State - MO 941
Employer's Report of Income Taxes Withheld
Fed- Form 943
|Must match total of W-2's.|
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]
#1 Courthouse Square
Fayette, MO 65248
Last modified: November 18, 1997
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