Check List of Requirements for Agriculture Employers

**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 (DOR-2643) MO Department of Revenue P.O. Box 840 Jefferson City, MO 65195 1-800-870-FORM	Required for all employers. Withholding & reporting Employee State Income Tax
Employment Eligibility Verification	INS Form I-9 U.S. Immigration and Naturalization Service 1-800-870-FORM	Required for all employees. Completed and kept on file for three years after employee leaves.
Employee Withholding Information	IRS form W-4 1-800-tax-form MO W-4/MO Department of Revenue 1-800-877-6881	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 1-800-877-6881 Fed- Form 943 Employer's Annual Tax Return for Agricultural Employees 1-800-TAX_FORM	Must match total of W-2's.

**Other Requirements: May or May Not Apply**
Item	Subject to If	Requirements
Federal Unemployment Tax (FUTA)	Paid cash wages of $20,000 in any calendar quarter OR Employed 10 or more farm workers	Deposit taxes at an authorized Financial Institution. Report on IRS Form 940 1-800-Tax-FORM
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 1-800-775-2667 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.

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