Employers of agricultural workers (farmworkers) use the information in Publication 51 to comply with the laws for agricultural labor (farmwork) relating to:
- Social security and Medicare taxes.
- Federal Unemployment Tax Act (FUTA) tax.
- Withheld federal income tax (employment taxes).
Impact of Recent COVID-19 Legislation on Employment Taxes -- 05-MAY-2020
Other Items You May Find Useful
Foreign Agricultural Workers on H-2A Visas, Foreign Agricultural Workers