Under current law. Federal Unemployment Tax is imposed on farm operators who employ 10 or more agricultural workers in 20 weeks. or have a quarterly payroll of at least $20.000. A temporary provision in Federal law excludes from FUTA wages paid to alien farmworkers admitted to the United States pursuant to sections 214(c) and 101(a)(15)(H)(il) of the Immigration and Nationality Act. The present exemption from FUTA expires on December 31. Sections 214(c) and 101(a) (15) (H) (ii) of the Immigration and Nationality Act pertain to residents of foreign countres who do not intend to abandon such residency and who are admitted to the United States to work for a temporary period of time during peak agricultural crop seasons. They are admitted only after the Secretary of Labor has determined and certified to the Secretary of State and the Attorney General that there are not sufficient workers in the United States who are available to do the specific work the nonresident workers are admitted to perform. Because these workers do return to their countries. they are not -able to collect any unemployment compensation to which they might be entitled as a result of their employment in the United States.
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Immigration