| http://www.w3.org/ns/prov#value | - A household employee is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter.Farmworkers test.You are subject to FUTA tax on the wages you pay to farmworkers if:You paid cash wages of $20,000 or more to farmworkers during any calendar quarter in 2009 or 2010, orYou employed 10 or more farmworkers during at least some part of a day (
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