Verhovayak Lapja, 1951 (34. évfolyam, 1-12. szám)
1951 / Verhovay Journal
June 20, 1951 Verhovay Journal PAGE 15 Social Security Information ARTICLE I I I Farm Labor Under Social Security (This is the third of a series of five articles released by the Social Security Administration for the information of the public. The series is published in our paper upon the request of the Social Security Administration as a fraternal service to our readers for the great majority of whom the information contained in these articles is of the utmost importance. We suggest that these articles-be filed by our readers for future reference as well as for the purpose of assisting and advising their parents and relatives of foreign birth in claiming fuil benefits under the Federal Old Age and Survivors Insurance program to which they may be entitled.) In addition to placing household workers under Social Security coverage (See Article II in this series) Congress has brought in SOME farm workers under the law beginning with the year 1951. Generally you are a farm worker if you work in planting, cultivating or harvesting any farm crop. Raising and tending of fur-bearing animals or livestock or poultry on a farm is also covered. The new provisions apply to you if you -are a cook or household worker on a farm or if you do work of a general nature on a farm. Husbands, wives, parents or children under 21 of a1 farm operator cannot get social secui-itv credit on his farm income as selfé nploycd. (See Article IV in this series.) Before a farm worker can be covered by the new Social Security Law, he must serve a “qualifying quarter.” That means that there must have been an employment relationship between him and the employer from the first through tne last .day of the calendar quarter. Where the worker is in an employment relationship for the entire quarter, it makes no difference that he works only a five or -six-day week cr takes time off because of personal reasons, illness, bad weather, lack of supplies, etc. This qualifying quarter may be served in agricultural work or any other work. It may be served in the last quarter of 1950 or in any calendar quarter after 1950. Since the wages in the qualifying quarter are not taxable, the amount is not important. Calendar quarters are as follows: ' Tax Return due by First Quarter — January, February, March — Last day in April Second Quarter — April, May, June — Last day in July Third Quarter — July, August, September — Last day in October Fourth Quarter — October, November, December — Last day in January After a “qualifying quarter” has been obtained, the wages of a farm worker are subject to taxes if in the calendar quarter following the “qualifying quarter” he earns $50 or more in cash wages and works on 60 or more days on a full-time basis in agricultural labor. His wages remain subject to these taxes in each succeeding quarter so long as he earns $50 or more in cash wages and works for the same employer on 60 or more days on a full-time basis in agricultural labor in the quarter. If in any consecutive quarter heworks 60 or more days on a full-time basis for the same employer in agricultural labor but earns less than $50, his pay for that quarter is not taxable but ho is still considered “regularly employed.” Thus, his wages will be taxable in the next quarter if he then earns at least $50 in agricultural labor for thet same employer. If he does not work at least 60 days on a full-time basis in agricultural labor for the same employer in the quarter following a quarter in which he was “regularly employed,” he loses his standing as “regularly employed” for future quarters and his pay for agricultural labor in future quarters will not be taxable until after he again obtains a “qualifying quarter.” In such quarter ;n which he worked less than 60 days, however, his pay would be taxable if he nevertheless earned $50 or more for that quarter, since he does not lose his standing as “regularly employed” until the next quarter. In determining whether $50 or more has been earned in a calendar quarter, only cash remuneration for agricultural labor shall be taken into account. Although the test is based on cash wages earned in a quarter, such wages a-se not taxable until paid. This means that the employer does not pay any ' taxes until he has paid at least fifty dollars in cash during a calendar quarter. The collector of Internal Revenue will probably issue further instructions in the near future that will clarify the employer’s responsibility. The employer must submit a tax return in those quarters for which he is liable and include the name of the farm worker, his social security number and the amount of cash wages paid to him during the quarter — if it is over $50. A tax -of 3% of the total wages on the tax return must be remitted. This tax is -paid jointly by the employee and the employer at the rate of one and one-half cents per dollar of wages. These tax forms may be secured from any1 office of the Collector of Internal Revenue. The length of this article has necessarily limited our discussion to the high spots and further information may be secured from your nearest Social Security Field Office or Collector of Internal Revenue Office. The -next article will deal with the self-employed, and their duties and responsibilities under the new law. Your Health From the Medical Society of the State of Pennsylvania and the Allegheny County Medical Society Food allergy was recognized by Hippocrates more than 2,000 years ago. * * » “Cheese is not always tolerated by all men,” he wrote. * * * Lucretius made the oftquoted remark that “one man’á food is another man’s poison.” ¥ * ¥ Food allergy, or gastrointestinal allergy, usually results from the swallowing of a certain food, drug, or beverage. * * * It 'is estimated that one in twenty of the population have some form of gastrointestinal! allergy. * * * Susceptibility to some food has been found in as many as lone-fourth of patients with gastrointestinal upset. * * * The diagnosis of gastrointestinal allergy is achieved by excluding or cutting out certain foods until the offending one is discovered. # * * Diagnosis is often difficult, with gastrointestinal allergy sometimes due to eating such simple and staple foods as milk, wheat, and eggs. Treatment, of course, consists essentially in eliminating from the diet the food or drug which is causing trouble. * * * Patients with food allergy are subject to a variety of symptoms including canker sores, belching, sour stomach, heaviness, nausea, vomiting, diarrhea, constipation, gas in the bowels, pain and soreness in the abdomen. * * * . In addition there are general sypmtoms of instability, fatigue, and nervousness. * * * Food allergy can make life miserable. DO YOU KNOW? Treatment for tonsils and adenoids accounts for the bulk of Pennsylvania’s expenditures in its new state program to aid school children whose parents can not afford the medical costs. EXTENDED — APRIL 30, 1951 SENIOR ORDER: 9 Bicsak Joseph, Bodnar András, Magyar Joseph; 14 Turoczi Janosne; 17 Fabian J. John; 22 Kosior Edward; 25 Marczinka Joseph; 26 Tacyak Mrs. Gerald; 27 Nagy Richard; 31 Formeck Mrs. John, Formeck Katherine; 40 Repas Heien, Repas Helen Mary; 43 Karlock Steven; 45 Nagy Sándor, Nagy Mrs. Sándor, Soond Mrs. Joseph, Steiner Nicholas; 48 Bérezik Frank, Goller John, Smith Mrs. Hoyt; 49 Toma Robert Albert; 90 Kovach Mrs. Elmer, Mankos Frank, Mankos Mrs. Frank, Monek John, Monek Julius, Roseman Irene E., Rosman Mrs. Joseph, Smor Adalbert, Szabó Lajos, Szabó Miklosne; 96 Toth George; 114 Roth László; 138 Molnár Mrs. John, Onda John A., Jr., Patterson Mrs. Paul, Sopko Michael S., Szabó Mrs. Emery; 145 Kiss Peter; 163 Kwalick Janos; 164 Barna Stephen, Kantor Frank, Kantor Mrs. Frank, Kodobocz William, Kovács Stephen, Peters Alexandra D., Szabó Charlotte, Szabó Julius, Szabó Mrs. Julius; 170 Drotos Joseph G.; 172 Butler Mrs. Robert; 174 Lubinski Mrs. Joseph, Nemeth Joseph G.; 216 Koval Mrs. Metro (2). Takacs Anthony; 236 Bakos John; 249 Lakatos Julia; 272 Borsch Michael, Zajac Midhael; 275 Beck John P.; 277 Horn yak Mrs. Andrew; 289 Bencsics Jean; S42 Meade Frank F., Meade Mrs. Frank, Parragh Mrs. Dezső; 349 Perhacs John, Schwartz John F.; 361 Boros Mrs. Peter; 366 Downey Mrs. Frank, Szabó Mrs. Joseph; 376 Bacsó Frank, Bacsó Mrs. Frank, Paianytq Helen; 383 Hrycaj Mrs. Nich., Verbocy Mrs. Joseph, Wagner Mrs. Alex; 430 Lesko William P.; 433 Tantko Mrs. Stephen (2); 475 Campbell Mrs. Floyd, Jacobs Mrs. Frank, Kalman Steven, Moring Mrs. Frank, Varga László, Jr.; 490 Balyeat Daniel F., Balyeat Mrs. Daniel; 500 Ofiara Mrs. George; 501 Nagy Mrs. Andrew; 511 Lamontaine Mrs. Geo.; 514 Nasal Mrs. Joseph: 525 Balogh Mrs. Andrew, Basco Irene Rose, Gad James, Kinda Mrs. Frank, Varga Joseph. JUNIOR ORDER: 90 Czipoth Mary H., Czipoth Michaelene, Mankos Dennis J., Orsulak Betty M„ Rossetti Bornat F.; 164 Chvojcsek Frank, Jr., Chvojcsek Joseph, Fodor Karen, Peters Diane; 275 Angyan Jeanne K., Buck Deon R.; 475 Jacobs Mary Catherine; 490 Balyeat Diana Rae; 525 Bryak Brent, Implom Carole L., Rucker Michael. 97 Senior Order, 16 Junior Order Members, Total 113 Members. JOHN SABO, National Auditor. SMILES ■llllllli illllll® MOTHER’S VIEWPOINT A mother sat knitting one evening as her daughter was reading a book that gave the meaning of names. As the mother knitted, she thought of all the young men who called on her daughter. “Mother,” her daughter remarked, “it says that Philip means ‘Lover -of Horses,’ • and James means ‘Beloved.’ I wonder what George means ?” “I hope, dear,” replied her mother, “that George means business.” There was much excitement in the local general store, for it had been rumored that Jeremiah, the proprietor, had received an official letter from Washington. The townsfolk dropped in, one by one, and waited to hear a report, but none seemed forthcoming. Finally, unable to contain his curiosity longer, one citizen spoke up. “Say, Jeremiah, they tell us you got a right important lettertoday — direct from Washington. What’s it about?” “I’d sure like to tell you, but I’m danged ef I know meself. That thar envelope had a big stamp right on top “Return to Sender after Five Days” and naturally, bein’ it’s official, I got to follow i orders.” * PUTTING IT SOFTLY “I’ve got a little job I’m dreading,” 1 remarked a genealogist to a friend. “Rich Mrs. Williams engaged me to look' up her family tree and I find that one of her family was electrocuted for murder.” ’ “Aw, don’t lét that bother you,” comforted the friend. “Just describe the man as having occupied the chair of applied electricity at one of our large public institutions.” The two men were having a heated j argument. “I want you to know,” said one, “that I dislike being called j a scoundrel.” “I wish,” replied his i companion, “that you also disliked 1 being one.”
