Work you do in connection with the ordinary upkeep, repair, and replacement of an existing water system is agricultural labor. Therefore, it is covered by Social Security provided that the waterways, ditches, canals, etc.:
Are not owned or operated for profit; and
Are used exclusively for supplying or storing water for farm purposes.
Work you do in connection with the construction of a new system or the extension of an existing system is not agricultural labor. These services are not covered by Social Security.
Last Revised: Jun. 30, 2004