Seasonal Help Casual labor is a term derived from some state employment agencies, referring to any type of work that does not promote or advance the business of the employer.
Casual labor has no federal employment tax significance.
Seasonal help is what's often needed for sporting events, holidays, and commercial fishing or harvest seasons. Whether you are getting paid or paying someone else, questions often arise over the tax treatment of payments for casual labor, temporary help, and seasonal help. Casual or seasonal employees are subject to the same tax withholding rules that apply to other employees. To alert the IRS, be certain to check the box above line 1 on Form 941. The IRS will mail two Forms 941 a year to you after March 1.