It should not be cited or relied upon as legal authority.
State laws vary and no attempt is made to discuss laws of states other than Oklahoma.
For advice on how these issues might apply to your individual situation, you should consult an attorney. Farmers who employ full or part-time help must apply for an employment identification number and may be obligated to pay Social Security, Medicare, and unemployment taxes, as well as withhold income taxes. Appendix 1 summarizes the requirements employers face with respect to employer taxes and withholding, and the details are described in the following paragraphs. Employer taxes are the share of Social Security, Medicare, and unemployment taxes an employer must pay for each employee. Cash wages include checks, money orders, or any form of money or cash.