The midland journal. (Rising Sun, Md.) 1885-1947, 1937-09-10
Questions And Answers
WHAT'S WHAT ABOUT SOCIAL
SECURITY

O. As In the operation of our
business as a distributor of dairy
products, milk chiefly, we pay Com
mission of $1OO to regular customer,
such as a grocery store or private
individual in a home, for every new
customers they procure for us. Are
we liable for the payment of taxes
on commissions paid to such firms
and individuals? If so, is the grocery
firm required to furnish us with an
employees account number in order
that we may file our international
returns?
A. As If the relationship of EN-
ployee exists between the distributor
of dairy products and the owner of
a grocery store or any other in
dividual obtaining names of new GUS
toners, then the employee and en-
ployer taxes prescribed in Title VIII
must be paid; but if the relationship
is such that they are not employer
and employee in their dealings with
each other, then Title VIII taxes do
not apply. From the information Civ
en- in your question it would appear
that the store owner is not your en-
ployee; that he procures customers
for you merely as an incident to the
conduct of his own business; that
he is an independent contractor,
rather than your employee, but some
detail of your relationship, not set
forth in your question, may put
different light on the matter and
make your relationship with the
store owner an employer-employee
relationship; and, inasmuch as tax
questions must be decided by the
Treasury Department it is suggested
you submit full information to the
Collector of Internal Revenue for
your district for specific ruling.
@. As am a farmer but this
fall l plan to help out in tobacco
warehouse during the tobacco season.
l will be paid an hourly wage for
the time l work. l understand that
because l am farmer l do not come
under the Social Security Act and
do not have an account number. Is
this correct?
A. 46 No. Your information is
not correct. You are a farmer only
Security Act is concerned. The Social
Security law does not exclude any
profession or group as such; it mere
ly excerpts certain employments.
Agricultural labor is excepted but
when you take employment in a
tobacco warehouse or engage in any
other than agricultural employment
you come under the Act. You must
apply on From SS-5 for a Social
Security account number and you
become eligible for the benefits pro-
vided under the law, just as other
workers in commerce and industry.
You can get Form SS-5 from your
Social Security Board Field Office,
from your post Office, or from your
employer.
@. AZ l take in washing for priv
ate families but this fall l plan to
work in the stemry department of
a tobacco company for three months.
Will have to- get Social Security
account number
A. At Yes, when you become an
employee in cofered employment,
such as you describe, under Social
Security Act, you must comply with
all the requirements of the Act.
@. 4S 1 got a job last week. My
employer had me fill out an ap-
plication for a Social Security ac-
count number, but when Saturday
came l had not received my number
and he would not pay me my money.
Did he do right?
A. 4S No. When you applied for
your number you did what you
should. You are required to make
your account number known to your
Employer Keep your account card.
Your number is good so long as you
live. The Social Social Security Board
does not wish any man to be depriv-
ed of a days wages, because he does
not have an account number. The
employer must keep record of the
account number of each of his en-
ployees, but your employer went be-
yond the law when he refused 20"
VOur Wages