Ark. Code R. 26-51-902 - 2(1) (1997) - Agricultural Labor - When Nonagricultural Labor Is Also Performed

Where an employee performs duties consisting of both agricultural and nonagricultural labor, the agricultural exemption applies only if the employee in question performs services that constitute valid agricultural labor for at least one-half ( 1/2) of any pay period (a period of not more that 31 consecutive days). When this requirement has been met, all wages paid by the employer to the employee for the given pay period will be exempt from withholding. See Ragland v. Pittman Garden Center, 293 Ark. 533, 739 S.W.2d 671 (1987).