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Labor Law: Minimum Wage & Employment Taxes

Minimum Wage Increasing in Illinois but Ag Exemption is Unchanged
Donald L. Uchtmann
ALTB_07-05, July 2007


The Illinois minimum wage rate increased to $7.50 per hour on July 1, 2007 and increases annually through 2010. The federal minimum wage is also increasing. However, the exemptions for "agricultural labor" were not changed by these recent amendments.
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Minimum Wage & Employment Taxes
Donald L. Uchtmann and Cindi Parr
March, 2001


What responsibilities do farmers have to pay minimum wage, overtime, and various employment taxes? This article provides general answers to the following questions:

(1) What is the current federal minimum wage; is a farmer-employer required to pay minimum wage to agricultural workers; and does the Illinois minimum wage law add any additional requirements?
(2) Is a farmer-employer required by federal or Illinois law to pay overtime wages to agricultural employees?
(3) When are farmer-employers generally required to pay the employer's tax for unemployment compensation?
(4) When are farmer-employers required to pay social security taxes on employee wages and what procedures must be followed?

The discussion is intended to provide general answers for educational purposes. For more comprehensive information, visit the actual statutes and regulations (links to unofficial versions of relevant statutes and regulations are provided). You may find it helpful to discuss your special circumstances with your legal counselor.
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Department of Agricultural and Consumer Economics    College of Agricultural, Consumer and Environmental Sciences
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