- 9 - Under section 3121(b)(20),8 crew members of a fishing boat, 8Sec. 3121(b) provides: SEC. 3121 (b). Employment.--For purposes of this chapter, the term “employment” means any service, of whatever nature, performed (A) by an employee for the person employing him * * *; except that such term shall not include -- * * * * * * * (20) service (other than service described in paragraph 3(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which-- (A) such individual does not receive any cash remuneration other than as provided in subparagraph (B) and other than cash remuneration (i) which does not exceed $100 per trip; (ii) which is contingent on a minimum catch; and (iii) which is paid solely for additional duties (such as mate, engineer, or cook) for which additional cash remuneration is traditional in the industry, (B) such individual receives a share of the boat’s (or the boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011