# SSR 62-29: SSR 62-29. WAGES -- DOMESTIC SERVICE -- IDENTITY OF EMPLOYER

> Federal · Rulings · In force

URL: https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_62_29

## Section

- **Citation:** SSR 62-29
- **Heading:** SSR 62-29. WAGES -- DOMESTIC SERVICE -- IDENTITY OF EMPLOYER
- **Jurisdiction:** Federal
- **Kind:** Rulings
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Social Security Rulings / OASI / Definition of Wages / SSR 62-29

## Text

D filed application for old-age insurance benefits in September 1961.
Since she attained age 62 in September 1961, she needed 10 quarters of
coverage to become entitled to benefits beginning that month. D's social
security earnings record showed 7 quarters of coverage acquired before
1959, but no wages or quarters of coverage after 1958. However, D stated
that she had employment and earnings not reflected by her earnings
record.

It was determined that D had worked part-time as a domestic from April
1959 through May 1961 for four women who shared a house and that they had
paid her $15 in cash each week for these services. The home was operated
as a single housekeeping unit and each woman paid an equal share of the
household expenses, which included D's pay. Each woman contributed $3.75
per week (or $48.75 per quarter) toward D's pay. The women had equal
authority to control and direct D in the performance of her services as
well as to terminate the employment relationship.

The question is whether D acquired at least 3 quarters of coverage by
reason of this work so that, with the 7 quarters of coverage previously
acquired, she would have the 10 quarters of coverage she needs to become
entitled to old-age insurance benefits.

Section 213 of the Social Security Act provides that the term "quarter of
coverage" means a calendar quarter (i.e., a period of 3 calendar months
ending on March 31, June 30, September 30, or December 31) in which an
individual is paid $50 or more in wages, or meets other requirements not
applicable here.

Section 209 of the Act provides, as pertinent here, that the term "wages"
means remuneration for employment. However, under subsection (g) of
section 209, remuneration for domestic service in the nonfarm private home
of the employer is not wages unless (1) such remuneration is paid in cash
and (2) such cash remuneration paid in a calendar quarter to the employee
by that employer is $50 or more.
209 of the Act provides, as pertinent here, that the term "wages"
means remuneration for employment. However, under subsection (g) of
section 209, remuneration for domestic service in the nonfarm private home
of the employer is not wages unless (1) such remuneration is paid in cash
and (2) such cash remuneration paid in a calendar quarter to the employee
by that employer is $50 or more.

Under subsection (g) of section 209, if each of the women for whom D
worked in 1960 is considered a separate employer, D's cash remuneration
from them would not be wages since her cash remuneration from each
employer in a quarter would be less than $50. The fact that the total of
such payments is over $50 in a quarter would not make them wages, and no
quarters of coverage could be established on the basis of such payments.
On the other hand, if the women constitute a single employer, D would have
been paid wages of $50 or more in each of the 9 calendar quarters in the
period beginning April 1, 1959, and ending June 30, 1961, and would have 9
quarters of coverage in addition to the 7 quarters of coverage acquired
before 1959. Thus, D's entitlement to benefits depends on whether these
women are considered one employer or several employers.

The home in which D performed her domestic services constituted a single
housekeeping unit in which each woman had the right to control, direct or
terminate D's services and an obligation to contribute equally to pay the
cash remuneration for D's services. In such circumstances, where domestic
services are performed in a dwelling which is occupied and operated as a
single housekeeping unit by several individuals who have the right to
direct and control the performance of the domestic services and who
contribute to the cost thereof, such individuals constitute a single
employing unit with respect to the domestic services.
for D's services. In such circumstances, where domestic
services are performed in a dwelling which is occupied and operated as a
single housekeeping unit by several individuals who have the right to
direct and control the performance of the domestic services and who
contribute to the cost thereof, such individuals constitute a single
employing unit with respect to the domestic services.

Accordingly, it is held that the four women constituted a single
employing unit and therefore D's cash remuneration for her domestic
services is not excluded from wages under section 209(g) of the Act. It is
held further that she was paid wages of $50 or more for the 9 calendar
quarters in the period April 1, 1959, through June 30, 1961. Thus she has
a total of 16 quarters of coverage and is entitled to old-age insurance
benefits beginning September 1961, having met all other requirements for
entitlement.

## Nearby sections

- [SSR 61-6 SSR 61-6. DOMESTIC SERVICE BY FAMILY MEMBER](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_6.md)
- [SSR 61-25 SSR 61-25. RAILROAD COMPENSATION CREDITABLE AS WAGES UNDER SOCIAL SECURITY ACT](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_25.md)
- [SSR 62-29 SSR 62-29. WAGES -- DOMESTIC SERVICE -- IDENTITY OF EMPLOYER](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_62_29.md)
- [SSR 62-63 SSR 62-63: Rescinded 1984](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_62_63.md)
- [SSR 63-18 SSR 63-18: SECTION 209. -- WAGES -- TRAVEL EXPENSES EXCEEDING ALLOWANCE FOR TRAVEL](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_63_18.md)
- [SSR 63-42c SSR 63-42c: SECTION 209. -- WAGES -- EXTENT AND VALUE OF SERVICES](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_63_42c.md)
- [SSR 64-8 SSR 64-8: SECTIONS 209 and 215. -- COMPUTATION OF BENEFITS -- ACCRUED WAGES PAID AFTER WORKER'S DEATH BUT WITHIN YEAR OF DEATH](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_64_8.md)
- [SSR 64-59 SSR 64-59: SECTIONS 209(b), (c), and (e). -- WAGES -- PURCHASE OF ANNUITIES BY SCHOOL DISTRICTS FOR THEIR EMPLOYEES THROUGH VOLUNTARY SALARY REDUCTION PLANS](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_64_59.md)
- [SSR 67-41a SSR 67-41a: SECTION 209(g)(1). -- WAGES -- NONCASH PAYMENTS -- DOMESTIC EMPLOYMENT WHEN CHURCH IS THE EMPLOYER](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_67_41a.md)
- [SSR 70-10 SSR 70-10: SECTION 209(h). -- WAGES -- CASH REMUNERATION FOR AGRICULTURAL LABOR -- COUPON BOOKS ISSUED BY EMPLOYER](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_70_10.md)
- [SSR 70-11 SSR 70-11: SECTION 209(h). -- WAGES -- CASH REMUNERATION FOR AGRICULTURAL LABOR -- UNITED STATES SAVINGS BONDS, SERIES E](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_70_11.md)
- [SSR 70-43 SSR 70-43: SECTION 209. -- WAGES -- STATUS OF UNIFORM ALLOWANCES TO EMPLOYEES OF A STATE OR POLITICAL SUBDIVISION](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_70_43.md)
- [SSR 72-56 SSR 72-56: SECTION 209(b) and (d) (42 U.S.C. 409(b) AND (d)). -- STATE AND LOCAL COVERAGE -- WAGES -- STATUS OF REMUNERATION PAID TO PUBLIC EMPLOYEES ABSENT FROM WORK DUE TO ILLNESS](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_72_56.md)
- [SSR 72-57 SSR 72-57: SECTION 209(g)(2) and 214(a) (42 U.S.C. 409(g)(2) and 414(a)). -- WAGES -- DOMESTIC SERVICE -- IDENTITY OF EMPLOYER -- INSURED STATUS](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_72_57.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_62_29. Check the current official text before relying on it. Not legal advice.