Ariz. Admin. Code § 6-3-1722

Current through Register Vol. 30, No. 50, December 13, 2024

Section R6-3-1722 - Casual Labor

A. "Casual labor" means service not in the course of the employing unit's trade or business performed by an employee in any calendar quarter in which:

1. Cash remuneration paid for such service is less than $50; and

2. The services are performed by an individual who is not regularly employed by the employing unit to perform such services.

B. "Regularly employed by an employing unit" means that an employee performed similar services for the employing unit for some portion of each of 24 days during the calendar quarter in question or the preceding calendar quarter.

C. "Service not in the course of the employing unit's trade or business" means service that does not directly promote or advance the trade or business of the employing unit. This term does not apply to domestic services in the private home of the employer or services performed for a corporation.

Ariz. Admin. Code § R6-3-1722

Adopted as an emergency effective August 1, 1979, pursuant to A.R.S. § 41-1003, valid for only 90 days (Supp. 79-4). New rule adopted effective November 6, 1979 (Supp. 79-6). Amended effective December 17, 1981 (Supp. 81-6). Former Section R6-3-1722 repealed, new Section R6-3-1722 adopted effective March 16, 1988 (Supp. 88-1).