(a) (1) In this section the following words have the meanings indicated.
(2) “Farmer” includes a dairy farmer.
(3) (i) “Migrant farm worker” means an individual who is engaged in seasonal or other temporary agricultural employment and who is:
1. absent overnight from the permanent residence of the individual; or
2. transported to and from the place of employment of the individual by a day-haul operation.
(ii) “Migrant farm worker” does not include an individual who performs a service included in subsection (b) of this section if the individual:
1. does not operate equipment or machinery; and
2. is employed:
A. within 25 miles of the permanent residence of the individual; and
B. for not more than 13 weeks a year.
(b) Except as provided in subsection (c) of this section, an individual, including a migrant farm worker, is a covered employee if:
(1) the individual receives compensation from a farmer for any service other than office work, including:
(i) operating a machine connected with animal, crop, or soil management;
(ii) constructing or repairing a fixture or machine; or
(iii) handling an animal or crop with or without a machine; and
(2) the farmer has:
(i) at least 3 full-time employees; or
(ii) an annual payroll of at least $15,000 for full-time employees.
(c) An individual, other than a migrant farm worker, who receives compensation from a farmer for a service is not a covered employee if:
(1) the individual customarily is engaged in an independent business occupation of the same nature as that of the service performed;
(2) the individual is free from control and direction over the individual’s performance of the service;
(3) the individual provides the individual’s own equipment, materials, and tools; and
(4) the farmer is not required to withhold Social Security, unemployment, State, or federal taxes from the compensation paid to the individual.