Payroll for a seasonal crew

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• Most seasonal workers are employees. The IRS test is about control, not how long the job lasts.
• Seasonal employers can check the seasonal box on Form 941 and skip quarters with no wages.
• FUTA and most state unemployment wage bases reset each January, so each new season's first wages carry the most tax.
• Report rehires as new hires if your state requires it. Most require it within 20 days.

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Sources: IRS Form 941 instructions, IRS worker classification. Updated Nov 2, 2026. Not tax or legal advice.