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.