(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.