Crew Leader Law and Legal Definition

According to 26 USCS § 3121 [Title 26. Internal Revenue Code; Subtitle C. Employment Taxes And Collection Of Income Tax; Chapter 21. Federal insurance contributions act; Subchapter C. General Provisions], the term "crew leader" means "an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. For purposes of this chapter and chapter 2 [26 USCS §§ 3101 et seq. and 1401 et seq.], a crew leader shall, with respect to service performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person."