Bookkeeping & Write-up

If your son is under 18 years old, then he is considered a worker not covered by Social Security. Other workers not covered by Social Security include most federal employees hired before 1984, Railroad employees with more than 10 years of service, and employees of some state and local governments that chose not to participate in Social Security. Speak to your local CPA if there is a question of whether a worker is covered by Social Security.