An employer uses seasonal employees for whom he provides housing and a live-in cook. The employees come from Jamaca and are here for 4 months. They receive a wage of $7.30/hour for services provided. It appears they all make in excess of the SEP minimum. But, the employer states that they are covered under a special governmental program called H2A. It was stated that these employees don't pay taxes. This employer was told that they do not need to be included under his SEP program. I was wondering if anyone knew anything about the H2A program and can confirm whether or not the employees can be excluded.

Did you ever get any information on your question? I have the same issue, except that in my situation, the workers work for 10 months out of the year.

H2A is for agricultural workers. Not sure that makes any difference. I thought if they had US source income there is 30% statutory withholding. Since I am not payroll pro - really don't know.

Would seem that given visa to work in US - they have US source income I don't see how you would exclude them.