Exclusions applicable to all employers except nonprofit organizations, governmental entities, and Indian tribes

Daytime students in elementary or secondary schools. (However, contributions may be required on students’ earnings; see Students . )

Children under the age of 14.

Babysitters under the age of 18 performing services in the home of the employer.

Golf caddies.

Persons under the age of 21 performing casual services consisting of yard work and household chores about a residence.