In this section the following words have the meanings indicated. “Farmer” includes a dairy farmer. “Migrant farm worker” means an individual who is engaged in seasonal or other temporary agricultural employment and who is: absent overnight from the permanent residence of the individual; or transported to and from the place of employment of the individual by a day-haul operation. “Migrant farm worker” does not include an individual who performs a service included in subsection (b) of this section if the individual: does not operate equipment or machinery; and is employed: within 25 miles of the permanent residence of the individual; and for not more than 13 weeks a year. Except as provided in subsection (c) of this section, an individual, including a migrant farm worker, is a covered employee if: the individual receives compensation from a farmer for any service other than office work, including: operating a machine connected with animal, crop, or soil management; constructing or repairing a fixture or machine; or handling an animal or crop with or without a machine; and the farmer has: at least 3 full-time employees; or an annual payroll of at least $15,000 for full-time employees. An individual, other than a migrant farm worker, who receives compensation from a farmer for a service is not a covered employee if: the individual customarily is engaged in an independent business occupation of the same nature as that of the service performed; the individual is free from control and direction over the individual’s performance of the service; the individual provides the individual’s own equipment, materials, and tools; and the farmer is not required to withhold Social Security, unemployment, State, or federal taxes from the compensation paid to the individual.