29 CFR § 780.404 - Activities of the employer considered in some situations.

---
identifier: "/us/cfr/t29/s780.404"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 780.404 - Activities of the employer considered in some situations."
title_number: 29
title_name: "Labor"
section_number: "780.404"
section_name: "Activities of the employer considered in some situations."
chapter_name: "WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR"
subchapter_number: "B"
subchapter_name: "STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS"
part_number: "780"
part_name: "EXEMPTIONS APPLICABLE TO AGRICULTURE, PROCESSING OF AGRICULTURAL COMMODITIES, AND RELATED SUBJECTS UNDER THE FAIR LABOR STANDARDS ACT"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Secs. 1-19, 52 Stat. 1060, as amended; 75 Stat. 65; 29 U.S.C. 201-219. Pub. L. 105-78, 111 Stat. 1467."
regulatory_source: "37 FR 12084, June 17, 1972, unless otherwise noted."
cfr_part: "780"
---


# 780.404 Activities of the employer considered in some situations.

Although the activities of the individual employee, as distinguished from those of his employer, constitute the ultimate test for applying the exemption, it is necessary in some instances to examine the activities of the employer. For example, in resolving the status of the employees of an irrigation company for purposes of the agriculture exemption, the U.S. Supreme Court, found it necessary to consider the nature of the employer's activities (*Farmers Reservoir Co.* v. *McComb,* 337 U.S. 755).