Workers Comp. for Farming Operations
You may allocate payroll among applicable classifications according to the kinds of commercial crops grown. Keep track of payroll accrued per crop. You may also elect to allocate total payroll on the basis of crop acreage. If employees sort and pack fruits and vegetables in a building, you must use a separate classification for this work and allocate payroll accordingly. The fair-market value of lodging provided to employees counts as payroll.