- 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.