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EXCERPT

California Workers’ Compensation Uniform Statistical Reporting Plan—1995
Effective January 1, 2018

Part 3, Standard Classification System, Section IV, Special Industry Classification Procedures, Rule 4, Farms


 

  1. Farms
     
    1. Definition
      A farm, for classification purposes, shall be defined as any parcel or parcels of land used for the purpose of agriculture, horticulture, viticulture, dairying, stock or poultry raising as a business or commercial venture. This definition does not include the operation or maintenance of properties that feature growing and/or raising of crops or farm animals for non-commercial purposes.
       
    2. Payroll Division
      Division of payroll shall be made for each separate and distinct type of commercial farm operation, provided separate records of payroll are maintained, notwithstanding any other provision contained herein.

      Payroll may be divided based upon acreage, an employee’s time, or other reasonable methods.
       

    3. Payroll Inclusions
      (1) In addition to the inclusions specified in the language of the classification, each classification also shall include all normal repair and maintenance of buildings or equipment performed by employees of the farm.
      (2) Notwithstanding any other provisions contained herein, when lodging is provided by the employer, the market value of such lodging to the employee shall be included as payroll.
      (3) Payroll for all employees performing any type of farm work for a price per unit, contract or measure shall be based upon the total remuneration earned by such persons, and in the absence of adequate payroll records substantiating such earnings, the total contract price shall be deemed to be the total earnings; however, if the entire contract involves the use of motor vehicles or farm machinery with drivers and their helpers, not less than one fourth (1/4) of the total amount paid for the hire of such equipment and their operating crews shall be deemed to be the total earnings of such drivers and their helpers.
      (4) Incidental Crops

      Such activities as the maintenance of a cow, hogs or chickens for family use, a family orchard or truck garden, a hay or grain crop raised for the purpose of maintaining work animals on the farm, shall be considered usual and incidental to the operation of any type of farm.

      (5) Miscellaneous Employees (Farms)

      The payroll for fence repair, road building, general supervision, chore workers or drivers not connected with any particular crops is incidental to any type of farm. Where adequate records showing labor cost distributed by crops are maintained, the payroll of such miscellaneous employees shall be assigned to the various crop classifications in the same proportion as the allocated crop payroll bears to the total allocated payroll.

    4. Payroll Exclusions (Farms)

      The payroll of employees engaged in the following operations shall be segregated and separately assigned:

      (1) Maintenance or repair work by contractors.
      (2) New construction or alterations, whether done by the employer’s employees or by contractors.
      (3) The operation of farm machinery away from the farm premises by the farmer for others.
      (4) The grading, sorting, packing, pre-cooling or otherwise preparing of vegetables or fruit for shipment when conducted in buildings or sheds located on or away from farm premises, whether conducted for others or in connection with the employer’s farming activities.