This checklist illustrates selected, immediate paperwork responsibilities of the farmer at the time of hiring. It also reveals that the farmer’s responsibilities don’t stop there—the law requires ongoing recordkeeping, withholding, remitting, and payment responsibilities. If a farm creates a clear, consistent system for hiring, tracking payroll, and calculating taxes, employment paperwork burdens can be minimized. For farmers who don’t enjoy creating these procedures and can afford modest fees, accountants and payroll service providers will be happy to handle this aspect of hiring. To find a local service provider, ask other farmers if they have a recommendation.

This resource guides farmers in the initial steps necessary in hiring an employee; it does not discuss many other tax aspects of hiring. For example, employers must keep certain records and must provide specific documentation to employees at the end of the year. Payroll service providers and Small Business Administration offices can help, and the IRS provides information in many publications. Farmers may want to read IRS Publication 51: Agricultural Employer’s Tax Guide, Publication 15-B: Employer’s Tax Guide to Fringe Benefits, and Publication 225: Farmer’s Tax Guide. Farmers working with employees under 18 years of age should also consult child labor laws, such as the guide from the U.S. Department of Labor and from the New Hampshire Department of Labor.

For more checklists, flowcharts, webinars, and guides on farm law issues, including injury liability, volunteer workers, providing food and lodging, and much more, please see Farm Commons’ website: www.portal.farmcommons.org.