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EXCERPT

California Workers’ Compensation Uniform Statistical Reporting Plan—1995
Effective September 1, 2023

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 also includes aquaculture, hydroponics, indoor vertical farming and farming within greenhouses. This definition does not include growing or raising crops or animals for non-commercial purposes.

    2. Payroll (Farms)

      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. 

      Payroll includes all payments that are based on a price per unit (piecework), contract or measure basis. If paid on a contract basis and the contract includes amounts paid for the provision of motor vehicles or farm machinery, then no less than one-fourth (1/4) of the total contract shall be deemed to be payroll.

    3. Payroll Division (Farms)

      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.

    4. Miscellaneous Employees (Farms)

      Miscellaneous farm employees include but are not limited to supervisors, drivers, employees engaged in general maintenance, fence repair or road building operations and employees engaged in ancillary activities, including but not limited to tilling fallow fields, growing cover crops and keeping bees to pollinate the farm’s own crops. 

      If the farm operations are assigned to two or more Farms Industry Group classifications, the payroll of all miscellaneous employees shall be allocated between the Farms Industry Group classifications to which their work pertains; payroll may be divided based upon acreage, an employee’s time or other reasonable methods. 

      When an employer’s miscellaneous employees perform operations in connection with two or more classifications, one or more of which are Farms Industry Group classifications and one or more of which are not Farms Industry Group classifications, the payroll of such employees shall be assigned in accordance with the following:

      1. Compare the sum of the payroll (other than the payroll of miscellaneous and standard exception employees) generated by the operations assigned to the Farms Industry Group classifications to the sum of the payroll (other than the payroll of miscellaneous and standard exception employees) generated by the operations not assigned to Farms Industry Group classifications.

      2. If the sum of the payroll generated by the Farms Industry Group classifications exceeds the sum of the payroll generated by the non-Farms Industry Group classifications, then the payroll of the miscellaneous employees shall be assigned to the various Farms Industry Group classifications to which their work pertains in the same proportion as the allocated farm payroll bears to the total farm payroll.

      3. If the sum of the payroll generated by the non-Farms Industry Group classifications equals or exceeds the sum of the payroll generated by the Farms Industry Group classifications, then the payroll of the miscellaneous employees shall be assigned to the non-Farms Industry Group classification to which their work pertains that generates the largest amount of payroll.

    5. Separately Classifiable Operations (Farms)
      Unless otherwise specified in the applicable classification phraseology or other provisions contained herein, including division of payroll rules, the following operations shall be separately classified:

      1. Operation of farm machinery to conduct mechanized farming operations for separate concerns on a fee basis.

      2. Fee-based trucking provided for others.

      3. The following operations 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: wine making; hulling, shelling or processing nuts; or grading, sorting, packing, pre-cooling, drying, dehydrating or otherwise preparing vegetables or fruit for shipment.