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Farmers' Guide to In-Kind Wages

Summary

Small, diversified farms may not always have abundant cash available to pay workers, but boy, do they have broccoli! This guide will provide readers with a comprehensive understanding of the rules and regulations that apply when paying farm workers "in kind" wages. In-kind wages includes paying farm employees with meals, farm products like meat and vegetables, lodging/housing and other non-cash items of value. From understanding when in-kind wages are allowed, to how to value them, to the tax implications of paying in broccoli, we explore it all. The Appendices provide detailed information about specific issues including the OSHA, migrant/seasonal worker law implications, and tax rulings. The Appendices also provide selected state-specific information. (77 pages)