ECH13015 - Particular Occupations: Agricultural Casual and Harvest Workers
HM Revenue & Customs has an arrangement with the National
Farmers Union (NFU) about the application of PAYE and NIC to
payments for casual workers during harvest time.
Case workers should
- familiarise themselves with the guidance in
- the PAYE Manual under “Employer Records” section “Employer Types” subject “Farming – Harvest Workers”, and
- paragraph 114 in the CWG(2) Further Guide to PAYE and NICs
Note
Harvest’ operations are not restricted to growing
crops. For example turkey preparation in the period before
Christmas may be regarded as a ‘harvest’ work
The PAYE Manual contains a copy of the 1984 NFU letter to its
members.
