TN 12 (01-12)

RS 02101.246 Share Farmers

A. Definition of share farmers

Share farmers are individuals, partnerships, or corporations that cultivate, operate, or manage farms for gain or profit.

B. Share farmers as employees

A share farmer is an employee when the landowner has the right to direct or control how the farmer performs and the farmer:

  • produces a crop or livestock on land belonging to another person;

  • receives a specified pay rate, and

  • receives a fixed sum of money, or fixed quantity of the crop or livestock (not a share of the crop or livestock or their proceeds).

C. Share farmers as independent contractors

A share farmer is an independent contractor (self-employed) under an income-sharing arrangement if he or she:

  • produces a crop or raises livestock on land belonging to another person; and

  • has a share of the crop or livestock, or

  • has proceeds from their sale that depends on the amount produced.

  • This applies if the farmer paid another person (an agent) to do the work or management for him or her.

D. References


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302101246
RS 02101.246 - Share Farmers - 01/06/2012
Batch run: 01/06/2012
Rev:01/06/2012