we have some (4 as of right now) potential part time workers. last year we had 1 full time worker. last year all our profit went to the employee and i spent my time building a lot (deer fence, hoophouse) instead of farming.
so this year we decided to go without any hired help. well harvesting is a (female dog) so today 2 of those potential part timers are coming by to pick strawberries as we feel we need a break from it (i'm 63, wife is 58).
as far as employment law goes for agricultural employees, i read that if the pay is i'm going to research employment law a bit more as paying on the books is a lot of paperwork. the expense is only the employer part of FICA and Medicare.

Check with Indiana's Workforce One, they should be able to help you.

Randy, you will also have WC expense, and Unemployment Insurance (which is 2.7% of pay), these are your expenses in addition to the FICA and Medicare, which 7.65% (last I remember). Plus any state or local income taxes. You will also need to register as a business with employees in your state. The cost in Indiana was $25 (company's lifetime) and you will get a 'retail merchant certificate' and the ability to buy 'tax-free' for some items needed for business expense.

Of course, there will be LOTS more paperwork to keep track of.

agricultural employees wages are not subject to FUTA (unemployment) until they reach something like 20k. in VA WC is not required until you have 2 employees or more.i checked that out last year and found that we didn't need it. of course any income tax withholding comes out of the employees pay so doesn't cost anything.

I just know from the accounting point of view, and each state is different. Even if you are required to pay FUTA, I was showing that it's such a small amount.

I have a relative who hires his market farming help through a temp agency. He even gets the same guys year after year and no paperwork! Something to consider...

Temp agencies will take care of everything except the supervising, and you can hire a supervisor thru them also. The agency will just ask you to sign a timesheet for each employee or a group timesheet, then pay their bill.

The agency will hire, you may need to train. Be sure that you like the employee's work within a few hours. Some agencies will not charge you, if the employee isn't working out within a few hours. Check the agencies policies.

I used to work inside of one agency.

Accountant called back today. We won't be hiring anyone. Too much risk in several different directions. Just time for us to buy some headlights.

Hiring people does add risk. Just remember, all costs can be deductible, but that doesn't help with today's money.