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


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.