Agricultural Employer Checklist


September 13, 2020 - Author: Communications

Agricultural Employer Checklist

Updated April, 2020

Stan Moore –Extension Farm Management Educator, 231-533-8818,

Adam Kantrovich – Extension Associate Professor, Agribusiness - Clemson, 803-788-5700,

Corey Clark – Extension Farm Management Educator, 517-420-2042

John Jones, MSU Telfarm Center, 517-355-4700,

*An electronic version of this checklist, with active links, is available at



o Acquire Federal and State Publications related to hiring agricultural employees.

  • Publication 51 (Circular A), Agricultural Employer’s Tax Guide
  • Publication 15 (Circular E), Employer’s Tax Guide Visit and go to the Forms and Publications section. Find the publications and save on your computer for future reference. Hard copies can be ordered from the IRS.
  • Publication 446-I Michigan Income Tax Withholding Guide Publication 446-T Michigan Income Tax Withholding Tables
  • Publication 78 Sales, Use, and Withholding Tax Forms and Instructions Visit then Business Taxes Then use search tool on the left.


o Get EIN (Federal Employer Identification Number)

  • Fill out form SS-4; this form assigns a 9 digit EIN to the employer
  • Call IRS, 1-800-829-4933 or o Enroll with the IRS EFTPS (Electronic Federal Tax Payment System)


o Enroll with the IRS EFTPS (Electronic Federal Tax Payment System)

  • Payroll tax deposits must be made electronically (internet or phone).
  • Visit for more details. o Registration for Michigan Business Taxes


o Registration for Michigan Business Taxes

  • This registers you to withhold State income tax from employees’ wages and the State will send you the forms for making State tax deposits (Electronic Funds Transfer is also available).
  • 1-517-636-6925 or Click New Business Registration under Business Taxes o Workers Compensation Insurance


o Workers Compensation Insurance

  • Covers work related injuries and illness; purchase coverage from a private insurer
  • Agricultural employers must carry Workers Compensation Insurance if they employ 3 or more employees 35 hours or more per week for 13 or more consecutive weeks.
  • Michigan Bureau of Workers’ and Unemployment Compensation or 1-888-396-5041 o Display Posters


o Display Posters 

  • Required posters must be prominently displayed in employees’ language(s)
  • Order poster package from Michigan Farm Bureau (under Labor & Safety Products), or 1-800-292-2680


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