The provision of room or board or farm produce, or other taxable benefits must be included as wages. The farmer, as the employer, pays the premium which is payable one month after receipt of the application. If coverage begins after April 1st, first payment is due 30 days after application. For current information on premium rates, contact the Revenue and Employer Accounts department. The farmer and spouse pay an identical percentage of their elected personal coverage.
Coverage remains optional.
When there is an exchange of labour between farmers with coverage, both farmers and all their workers are covered. When there is an exchange of labour between a farmer with personal coverage and another farmer without coverage, the workers of the farmer without coverage is deemed to be a worker of the farmer with coverage. Neither farmer is covered unless personal coverage has been requested. Where the farmer who has coverage exchanges labour for a farmer who does not have coverage, the farmer with coverage and all his workers continue to be covered.