2. Who Are Employees? Generally, employees are defined either under common law or underspecial statutes for certain situations. Employee status under common law.Generally, a worker who performs services for you is your employeeif you can control what will be done and how it will be done. This isso even when you give the employee freedom of action. What matters isthat you have the right to control the details of how the services areperformed. Get Pub. 15-A, Employer's Supplemental TaxGuide, for more information on how to determine whether an individualproviding services is an independent contractor or an employee. You are responsible for withholding and paying employment taxes foryour employees. You are also required to file employment tax returns.These requirements do not apply to independent contractors. The rulesdiscussed in this publication apply only to workers who are youremployees. In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on afarm. Work in connection with the operation, management,conservation, improvement, or maintenance of your farm and its toolsand equipment. Handle, process, or package any agricultural orhorticultural commodity if you produced over half of the commodity(for a group of more than 20 operators, all of the commodity). Do work related to cotton ginning, turpentine, or gum resinproducts. ERROR MSGDo housework in your private home if it is on a farm that isoperated for profit. (You may report the taxes for household employeesseparately. See sections 3 and 8.) For this purpose, the term "farm" includes stock, dairy,poultry, fruit, fur-bearing animal, and truck farms, as well asplantations, ranches, nurseries, ranges, greenhouses or other similarstructures used primarily for the raising of agricultural orhorticultural commodities, and orchards. hotel radisson BolognaFarmwork does not include reselling activities that do not involveany substantial activity of raising agricultural or horticulturalcommodities, such as a retail store or a greenhouse used primarily fordisplay or storage. The table on page 19, discount hotels in BremenHow Do Employment Taxes Apply toFarmwork?, hotels in Funchal distinguishes between farm and nonfarm activities,and also addresses rules that apply in special situations. Crew Leaders You are an employer of farmworkers if you are a crew leader. A crewleader is a person who furnishes and pays (either on his or her ownbehalf or on behalf of the farm operator) workers to do farmwork forthe farm operator. If there is no written agreement between you andthe farm operator stating that you are his or her employee and if youpay the workers (either for yourself or for the farm operator), thenyou are a crew leader.