This publication contains the three numeracy units of the three levels of Support Materials for Agricultural Training (SMAT) in the area of farmers as employers: Level 1 (starting), 2 (continuing), and 3 (completing). The units are designed to help the learner improve his or her numeracy skills needed to deal with employment of agriculture workers. SMAT materials can be used by the individual, with a mentor, or in a group or class. An introduction describes how to use the materials, types of activities, and materials needed. Each level contains agriculture-related mathematics activities. Model answers are provided. Topics covered in Level 1 are pay slips, tax, and seasonal workers. Topics covered in Level 2 are as follows: calculating wages, percentage, piecework, workforce, nonseasonal workers, tax rates, and leave loading. Topics covered in Level 3 include the following: holiday pay, superannuation, WorkCover premiums, casual labor, total wage costs, long service leave, and trainees. (YLB)