1. A lessee engaged in either mining or operating a reduction plant, whose employer is within the provisions of this chapter, must be reported by the employer separately from persons employed at a daily wage, and the report must describe briefly: (a) The agreement under which the work is to be performed; (b) The aggregate number of shifts worked during the preceding month; and (c) The total amount earned by lessees, computed on the average daily wages of workers engaged in like work in the same locality. Otherwise, the payroll reports and premium payments on earnings of lessees described in this section are governed by the requirements of this chapter regarding employees engaged at a regular wage. 2. If such a lessee files with the Administrator and the insurer an acceptance of the provisions of this chapter and, if applicable, pays the premiums in advance upon the estimated earnings of the lessee and any workers he or she may employ, the lessor is relieved of this obligation.
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