Musannaf Ibn Abi Shaybah

Hazrat Habib bin Muallim narrates that Hazrat Ata used to say: When the owner of the crop gives wages to the one who sows the seeds and to those who do other work in the field, is zakat also due on those wages? He replied: No, zakat is due only on what remains in your hand (the remaining profit).

Hazrat Jabir bin Yazid narrates that Hazrat Ibn Umar (may Allah be pleased with them both) and Hazrat Ibn Abbas (may Allah be pleased with them both) were asked: Is there zakat on a person who spends on his fruits? One of them replied that there is zakat. The other replied that whatever has been spent will be separated, and zakat will be on the remainder.

Hazrat Ata says that separate the seeds and what has been spent, and pay zakat on the remainder.