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For gatherers, the best you can do is set a percentage for each thing you want to gather over the course of the year, and accept that they will have some proportion of idle time corresponding to the items that are out of season. There have been suggestions to have workers re-apportion their time dynamically if some of their assigned tasks are unavailable, but so far nothing of that sort has been implemented.
What you're suggesting is what I was already doing, which is what I'm annoyed at.
I wrote this post, hoping the devs would set up some sort of work template that could activate as season change.
Besides, more farms just increase taxes and does not change the fact they'll be idle in the season the crops arent active.
Unless they changed something in the last update, fields aren't taxed during seasons where there is nothing growing in them.
(Trivia: having some land lying fallow part of the time is historically accurate; under the two-field system, which was standard up until the middle ages, only half of a village's land was planted in any given year.)
Either way, this was more of a suggestion.
If nothing more they could add a new building called "Manager" or something which would give you access to season based job templates.
I just took a look at my farm... looks like a 50-tile field with nothing growing in it is now taxed at 18 coins per season. I do have a tax reduction skill, but even without it, that works out as a pretty trivial amount. (I assume this is on top of the tax on the harvested crops.)
It's a bit odd that there is a tax on fallow fields if it is going to be that low.... it's not enough of a penalty to influence my farming behavior, anyway.