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职田形成制度以后,历代政府都十分注意职田的管理,以保障百官的经济利益。唐代职田由尚书省工部屯田郎中主管,具体事务由朝廷委派使职官和州县长官处理。州县每年六月要勘造一次职田籍帐,申报尚书省。这种籍帐记载职田四至、田租标准等,称之为“白簿”。当年十月依据白簿征收地租,给付本官。在白簿的基础上,又有三年一造的职田“黄籍”,供长期保存。唐代前期,基本上实行了此种造籍制度,但也有例外。由于职田常常是侵夺农民的熟田,严重妨碍均田制的施行,以致政府不得不承认职田“侵渔百姓”,在贞观十一年(637)和开元十年(722)两次暂时停给职田,改给仓粟(每亩折合二斗)。唐代后期,职田管理日渐混乱,职田籍帐多不能按规定勘造,贪官污吏和地方豪强常常乘机用各种手段兼并职田,使之成为“形势庄园”;与此同时,又换易荒闲薄地充作职田,照旧征取高额地租。
从两晋至唐,职田的经营及其直接劳动者的身份都有所变化。两晋南北朝时期,禄田由官府使役驺卒、文武吏及僮耕种。这些劳动者往往是全家服役,世代相袭,人身依附极强,其身份十分卑微。他们在禄田上受到分成制的地租剥削,每年至少要将收获物的五成或六成交给官吏。所以此时期禄田上的劳动者实际上是农奴。唐代授予职田,不再同时授予田驺、吏、僮等作为劳动力,而由职田的管理当局“借民佃植”或受职田的本官“自佃”。法令规定职田租佃“并取情愿,不得抑配”。因此,唐代的职田一般是分成小块,由国家编户即普通称之为“百姓”的人(主要是自耕农)佃种。这些职田劳动者同两晋南北朝的驺卒等相比,有较“自由”的身份,对受职田的官员一般不存在人身依附关系,但他们同样承受残酷的剥削。唐代职田实行定额租制,其租额通常限定在二斗至六斗,实际上职田佃农所受的剥削远不止此数。他们在交租之外要另交职田草,又要变米雇车搬送(或交纳脚钱),甚至还要交纳另立名目的桑课等。职田差税如此苛重,农民不愿耕种,唐后期不得不在局部地区临时将职田田租分摊在两税地亩上,使之成为两税的附加税,由两税户交纳。此法并未久行,更通常的办法是州县逐年将职田强行摊派给百姓租佃,甚至强令身居城镇的人虚额出税,给百姓造成极大的苦难。当时有人就指出“疲人患苦,无过于斯”。其结果是造成职田佃农相继逃亡,而官府又变本加厉,捕系亲邻,征赔地租,把负担摊配在其他农户身上,从而加速了更多的农民破产、逃亡。
北宋真宗咸平二年(999),沿唐制复置职田,以官庄及远年逃田充,然只授予外任官,中朝官不再享有。其数额:两京、大藩府四十顷,次藩镇三十五顷,防御、团练州三十顷,中、上刺史州二十顷,下州及军监十五顷,边远小州、上县十顷,中县八顷,下县七顷,转运使、副使十顷。其中州县长吏得百分之五十,以次官差减。仁宗庆历三年(1043)更定守令佐职田顷亩之限:大藩府长吏二十顷,通刺八顷,判官五顷,余并四顷。防、团、刺史州、小军监及上、中、下县,类此。陆田以三月底、水田以四月底、麦田以上年九月底为限,官员在限前到任者,才能享有当年的职田租入。元丰初诸路共约有职田二百三十四万八千六百九十七亩。职田佃户召浮客(客户)充,每顷不得过三户;公人及主户不许租佃。稍后又规定,第四、第五等主户亦可租佃。地租有实物分成租,也有实物定额租,后者日占优势,以致北宋末年规定,职田租课并折纳现钱。职田免二税和沿纳,租入全归各外任官分享。贪官污吏往往非法多占职田,以重租、折变侵渔佃户,至有无田而令民纳租者。
金循宋制授予外任官职田,按品秩和职事定其多寡,自正三品三十顷或二十五顷,下至从九品三顷或二顷。品同职异,所授职田有差别,如正五品刺史、知军监使十三顷,余官并十顷。猛安谋克、乌鲁古(群牧所)官等无职田。职田每亩取粟三斗,草一称,初就输于各官公字,天德二年(1150)改送官仓,按月均数,随月俸支给。
元制,诸路、府、州、县、录事司官及按察司(肃政廉访司)、转运司官有职田,其余并无。路以下各级地方官职田定于世祖至元三年(1337),按察司官职田定于十四年。自上路达鲁花赤、总管、按察使(约正三品)十六顷,以下递减至主簿、县尉(正、从九品)二顷。各官职田从官田及荒闲地、户绝地内标拨,招募佃客耕种,依乡原例收租;将拨到顷亩、条段、四至造册申报户部,以后继任官员相沿交割。江南职田初依腹里体例给与,因荒闲地少,实得者无几。至元二十一年改为比腹里减半。至大二年(1309)拘收职田入官,改支禄米,自三品每年一百石依次减至七品以下四十石;四年,仍复旧制。初,前后任官交割,北方以施工布种、南方以芒种时节为限,限前归后官,限后归前官;皇庆元年(1312)改为按支俸月份收租入。元职田租为定额租,交纳实物或折钞,由佃户送纳各官衙门。官员多倚势增租,如袁州路原额每亩米二斗二升,江南湖北道三斗,都增至六斗,福建道廉访司职田租更高达三石。而且不论丰歉,多是全收,并加收斗面、鼠耗,索要他物。各地都有勒迫附近民户认种职田,或佃户逃亡则令民户包纳,或未拨到职田而按应得数额摊配民户纳租的现象。
明太祖洪武十年(1377),赐百官公田,以其租入充俸禄。后(年代不明)收职田,改为折俸钞颁给,职田制遂废。
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