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The way the boy is sitting in the picture says that he is sitting on his leg. But in some texts I've found that this way is called 'sitting on left foot'. However I feel if we say 'sit on left foot', it'll sound as if one is sitting on his left foot squatting.
'Sitting on hams' may be used too, not sure though. What is indeed the part this pictures shows the boy is sitting on?
i. hams
ii. foot
iii. thigh
iv. leg
v. shin
vi. heels
To me 'leg' seems to be fine.
I don't believe that "hams" is a commonly used term outside of a physical fitness context, at least not in British English. A personal trainer might talk about working on your "hams", but in everyday speech, I don't believe it would be used. In any case, your hamstrings are the tendons inside your leg - the external, fleshy area of that part of the leg is called the calf.
I would have described the boy in the picture as kneeling, because his knees and shins are the only parts of his body in contact with the floor. If I wanted to be more specific about the way he is leaning back, for want of a name/expression I would probably say that he is kneeling and leaning back on his calves.
