Social Security

Election workers paid less than $1,600 in a calendar year beginning January 1, 2013 are excluded from FICA taxes. If an election worker is paid $1,600 or more, FICA taxes apply from the first dollar paid. See note below for the current and previous FICA tax exclusion threshold amounts.

The “entity-by-entity” States permit each entity to decide whether to cover election workers for Social Security under a Section 218 Agreement. Contact the State Social Security Administrator concerning whether the entity has a Section 218 Agreement. If the entity has an agreement, find out if it excludes election worker services and the amount specified in the agreement. If the entity’s agreement does not exclude election workers, FICA taxes apply from the first dollar paid. If the entity does not have a Section 218 Agreement, the mandatory FICA rules apply.

Election worker services in Massachusetts, Nevada and Ohio are not covered under a Section 218 Agreement. Election workers and election officials in these three States paid less than the threshold amount in a calendar year – $1,600 beginning 2013 – are excluded from FICA taxes due to the mandatory Social Security and Medicare provision, which excludes from coverage those election workers, and election officials who earn less than the threshold amount. In South Carolina, Vermont, and the Virgin Islands, election worker services are covered under the State’s Section 218 Agreement. Therefore, in these States, if the entity has a Section 218 Agreement, FICA taxes apply from the first dollar paid. If the entity does not have an agreement, the mandatory FICA rules apply.

With Modification 975, the State of Michigan excluded from Social Security coverage election officials and election workers statewide who were paid less than the mandated threshold amount for the calendar year beginning 2003 (effective date January 1, 2003). Prior to January 1, 2003, election officials and election workers earning under the mandated threshold amount were excluded from Social Security coverage on an entity by entity basis.

With Modification 557, the State of Indiana excluded from Social Security coverage election officials and election workers statewide who were paid less than the mandated threshold amount for the calendar year beginning 2007 (effective date January 1, 2007). Prior to January 1, 2007, only election officials and election workers earning under $100.00 per calendar year were excluded from Social Security coverage (per Modification No. 407).

With Modification 388, the Commonwealth of Virginia excluded from Social Security coverage election officials and election workers statewide who were paid less than the mandated threshold amount for the calendar year beginning 2004 (effective date January 1, 2004). Prior to January 1, 2004, election officials and election workers in Virginia were covered under the State’s Section 218 Agreement.  Therefore, prior to 2004, if the entity had a Section 218 Agreement, FICA taxes applied from the first dollar paid to the election official or election worker; and If the entity did not have an agreement, the mandatory FICA rules applied.