From January 1, 2024 forward, the Federal Insurance Contributions Act (FICA) tax exclusion for election officials and election workers is $2,300 a calendar year, unless those wages are subject to Social Security and Medicare taxes under the State's Section 218 Agreement. Under Section 218 of the Social Security Act, many States have excluded from coverage election workers paid less than the threshold amount mandated by law. Therefore, Social Security and Medicare taxes do not apply until the election worker is paid $2,300 or more.

Some State Agreements specify a lower threshold amount for election workers, e.g., $50 a calendar quarter or $100 a calendar year. In these States, the Social Security and Medicare tax applies when the amount specified in the State's 218 Agreement is met. States may modify the State's Agreement to exclude the services of election workers paid less than the threshold amount mandated by law. Such modifications are effective in the calendar year the modification is mailed or delivered to SSA.

If the State's Agreement does not have an election worker exclusion or the entity has a Section 218 Agreement that does not exclude election workers, Social Security and Medicare taxes apply from the first dollar paid. If the entity is not covered under a Section 218 Agreement, the rules for mandatory Social Security and Medicare under Section 210(a)(7)(F) of the Social Security Act apply.

To find the coverage status of election workers for each State, click the Election Worker Coverage chart. In those States with limited coverage, contact the State Social Security Administrator concerning the coverage status of election workers under the State's Section 218 Agreement (see http://www.ncsssa.org for State contact). IRS Revenue Ruling 2000-6 (W-2 Reporting Requirements for Election Workers) provides reporting instructions for election workers.