Section 218 Agreements – Election Worker FICA Coverage
Last Updated: August 2014

State
Statewide
Exclusion 1
Limited
Exclusion 2

 

See footnote 3

 

Alabama
Mod 712
   
Alaska  
Entity-by-entity
 
Arizona
Mod 362
   
Arkansas
Mod 748
   
California
Mod 1450
   
Colorado
Mod 390
   
Connecticut
Mod 441
   
Delaware  
Entity-by-entity
 
Florida
Mod 439
   
Georgia
Mod 962
 
See footnote 7
Hawaii
Mod 12
   
Idaho
Mod 236
   
Illinois
Mod 706
   
Indiana    
See footnote 5
Iowa
Mod 397
   
Kansas  
Entity-by-entity
 
Kentucky
Mod 738
   
Louisiana
Mod 661
   
Maine
Mod 311
   
Maryland
Mod 255
   
Massachusetts    
X
Michigan
Mod 975
 
See footnote 4
Minnesota
Mod 385
   
Mississippi
Mod 720
   
Missouri
Mod 443
   
Montana
Mod 356
   
Nebraska
Mod 408
   
Nevada    
X
New Hampshire  
Entity-by-entity
 
New Jersey
Mod 130
   
New Mexico
Mod 261
   
New York
Mod 362
   
North Carolina
Mod 1127
   
North Dakota
Mod 677
   
Ohio    
X
Oklahoma
Mod 1132
   
Oregon
Mod 596
   
Pennsylvania
Mod 1744
   
Puerto Rico   $100 per cal. yr. Mod 56 Statewide  
Rhode Island
Mod 100
   
South Carolina    
X
South Dakota
Mod 373
   
Tennessee   Entity-by-entity  
Texas
Mod 1480
   
Utah
Mod 129
   
Vermont    
X
Virgin Islands    
X
Virginia
Mod 388
 
See footnote 6
Washington
Mod 807
   
West Virginia
Mod 417
   
Wisconsin
Mod 734
   
Wyoming
Mod 273
   

Footnote 1

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.

Footnote 2

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.

Footnote 3

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.

Footnote 4

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.

Footnote 5

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).

Footnote 6

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.

Footnote 7

With Modification 962, the State of Georgia 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 2010 (effective date January 1, 2010). Prior to January 1, 2010, election officials and election workers earning under the mandated threshold amount were excluded from Social Security coverage on an entity-by-entity basis.

NOTE

FICA tax exclusion for election workers is $1,600 beginning calendar year 2013 and going forward. For calendar years 2009 through 2012 the FICA tax exclusion amount was $1,500 and was $1,400 for calendar year 2008. For calendar years 2006 and 2007, the FICA tax exclusion was $1,300. For calendar years 2002 through 2005, the FICA tax exclusion was $1,200. The FICA tax exclusion for calendar years 2000 and 2001 was $1,100. FICA tax exclusion for years 1995-1999 was $1,000. For years 1978 through 1994, the threshold amount was $100 a calendar year. For years 1968 through 1977, the threshold was $50 a calendar quarter.

Social Security Administration

Last Updated: January 2013