Current Law

From January 1, 2016 forward, the Federal Insurance Contributions Act (FICA) tax exclusion for election officials and election workers is $1,700 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 $1,700 or more.

Coverage Under Section 218 Agreements

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.

Threshold Amount for Previous Years

Calendar Year(s)

Threshold Amount

2017 to present

$1,800 per year

2016

$1,700 per year

2013 to 2015

$1,600 per year

2009 to 2012

$1,500 per year

2008

$1,400 per year

2006 to 2007

$1,300 per year

2002 to 2005

$1,200 per year

2000 to 2001

$1,100 per year

1995 to 1999

$1,000 per year

1978 to 1994

$100 per year

1968 to 1977

$50 per quarter

 

State-by-State Election Worker Coverage

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.