TN 2 (06-24)

SL 80001.850 Reporting Election Workers

If an election worker’s compensation is less than a statutorily established amount ($2,300 for calendar year 2024), it is generally not subject to Social Security and Medicare tax. However, under a State’s 218 Agreement an election worker’s compensation may be subject to Social Security and Medicare taxes at a level below the statutory amount.

 

If an election worker’s compensation is subject to withholding of Social Security and Medicare tax, Form W-2 reporting is required for all compensation, regardless of the amount. If an election worker’s compensation is not subject to withholding of Social Security and Medicare tax, Form W-2 reporting is required for payments that aggregate $600 or more in a calendar year. See Revenue Ruling 2000-6 for information on reporting election workers.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/1980001850
SL 80001.850 - Reporting Election Workers - 06/28/2024
Batch run: 06/28/2024
Rev:06/28/2024