Individuals elected to serve in State or political subdivision positions are generally
employees of the entity in which they are elected. In some situations, the elected
official’s duties for that entity require the elected official to perform certain
duties for other smaller entities within the jurisdiction of the entity in which they
were elected (e.g., a county commissioner providing services to an incorporated city
within the county). For coverage purposes, the elected official is the employee of
the entity in which they were elected with respect to their official duties.
EXAMPLE: A justice of the peace is often an elected official. They are ordinarily a public
officer and, therefore, an employee of the political entity for which they perform
services, see Social Security Ruling
73-58c.