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<h2 class="fw4 ma0">Section 218 Agreements – Election Worker FICA Coverage </h2>
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<p align="center"><strong> Section 218 Agreements – Election Worker FICA Coverage <br>
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</strong><em>Last Updated: June 2015</em></p>
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<table width="100%" border="1" cellspacing="0" cellpadding="3">
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<tr>
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<th width="22%"> <div align="center">State </div></th>
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<th width="28%"> <div align="center">Statewide<br />
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Exclusion <a href="#foot1"><span style="text-decoration: none;"><sup>1</sup></span></a></div></th>
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<th width="28%"> <div align="center">Limited<br />
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Exclusion <a href="#foot2"><span style="text-decoration: none;"><sup>2</sup></span></a></div></th>
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<th width="22%"> <div align="center">
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<p> </p>
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<p>See footnote
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<a href="#foot3"><span style="text-decoration: none;"><sup>3</sup></span></a></p>
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</div>
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<p align="right"><strong> </strong></p></th>
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</tr>
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<tr>
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<td> Alabama </td>
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<td> <div align="center">Mod 712 </div></td>
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<td> </td>
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<td> </td>
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</tr>
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<tr>
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<td> Alaska </td>
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<td> </td>
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<td> <div align="center">Entity-by-entity </div></td>
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<td> </td>
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</tr>
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<tr>
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<td> Arizona </td>
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<td> <div align="center">Mod 362 </div></td>
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<td> </td>
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<td> </td>
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</tr>
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<tr>
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<td> Arkansas </td>
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<td><div align="center">Mod 748 </div></td>
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<td> </td>
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<td> </td>
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</tr>
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<tr>
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<td> California </td>
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<td> <div align="center">Mod 1450 </div></td>
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<td> </td>
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<td> </td>
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</tr>
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||
<tr>
|
||
<td> Colorado </td>
|
||
<td> <div align="center">Mod 390 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Connecticut </td>
|
||
<td> <div align="center">Mod 441 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Delaware </td>
|
||
<td> </td>
|
||
<td> <div align="center">Entity-by-entity </div></td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Florida </td>
|
||
<td> <div align="center">Mod 439 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Georgia<br></td>
|
||
<td><div align="center">Mod 962</div></td>
|
||
<td> </td>
|
||
<td><DIV align=center>See footnote <a href="#foot7"><span style="text-decoration: none;"><sup>7</sup> </span></a></DIV></td>
|
||
</tr>
|
||
<tr>
|
||
<td> Hawaii </td>
|
||
<td> <div align="center">Mod 12 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Idaho </td>
|
||
<td> <div align="center">Mod 236 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Illinois </td>
|
||
<td> <div align="center">Mod 706 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Indiana </td>
|
||
<td><div align="center">Mod 557</div></td>
|
||
<td> </td>
|
||
<td><div align="center">
|
||
<DIV align=center>See footnote <a href="#foot5"><span style="text-decoration: none;"><sup>5</sup></span></a> </DIV>
|
||
</div></td>
|
||
</tr>
|
||
<tr>
|
||
<td> Iowa </td>
|
||
<td> <div align="center">Mod 397 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Kansas </td>
|
||
<td> </td>
|
||
<td> <div align="center">Entity-by-entity </div></td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Kentucky </td>
|
||
<td> <div align="center">Mod 738 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Louisiana </td>
|
||
<td> <div align="center">Mod 661 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Maine </td>
|
||
<td> <div align="center">Mod 311 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Maryland </td>
|
||
<td> <div align="center">Mod 255 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Massachusetts </td>
|
||
<td> </td>
|
||
<td> </td>
|
||
<td><div align="center">X</div></td>
|
||
</tr>
|
||
<tr>
|
||
<td> Michigan </td>
|
||
<td> <div align="center">Mod 975 </div></td>
|
||
<td> </td>
|
||
<td> <div align="center">See footnote <a href="#foot4"><span style="text-decoration: none;"><sup>4</sup></span></a></div></td>
|
||
</tr>
|
||
<tr>
|
||
<td> Minnesota </td>
|
||
<td> <div align="center">Mod 385 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Mississippi </td>
|
||
<td> <div align="center">Mod 720 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Missouri </td>
|
||
<td> <div align="center">Mod 443 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Montana </td>
|
||
<td> <div align="center">Mod 356 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Nebraska </td>
|
||
<td> <div align="center">Mod 408 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Nevada </td>
|
||
<td> </td>
|
||
<td> </td>
|
||
<td><div align="center">X</div></td>
|
||
</tr>
|
||
<tr>
|
||
<td> New Hampshire </td>
|
||
<td> </td>
|
||
<td> <div align="center">Entity-by-entity </div></td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> New Jersey </td>
|
||
<td> <div align="center">Mod 130 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> New Mexico </td>
|
||
<td> <div align="center">Mod 261 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> New York </td>
|
||
<td> <div align="center">Mod 362 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> North Carolina </td>
|
||
<td> <div align="center">Mod 1127 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> North Dakota </td>
|
||
<td> <div align="center">Mod 677 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Ohio </td>
|
||
<td> </td>
|
||
<td> </td>
|
||
<td><div align="center">X</div></td>
|
||
</tr>
|
||
<tr>
|
||
<td> Oklahoma </td>
|
||
<td> <div align="center">Mod 1132 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Oregon </td>
|
||
<td> <div align="center">Mod 596 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Pennsylvania </td>
|
||
<td> <div align="center">Mod 1744 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Puerto Rico </td>
|
||
<td> </td>
|
||
<td> $100 per cal. yr.
|
||
Mod 56
|
||
Statewide </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Rhode Island </td>
|
||
<td> <div align="center">Mod 100 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> South Carolina </td>
|
||
<td><div align="center">Mod 490 </div></td>
|
||
<td> </td>
|
||
<td><div align="center">See footnote <a href="#foot8"><span style="text-decoration: none;"><sup>8</sup></span></a></div></td>
|
||
</tr>
|
||
<tr>
|
||
<td> South Dakota </td>
|
||
<td> <div align="center">Mod 373 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Tennessee </td>
|
||
<td> </td>
|
||
<td> Entity-by-entity </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Texas </td>
|
||
<td> <div align="center">Mod 1480 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Utah </td>
|
||
<td> <div align="center">Mod 129 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Vermont </td>
|
||
<td> </td>
|
||
<td> </td>
|
||
<td><div align="center">X</div></td>
|
||
</tr>
|
||
<tr>
|
||
<td> Virgin Islands </td>
|
||
<td> </td>
|
||
<td> </td>
|
||
<td><div align="center">X</div></td>
|
||
</tr>
|
||
<tr>
|
||
<td> Virginia </td>
|
||
<td><div align="center">Mod 388</div></td>
|
||
<td> </td>
|
||
<td><div align="center">See footnote <a href="#foot6"><span style="text-decoration: none;"><sup>6</sup></span></a></div></td>
|
||
</tr>
|
||
<tr>
|
||
<td> Washington </td>
|
||
<td> <div align="center">Mod 807 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> West Virginia </td>
|
||
<td> <div align="center">Mod 417 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Wisconsin </td>
|
||
<td><div align="center">Mod 734</div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
<tr>
|
||
<td> Wyoming </td>
|
||
<td> <div align="center">Mod 273 </div></td>
|
||
<td> </td>
|
||
<td> </td>
|
||
</tr>
|
||
</table>
|
||
|
||
<!--ACCORDIAN WIDGETS-->
|
||
<div class="js-toggle bn" id="foot1">
|
||
<a class="js-toggle-link
|
||
bg-ocean-blue-500 hover-teal white" href="#!">Footnote 1</a><section class="js-toggle-content">
|
||
<p>Election workers paid less than $1,800 in a calendar year beginning January 1, 2017 and going forward are excluded from FICA taxes. If an election worker is paid $1,800 or more, FICA taxes apply from the first dollar paid. See note below for the current and previous FICA tax exclusion threshold amounts</p>
|
||
</section>
|
||
</div>
|
||
|
||
<div class="js-toggle bn" id="foot2">
|
||
<a class="js-toggle-link
|
||
bg-ocean-blue-500 hover-teal white" href="#!">Footnote 2 </a><section class="js-toggle-content">
|
||
<p>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. </p>
|
||
</section>
|
||
</div>
|
||
|
||
<div class="js-toggle bn" id="foot3">
|
||
<a class="js-toggle-link
|
||
bg-ocean-blue-500 hover-teal white" href="#!">Footnote 3</a><section class="js-toggle-content">
|
||
<p>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 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 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. </p>
|
||
</section>
|
||
</div>
|
||
|
||
<div class="js-toggle bn" id="foot4">
|
||
<a class="js-toggle-link
|
||
bg-ocean-blue-500 hover-teal white" href="#!">Footnote 4 </a><section class="js-toggle-content">
|
||
<p>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.
|
||
</p>
|
||
</section>
|
||
</div>
|
||
|
||
<div class="js-toggle bn" id="foot5">
|
||
<a class="js-toggle-link
|
||
bg-ocean-blue-500 hover-teal white" href="#!">Footnote 5 </a><section class="js-toggle-content">
|
||
<p> 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).<br>
|
||
</p>
|
||
</section>
|
||
</div>
|
||
|
||
<div class="js-toggle bn" id="foot6">
|
||
<a class="js-toggle-link
|
||
bg-ocean-blue-500 hover-teal white" href="#!">Footnote 6 </a><section class="js-toggle-content">
|
||
<p> 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. </p>
|
||
</section>
|
||
</div>
|
||
|
||
<div class="js-toggle bn" id="foot7">
|
||
<a class="js-toggle-link
|
||
bg-ocean-blue-500 hover-teal white" href="#!">Footnote 7</a> <section class="js-toggle-content"><p>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.</p>
|
||
</section>
|
||
</div>
|
||
|
||
<div class="js-toggle bn" id="foot8">
|
||
<a class="js-toggle-link
|
||
bg-ocean-blue-500 hover-teal white" href="#!">Footnote 8</a> <section class="js-toggle-content">With Modification 490, the State of South Carolina 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 2008 (effective date January 1, 2008). Prior to January 1, 2008, election officials and election workers in South Carolina were covered under the State's Section 218 Agreement. Therefore, prior to 2008, if the entity had a Section 218 Agreement, FICA taxes applied from the first dollar paid to the election official or election worker; and the entity did not have an agreement, the mandatory FICA rules applied.
|
||
</section>
|
||
</div>
|
||
<!-- END ACCORDIONS -->
|
||
<!-- NOTE BOX -->
|
||
<div class="alert-blue">
|
||
<h4>NOTE</h4>
|
||
<p>To find the FICA tax exclusion threshold amounts for election workers, visit the <a href="election_workers.htm#&a0=2">Election Officials and Election Workers page</a>.</p>
|
||
</div>
|
||
<!-- END NOTE BOX -->
|
||
|
||
<p align="center"><strong> Social Security Administration </strong></p>
|
||
<p align="center"><strong> Last Updated: June 21, 2021</strong></p>
|
||
</article><!-- END SECOND COLUMN -->
|
||
|
||
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|
||
</section>
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