How to calculate Tax on Election Worker Pay
There is a special IRS rule that Election Worker pay is not
to be included on the W2 Box 1 for Federal Wages any earnings under $600.
There is a special rule for Social Security, that no wages
are reported in Box 2 and 3 for earnings under $1,800, but once the employee
reaches $1,800 (all wages earned for Election Worker Pay are to be included in
Box 2 & 3, with Social Security/Medical Tax withheld.
Elections will have more employees working in this
classification with higher wages. We need to determine if there is a way
to set the earning code/taxes up in the system, so that once the employee