More from the Hardin County Auditor. Max Trachsel Hardin Loss Control From: Michael T. Bacon [mailto:hcaudit@co.hardin.oh.us] Sent: Wednesday, September 05, 2018 2:23 PM To: 'Max Trachsel' Subject: RE: [CORSA-broadcast] Election Workers Max, This is from OPERS directly. OPERS’ rules for election workers <http://perspective.opers.org/index.php/2017/10/24/opers-rules-for-election-w...> October 24, 2017 <http://perspective.opers.org/index.php/author/mpramik/> Michael Pramik <http://perspective.opers.org/index.php/2017/10/24/opers-rules-for-election-w...> 9 Comments <http://perspective.opers.org/index.php/tag/ohio-pers/> Ohio PERS, <http://perspective.opers.org/index.php/tag/opers/> OPERS, <http://perspective.opers.org/index.php/tag/re-employed-retirees/> re-employed retirees Election services by retirees OK under certain circumstances By Michael Pramik, Ohio Public Employees Retirement System Oct. 24, 2017 — As this year’s election season approaches, it’s a good time to review whether OPERS retirees can work at the polls, and what impact that might have on their retirement benefits and access to health care. Individuals employed as election workers and paid less than $600 per calendar year for that service are not considered public employees. However, you should know what it means to be an “election worker” for purposes of participation in OPERS. An election worker is “an individual who performs services as a precinct election official or voting location manager for the board of elections for a day the election polls are open and training or preparation for such service.” If the combined amounts you are paid to work the polls on a given election day and the money you earn while training add up to $600 or more, you are considered a public employee from that point forward during the calendar year. If an OPERS retiree works as an election worker and makes more than $600, the retiree may experience a change in eligibility for OPERS-sponsored health care coverage. Regarding health care, OPERS has specific rules for re-employed retirees that differ depending on whether they’re eligible for Medicare and enrolled in a plan through the OPERS Medicare Connector or not yet eligible for Medicare while enrolled in OPERS group coverage. Retirees should carefully evaluate the financial and health care issues surrounding re-employment in an OPERS-covered position. We have <https://www.opers.org/retirees/re-employment/index.shtml> a comprehensive section of our website that explains how re-employment works, including the health care plan for re-employed retirees who are eligible for Medicare and what happens if you reach the re-employment earning level midyear or subsequently stop working in your OPERS-covered position. It includes a <https://www.opers.org/retirees/re-employment/index.shtml#decisiontool> decision tool to help you navigate the process. For questions about the specifics of your personal situation, you should contact us through your online account or at 1-800-222-7377. From: Max Trachsel [mailto:hardinema@windstream.net] Sent: Wednesday, September 05, 2018 2:00 PM To: 'Michael T. Bacon' <hcaudit@co.hardin.oh.us> Subject: RE: [CORSA-broadcast] Election Workers Thanks! Max From: Michael T. Bacon [mailto:hcaudit@co.hardin.oh.us] Sent: Wednesday, September 05, 2018 1:49 PM To: 'Max Trachsel' Subject: RE: [CORSA-broadcast] Election Workers Max, 1. To IRS they are all employees and that is for payroll tax purposes. Ohio law does not call them employees until they are earning $600 or more. 2. Even though they are employees you do not have to issue a W-2 until they earn $600. Therefore, we pay them through the budgetary process and classify the expense in the budgetary system and as non- W2 employees. They are not subject to any withholding. 3. If we know that they are an election worker that will exceed that $600 we will pay them through payroll because OPERS kicks in at $600 and OPERS is then due from the first $. They will receive a W-2. 4. Federal income tax and Medicare tax withholding, etc all have other limits as to when they begin. Refer to the most recent IRS Pub. 15 Mike From: Max Trachsel [mailto:hardinema@windstream.net] Sent: Wednesday, September 05, 2018 1:16 PM To: 'Michael T. Bacon' <hcaudit@co.hardin.oh.us> Subject: FW: [CORSA-broadcast] Election Workers Mike, any input on this? Max From: CORSA-broadcast [mailto:corsa-broadcast-bounces@corsa.org] On Behalf Of Pamela Davis Sent: Wednesday, September 05, 2018 10:45 AM To: CORSA Broadcast Email Subject: [CORSA-broadcast] Election Workers How does your county handle the BOE Election Workers that earn more than the $600? Typically, our Election Workers do not exceed the $600 threshold and we have not had to deduct PERS contributions. But with the special election events this year, we are running into this as an issue. Does anyone run the election workers thru a temporary agency or do you add election workers to the County Payroll as employees and deduct PERS once the person exceeds the $600 threshold? Thanks in advance for any information! Pam Davis Muskingum County Human Resources County Courthouse 401 Main Street Zanesville, OH 43701 Phone: 740-588-4371