Our Hardin County Auditor’s reply. Max Trachsel Hardin Loss Control 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