Election poll workers are not subject to federal income tax withholding. Pursuant to §303 of the Social Security Independence and Program Improvements Act of 1994 which became effective January 1, 1995, election workers' pay is not subject to FICA withholding until their election day earnings from the party equal $1,000 or more in a calendar year. No payment may be made from the primary fund for penalties or interest arising from failure to pay the employer portion of employment taxes. Copies of all quarterly 941 returns filed with the IRS must be kept with the county primary records and be transmitted to the Secretary of State upon request. Group medical, dental, life insurance and retirement benefits are not payable with primary funds.

Source Note:The provisions of this §81.131 adopted to be effective November 3, 1997, 22 TexReg 10502.