2024 Spring Short Courses

Paying Election Judges

MAT Training Staff

Today’s Agenda

​

​

• Definition of Employee
• IRS Instructions for Election Judge Pay
• Other information regarding election judges
• Questions

Who is considered an employee?

​

Generally, under Treasury Regulation 31.3121, an employer-employee relationship exists when the person for whom services are performed has the right to direct and control the individual who performs the services, not only as to the result, but also as to the details and means. The right to direct and control is the key, it is not necessary that the entity direct or control the way the services are performed. It's enough if the entity has the right to do so.

Minnesota Status

• Minnesota has the Section 218 Agreement Exclusion. Therefore, any election wages under the $2,200 are not subject to Social Security and Medicare (FICA) withholding.

HANDOUT

QUESTIONS

MAT Trainer Contact information

​

Maria Bartsch Gussie Croup

mbartsch@mntownships.org gcroup@mntownships.org

Direct Line: 763-488-4049 Direct Line: 763-488-4050

​

Christie Shulstad Lori Stalker

cshulstad@mntownships.org lstalker@mntownships.org

Direct Line: 763-488-4046 Direct Line: 763-299-4648

Thank you for attending our 2024 Spring Short Courses.