9.40 C. Election Judges and Workers Paid Less than $1,800 per Calendar Year

The pay of election judges and workers is not subject to Social Security Social Security coverage for IMRF members is required, except for a limited number of firefighters and police officers, by an agreement between the State of Illinois and the Commissioner of Social Security under Section 218 of the Social Security Act. IMRF members pay Social Security taxes on wages up to the wage base, and IMRF employers pay an equal amount. IMRF employers remit these taxes to the Internal Revenue Service. Applications for benefits and questions about Social Security should be directed to the local Social Security district office or representative or call 1-800-772-1213. taxes unless they are paid $1,800 in any calendar year. If an election judge or worker has other compensation, do not include this in applying the $1,800 exclusion.

If a person earns more than $1,800 in a calendar year for election work, the entire amount, including the first $1,800, becomes reportable.

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