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DEC 1996 <br />BOOK b6 i,pUr- 6S_ 7 <br />V�i anent ®f sidministrallall <br />BOB GRAHAM Division of Retirement AJ. McMULLIAN l <br />Governor State Retirement Dire <br />GILDA H. LAMBERT Cedars ExecuttCenter, Building C TOM F. WOOTEN <br />ally Talla <br />Secretary of Administration Northh Monroe Street . Chief. <br />Tallahassee. Florida 32303 <br />Telephone (904) 488-6011 Bureau of EnroUmec <br />Contributions <br />December 5, 1986 <br />p M <br />MEMORANDUM NO. 86-149 � a <br />C <br />TO: Board of County Commissioners, Supervisors of — {ti <br />1 Elections, Cities and Municipalities Ul <br />FROM: Tom F. Wooten, Chiefd'�° <br />Bureau of Enrollment & Contributions <br />SUBJECT: Medicare Coverage - Election Workers' <br />As you know, Publ i c Law 99-272 requi res al l persons hi red on or after Apri 1 1, <br />1986 to have Medicare Coverage. Most of the employees you hire automatically <br />have Medicare coverage as part of -their social security coverage under your present <br />agreement. This new requirement is directed at those persons you hire who do <br />not normally come under your social security agreement. Under this law, election <br />officials and election workers hired on or after April 1, 1986 are mandatorily <br />covered for Medicare taxes. <br />Recently Congress passed Public Law 99-514 which contained a provision <br />that amended Public Law 99-272. This provision provided for the exclusion from <br />Medicare of election officials and election workers if their payment for such <br />services is less than $100.00 in a.calendar year. According to the Social Security <br />Administration (SSA) Medicare contributions will be due on all compensation earned <br />by an election official or election worker if they earn $100.00 or more in a calendar <br />year. This exclusion is effective with services performed after March 31, 1986. <br />In view of this change, it will, be necessary for your agency to refund <br />the Medicare deductions to any election official or election worker who earned <br />less than $100.00 this year. To enable your agency to receive a credit for the <br />Medicare contributions reported to the Division for election officials or election <br />workers earning less than $100.00, please decrease your December Medicare deposit <br />by the amount of contributions reported in error. If the credit due is greater <br />than your remaining Medicare* deposits for calendar year 1986, please notify the <br />Social Security Adjustment Section, Division of Retirement, of the amount of credit <br />due your agency. These contributions shall be refunded to you after the Social <br />Security Administration balances the 1986 calendar year. In completing Forms <br />W-2 for election officials or election workers earning less than $100.00, do not <br />enter any Medicare wages or contributions. <br />If you have questions regarding this change, please contact the Social <br />Security Adjustments Section at (904) 487-1940. <br />Supervisor Robinson first discussed the medicare coverage <br />requirements established by a new law passed last April 1st by <br />the federal government, and the fact that the information that <br />this applied to pollworkers was belatedly received. The Medicare <br />contribution is 1.45% from the employee and 1.45% from the <br />Supervisor of Elections, but since she was not informed in time <br />48 <br />