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Jonathan Greer, Saline County Attorney, plays the part of the “interviewer” while Christy Peterson, manager of the Saline County personnel department, takes on the role of the “interviewee.” Greer presented information on regulations concerning military leave and interview do’s and don’ts for county managers.
is in session
Informative human resource meeting brings county managers to AAC table
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By Scott Perkins County Lines Editor
ounty officials and managers from across the state of Arkansas came to the table for a human resources personnel meeting sponsored by the Association of Arkansas Counties Risk Management Fund at the AAC in December. Speakers presented information from the Internal Revenue Service (IRS) and the Arkansas Public Employees Retirement System (APERS). Other discussions ranged from the two main laws that govern military leave to the absence of laws concerning holidays for county employees. IRS regulations Jan Germany, IRS representative, clarified reporting requirements and spoke on key issues such as election workers and required IRS documentation. Election workers are individuals hired by government entities to perform services at polling places in connection with national, state and local elections, according to the IRS. Their compensation is includible in income and may be treated as wages for social security and Medicare (FICA) tax purposes. “Election workers are county employees,” Germany said. “You should be getting a W-4 for your election workers. A lot of times election workers are retired and might not worry about withholdings, but when you get the W-4, you cover yourselves.” Germany also reminded county officials about IRS Section 218 Agreement’s Modification 748 which states that all 75 counties in Arkansas elected to exclude election worker’s compensation by the statutory threshold amount of $1,500. Beginning in 2009, if wages paid are less than $1,500 to election workers and election officials, they are not subject to Social Security or Medicare withholding. Election workers making $600 or more but less than $1,500 should be 36
Jan Germany (left) with the Internal Revenue Service answers a question from Brenda Burke, Mississippi County finance director, Dec. 6 at the James H. Baker conference room at the AAC building. issued a Form W-2 with no tax withholdings (Social Security, Medicare or federal income tax withholding). On the Web: www.socialsecurity.gov/slge/ www.irs.gov APERS compliance Michelle Williams, APERS deputy director, said her organization has been across the state conducting employer training for a couple of months. Williams and Alison Woods, APERS member records manager, presented information concerning eligibility, enrollment, new legislation and new reporting requirements for 2012. COUNTY LINES, WINTER 2012
