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Class is in session


Informative human resource meeting brings county managers to AAC table


By Scott Perkins County Lines Editor


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 per-


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form services at polling places in connection with national, state and lo- cal elections, according to the IRS. Teir 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 work- ers 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 Agree-


ment’s Modification 748 which states that all 75 counties in Arkan- sas 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 sub- ject to Social Security or Medicare withholding. Election workers making $600 or more but less than $1,500 should be


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ounty officials and managers from across the state of Ar- kansas came to the table for a human resources personnel meeting sponsored by the Association of Arkansas Coun- ties Risk Management Fund at the AAC in December.


Jonathan Greer, Saline County Attor- ney, plays the part of the “interviewer” while Christy Peterson, man- ager of the Saline County personnel department, takes on the role of the “interviewee.” Greer presented informa- tion on regulations concerning military leave and interview do’s and don’ts for county managers.


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


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