Department of Management Services
State and Local Political Subdivisions
The Florida's Section 218 Agreements page provides information about Section 218 agreements and links to Florida's Political Subdivisions and Modifications.
Election Workers: Reporting and Social Security Withholding - Learn about reporting and withholding requirements that apply to paid election workers. For all calendar years after 1999, Florida enacted Modification 439 (
) of the State’s Section 218 Agreement to automatically adjust the Election Worker exemption to reflect the changes set by the IRS for the calendar year Social Security and Medicare (FICA) exemptions.
The Independent Contractor Determinations page provides information to assist in determining if a worker is an independent contractor or employee.
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