I withhold FICA for election workers because in a small town a good portion of them are on the payroll for something else part time and would not qualify them for not withholding their other stuff.  We also have a few 'regulars' for elections who do not want to be paid.  Townshend is new to the 'fiscal year'  and elections are early in this kind of year and there's no way of knowing if these people might end up doing other part time work.  Yes, the withholding is a bit of extra work but it seems easier to do this that pick out the LITTLE bits and pieces later on when proving payroll numbers.  Any other thoughts out there?   Miki, Townshend Treasurer