Opinion No.

The Honorable Sarah S. Agee State Representative 11898 Sage Road Prairie Grove, AR 72753-9168

Dear Representative Agee:

I am writing in response to your request for an opinion on the following questions involving election officials:

Are election/poll workers to be considered employees or independent contractors? What sort of liability does the County face if they are paid as an independent contractor (FICA, Workers Compensation, etc.)? If they should in fact be paid as employees, we realize that payment, if over a certain amount, will have to be reported on a W-2 or 1099.

RESPONSE

I am unable to…