Question: What are the appropriate/legal withholdings for elected board members? Our county office took the OASDI exclusion for its employees back in 1991. We now have a new (elected) board member who is also currently a full-time teacher for a district within the county (full-time STRS). Are we required to withhold OASDI and Medicare? Or do we withhold Medicare only since he is covered by STRS? What do we do with a board member who is a retired STRS and drawing retirement benefits? Medicare only or full Social Security?

How does the State Accounting Manual's definition of board members in object 2200 play into this? Does object 2200 define that board members are classified positions and so participation in STRS not play a part in determination of statutory withholding?

Response: Board members are covered by the same rules as any other employee in the same category. For example, a board member who is a STRS member is subject to medicare only - not social security. The law says you only have to be a member of some retirement system.

A retired STRS member would be subject to medicare only for the exact same reason.

An object code does not determine a person's retirement system. E.g., there are many teachers who have elected to remain a member of PERS, but yet have a certificated object code.

As long as the employee is a member of a retirement system, regardless if he is retired or not, he is not required to pay social security.