How to Use This Calculator

1. Set the number of precincts your jurisdiction will staff on Election Day.
2. Define roles: add rows for each role type (e.g. Presiding Judge, Inspector, Clerk), the number of workers per precinct for that role, and the Election Day pay/stipend.
3. Add training pay: choose flat stipend or hourly rate and enter hours per worker.
4. Enter early voting data if your jurisdiction also staffs precincts for early voting days.
5. Add mileage if workers are reimbursed for travel.
6. Review the FICA section: enter how many workers you expect to cross the IRS annual threshold ($2,500 in 2026) so the calculator adds the employer's 7.65% share.
7. Set a contingency buffer (5–10% is common) to cover no-shows, last-minute overtime, or additional workers.

Why This Tool Exists

County election directors and clerks typically build poll worker budgets in Excel spreadsheets or by hand — totaling precinct counts, role mix, and training pay across dozens or hundreds of locations. This tool replaces that manual work with a live, shareable summary that also flags IRS FICA obligations, which are easy to overlook when workers earn mostly below the threshold.

Pay varies widely by jurisdiction. A presiding judge in Broward County FL earns $350/day; an inspector in Carroll County GA earns $140/day. Training stipends range from $25 to $70. This calculator lets you enter the exact rates your jurisdiction uses rather than relying on national averages.

Understanding Poll Worker Roles

Most jurisdictions staff a minimum of 4–5 workers per precinct. Common roles include:

• Presiding Judge / Poll Manager / Clerk-in-Charge — senior role; opens and closes the site, manages the team, handles exceptional cases.
• Inspector / Assistant Manager — assists the presiding judge; may supervise check-in or ballot tabulation.
• Clerk / Election Clerk — checks in voters, issues ballots, operates the poll pad.
• Voting System Technician (VST) — sets up and maintains optical scanners and accessible voting units.
• Poll Deputy / Constable — maintains order outside the polling place.

Larger precincts may add bilingual clerks, provisional ballot specialists, or additional technical staff. States like Colorado average 15 workers per polling site; smaller jurisdictions commonly use 4–6.

FICA and IRS Reporting for Election Workers

Election workers are a special category under the IRS. For 2026, Social Security and Medicare taxes apply from the first dollar if a worker earns $2,500 or more from your jurisdiction in the calendar year (IRS Publication 15-A). Workers below this threshold are generally exempt, unless your jurisdiction has a Section 218 Agreement with a lower threshold.

Separately, a W-2 must be filed for any election worker paid $600 or more, even if no FICA was withheld. Budget accordingly for payroll administration and forms processing.

Early Voting Staffing Costs

Many states now run 7–21 days of early in-person voting. Early voting is typically staffed at an hourly rate rather than a flat day stipend, and workers who staff both early voting and Election Day can easily cross the $2,500 FICA threshold. Enter early voting days, shift hours, and hourly rate separately so the calculator gives you the full picture.

Frequently Asked Questions

How do I calculate total poll worker labor cost for an election?

Multiply each role's day pay by the number of workers per precinct in that role, then multiply by the total number of precincts. Sum all role subtotals, add training stipends, early voting pay, and mileage reimbursements. For any worker whose total annual compensation from your jurisdiction reaches the IRS FICA threshold ($2,500 in 2026), add the employer's 7.65% FICA share on the total wages paid to that worker.

Do poll workers pay Social Security and Medicare taxes?

Only if they earn the federal threshold or more from your jurisdiction in the calendar year. For 2026, that threshold is $2,500 (IRS Publication 15-A). Below that amount, election worker wages are generally exempt from FICA. If the threshold is met, all wages paid — including the first dollar — become subject to FICA.

How many poll workers does a typical precinct need?

A common minimum is 4–5: one presiding judge/manager, one or two inspectors, and one or two clerks. Some counties require a dedicated VST for voting equipment. Larger precincts, precincts using ballot-on-demand printing, or those with bilingual requirements may need 6–10. States like Colorado and Nevada average 12–15 per site.

Should training pay be included in the election budget?

Yes. Most jurisdictions pay a mandatory training stipend ($25–$70 flat, or an hourly rate for 2–4 hours). This pay counts toward the annual FICA threshold and the $600 W-2 reporting threshold. Always budget it as a separate line item; failure to include it often causes budget shortfalls.

What contingency percentage should I use for a poll worker budget?

A 5–10% contingency is standard for government labor budgets. For a large general election with many precincts, unexpected no-shows, last-minute additions, and provisional ballot surges are common — use 10% if you've had high no-show rates in past elections, 5% for stable jurisdictions.