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Bill

S 900

Exempts poll workers wages from affecting unemployment compensation.*

2024-2025 Regular Session Introduced by Jim Beach and 5 co-sponsors

Exempts wages of temporary poll workers who process mail-in ballots from unemployment, disability, and family leave tax and benefit eligibility.

Referred to Senate Budget and Appropriations Committee
#elections #unemplcomp
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Bill Summary · S 900

Summary — S 900: Exempts poll workers’ wages from affecting unemployment compensation

Status: Referred to Senate Budget and Appropriations Committee (introduced March 6, 2025)
Primary subject: Elections; Unemployment Compensation (R.S.43:21‑19 amendment)

Purpose

S 900 would prevent wages paid to certain temporary poll workers from being treated as “employment” for purposes of New Jersey’s unemployment compensation, temporary disability, and family leave insurance laws. The intent is to extend an existing payroll/benefits exemption for election‑day and early‑voting poll workers to include temporary board workers who process mail‑in ballots.

Key provisions

  • Amends the definition of “employment” in R.S.43:21‑19 to exclude services performed by a temporary board worker hired by a district board of elections who is compensated for discharging election duties (explicitly applied to those processing mail‑in ballots).
  • Wages excluded by this amendment:
    • Would not be subject to unemployment insurance, temporary disability insurance, or family leave insurance payroll taxes.
    • Would not count toward eligibility for, nor qualify the worker for, unemployment insurance benefits, temporary disability benefits, or family leave benefits.
  • Clarifies and extends an existing exemption that currently applies to poll workers on election day or during early voting.

Who is affected

  • Directly affected: temporary poll workers (temporary board workers) who are paid to process mail‑in ballots — they would not pay payroll taxes for, nor be eligible to receive, UI/temporary disability/family leave benefits tied to those wages.
  • Employers/administrative entities: district boards of elections and any employer paying such poll workers; Department of Labor and Workforce Development (administration/recordkeeping).
  • State trust funds: State Unemployment Insurance Compensation Fund and State Disability Benefits Fund (fiscal impacts described below).

Fiscal impact

  • Office of Legislative Services (OLS) estimate (Legislative Fiscal Estimate, 3/3/2025):
    • Annual revenue loss to the Unemployment Insurance Compensation Fund and the State Disability Benefits Fund: up to $200,000.
    • Potential (indeterminate) annual decrease in expenditures for those funds because exempted earnings would not generate benefit claims the workers might otherwise make.
  • Executive Branch: no fiscal note provided to OLS.
  • Net fiscal effect is a small, uncertain reduction in revenues with an offsetting indeterminate reduction in benefit payouts.

Procedural/timeline notes

  • Senate Labor Committee reported a Committee Substitute favorably (dated Dec. 5, 2024).
  • Introduced in the Senate and read twice March 6, 2025; referred to Senate Budget and Appropriations Committee.
  • Fiscal analysis completed by OLS on March 3, 2025.

Additional context

  • The change is narrow and technical: it targets compensation for a particular class of temporary election workers (mail‑in ballot processors) and aligns their treatment with other poll workers already exempted for election‑day/early‑voting service.
  • Practical effects include modest reductions in payroll tax collections and potential reductions in benefit eligibility for a relatively small number of temporary workers.

Compiled from official sources — confirm details with the bill’s official record.

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