© 2022 American Payroll Institute, Inc. State Time Off to Vote Compliance Updates Ahead of Election Day Midterm elections will take place on Tuesday, November 8. There will be numerous federal and state elections, citizen initiatives, mayoral races, and local elections. Although no federal law requires employers to grant employees time off to vote, most states and Puerto Rico do have such laws, and employers must comply with the respective law in each state in which employees work (see APA’s Guide to State Payroll Laws, §1.8 Time Off to Vote Laws). Generally, time off to vote laws require employers to allow employees to take time off to vote if they would otherwise not have sufficient time to vote during non-working hours. State requirements vary, including when time off must be provided, whether time off must be paid, and whether the employee must request time off in advance. Some state laws contain costly penalty provisions for noncompliance. New Connecticut requirements Earlier this year, Connecticut expanded its time off to vote requirements to apply to special elections for judges of probate in addition to the elections that were already covered (i.e., state elections and special elections for federal or state representatives see PAYSTATE UPDATE, Issue 15, Vol. 24). Employers were already required to allow employees at least two hours of unpaid time off to vote during the employee’s regularly scheduled work schedule on the day of a state election during voting hours (i.e., 6 a.m. 8 p.m.). Employees must request time off at least two work days in advance. For state elections, employers must provide the unpaid time off to all employees. For special elections, employers are only required to provide the time off to employees allowed to vote in that special election. The requirements expire on June 30, 2024. Voting by mail During the pandemic, voting by mail became more widespread, and some of the changes reflect a move toward either mandating voting by mail or making it a more permanent option for voters. Hawaii eliminated its requirement to provide time off to vote when it mandated voting by mail for all statewide elections. California enacted a similar statewide vote-by-mail mandate more recently, but it requires voting by mail to be offered to voters as an option, and it did not eliminate the time off to vote requirement (see PAYSTATE UPDATE, Issue 20, Vol. 23). More states are expected to establish similar vote-by- mail mandates. Because time off to vote laws generally apply when an employee would not otherwise have enough time to vote during non-working hours, employers should pay careful attention to whether time off to vote requirements are eliminated as vote-by-mail mandates are established. Paid time off for voting Employers are not permitted to make deductions from an employee’s wages for time spent voting in: Alaska, Arizona, California (permitted after two hours), Colorado (permitted after two hours), the District of Columbia, Illinois, Iowa (permitted after two hours), Kansas, Maryland (permitted after two hours proof of voting required), Minnesota, Missouri, Nevada, New Mexico, New York (permitted after two hours), Ohio (unless employee is paid on a piecework, commission, or hourly basis), Oklahoma (proof of voting required), Puerto Rico, South Dakota, Tennessee (time must be used to vote), Texas, Utah, West Virginia (unless employee fails to vote), and Wyoming (provided legal vote is actually cast). Employee notice Employees must provide some form of notice, including advance requests for time off, to employers for time off to vote in: Alabama, Arizona, California, Colorado, the District of Columbia, Georgia, Illinois, Iowa, Kentucky, Massachusetts (for certain industries), Missouri, Nebraska, Nevada, New York, Oklahoma, Tennessee, Utah, West Virginia, and Wisconsin. Penalties Penalty provisions that include fines and prison time for failure to comply with time off to vote (paid or unpaid) requirements apply in: Alaska, Arizona, Arkansas, California, Colorado, Iowa, Kansas, Massachusetts (for certain industries), Minnesota, Missouri, Nevada, New Mexico, New York, Ohio, Oklahoma, Puerto Rico, South Dakota, Tennessee, Texas, Utah, West Virginia, Wisconsin, and Wyoming. States with no requirements Employers are not required to provide employees with time off to vote in: Delaware, Florida, Hawaii, Idaho, Indiana, Louisiana, Maine, Michigan, Montana, New Hampshire, New Jersey, North Carolina, Oregon, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, and Washington. State Disability Insurance and Paid Family Leave Rates for 2023 The taxable wage base for state paid family leave (PFL) insurance contributions is determined by the federal social security taxable wage base in Colorado, Connecticut, Massachusetts, and Washington. The federal Social Security Administration recently announced the maximum amount of earnings subject to the social security tax (taxable maximum) for 2023 will be $160,200, up from $147,000 in 2022. Several other state disability insurance (SDI) or PFL programs also have October 31, 2022 Volume 24 Issue 21
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