Fillable Printable Information Sheet: Election Campaign Workers (De 231V)
Fillable Printable Information Sheet: Election Campaign Workers (De 231V)
Information Sheet: Election Campaign Workers (De 231V)
ELECTION CAMPAIGN WORKERS
DE 231V Rev. 7 (9-17) (INTERNET) Page 1 of 2 CU
Pursuant to Section 636 of the California Unemployment
Insurance Code (CUIC), services performed for a
candidate for public office or for a committee in
connection with an election campaign are excluded from
employment for purposes of Unemployment Insurance
(UI), Employment Training Tax (ETT), and State Disability
Insurance (SDI).* However, such services are considered
to be employment subject to Personal Income Tax (PIT)
withholding and wage reporting.
Services of a political nature performed for an employer
during a period of time that is not directly related to an
election is considered employment and not excluded
services.
Note: The treatment of these workers for federal tax
purposes may differ. The Internal Revenue Service should
be contacted regarding their requirements.
Who Is a Candidate for Public Office?
Generally, a candidate for public office is an individual
who seeks nomination for or election at any elective office
conducted within this state. “Candidate” also includes any
officeholder who is the subject of a recall election.
Refer to Section 82007 of the Government Code for
additional information defining a candidate.
What Is a Committee?
A committee is any person or combination of persons who
directly or indirectly does any of the following:
(a) Receives contributions totaling $2,000 or more in a
calendar year; or
(b) Makes independent expenditures totaling $1,000 or
more in a calendar year; or
(c) Makes contributions totaling $10,000 or more in a
calendar year to or at the behest of candidates or
committees.
Additionally, a committee is any person or combination of
persons who directly or indirectly receives contributions
for the purpose of influencing, or attempting to influence,
the action of the voters for or against the nomination or
election of one or more candidates, or the passage or
defeat of any measure.
*Includes Paid Family Leave (PFL)
Refer to Section 82013 of the Government Code
and Section 309 of the Elections Code for additional
information defining committee.
What Does “In Connection With an Election Campaign”
Mean?
“In connection with an election campaign” means service
directly related to a specific campaign, even if performed
after the election, and no later than the last payment date
for campaign expenses.
The employment exclusion applies to workers who
perform services for organizations in connection with
raising funds, recruiting supporters, or attempting to
influence legislation on an ongoing basis and are not
performing services in connection with an election
campaign. For example, an organization formed with
the broad purpose of preserving the environment may
engage in a variety of these and similar activities. Services
of employees working for such an organization are not
excluded from subject employment because the services
are not performed in connection with a specific campaign.
Who Is an Employee?
Whether an individual is an employee for the purpose
of Section 621(b) of the CUIC will be determined by the
usual common law rules applicable in determining an
employer-employee relationship. To determine whether
one performs services for another as an employee, the
most important factor is the right of the principal to
control the manner and means of accomplishing a desired
result. The right to control, whether or not exercised, is
the most important factor in determining the relationship.
The right to discharge a worker at will and without cause
is strong evidence of the right to control. Other factors to
take into consideration are:
(1) Whether or not the one performing the services is
engaged in a separately established occupation or
business.
(2) The kind of occupation, with reference to whether,
in the locality, the work is usually done under the
direction of a principal without supervision.
(3) The skill required in performing the services and
accomplishing the desired result.
(4) Whether the principal or the person providing the
services supplies the instrumentalities, tools, and the
place of work for the person doing the work.
(5) The length of time for which the services are
performed to determine whether the performance is
an isolated event or continuous in nature.
(6) The method of payment, whether by the time, a
piece rate, or by the job.
(7) Whether or not the work is part of the regular
business of the principal, or whether the work is not
within the regular business of the principal.
(8) Whether or not the parties believe they are creating
the relationship of employer and employee.
(9) The extent of actual control exercised by the
principal over the manner and means of performing
the services.
(10) Whether the principal is or is not engaged in a
business enterprise or whether the services being
performed are for the benefit or convenience of the
principal as an individual.
Another consideration relative to employment is whether
or not the worker can make business decisions that would
enable him or her to earn a profit or incur a financial loss.
Investment of the worker’s time does not show a risk of
loss.
The numbered factors above are evidence of the right
to control. These factors are described more fully in
Section 4304-1 of Title 22, California Code of Regulations.
A determination of whether an individual is an employee
will depend upon a grouping of factors that are significant
in relation to the service being performed, rather than
depending on a single controlling factor.
This information sheet is provided as a public service, and is intended to provide non-technical assistance. Every attempt
has been made to provide information that is consistent with the appropriate statutes, rules and administrative and court
decisions. Any information that is inconsistent with the law, regulations, and administrative and court decisions is not
binding on either the Employment Development Department or the taxpayer. Any information provided is not intended to
be legal, accounting, tax, investment or other professional advice.
Additional Information
For further assistance, please contact the Taxpayer
Assistance Center at 888-745-3886 or visit the nearest
Employment Tax Office listed in the California Employer’s
Guide, DE 44, and on the Employment Development
Department (EDD) website at
www.edd.ca.gov/Office_Locator/.
The following EDD resources are also available to help
determine the correct classification of the workers.
Employment Determination Guide, DE 38
This guide asks a series of “Yes” or “No” questions
regarding the treatment of workers to help determine if
a worker is most likely an employee or an independent
contractor and whether you need to seek additional
guidance. To obtain this guide, access the EDD website at
www.edd.ca.gov/pdf_pub_ctr/de38.pdf.
Determination of Employment Work Status for Purposes
of California Employment Taxes and Personal Income Tax
Withholding, DE 1870
This form provides a series of questions regarding the
working relationships between the principal and the
workers. After the form has been completed and returned,
the EDD will send a written determination stating whether
the workers are employees or independent contractors
based on facts provided. To obtain this publication, access
the EDD website at
www.edd.ca.gov/pdf_pub_ctr/de1870.pdf.
The EDD is an equal opportunity employer/program.
Auxiliary aids and services are available upon request to
individuals with disabilities. Requests for services, aids,
and/or alternate formats need to be made by calling
888-745-3886 (voice) or TTY 800-547-9565.
DE 231V Rev. 7 (9-17) (INTERNET) Page 2 of 2
