Are school board members whose compensation is called “fees” properly treated-as fee-based public officials?
No. Their compensation is wages subject to FICA tax. A fee-based public official is one who receives compensation in the form of fees directly from the public with whom he does business, for instance, a notary public. Rev. Rul. 74-608, 1974-2 C.B. 275. It does not matter what an official’s compensation is called or how often it is paid. If the individual is an employee and receives compensation from a public employer rather than directly from members of the public, his or her compensation is subject to FICA tax.
Related Questions
- Public Act 096-0434 requires that the salary compensation report be presented at a regular school board meeting. When must this meeting be held?
- Are school board officials whose compensation is called "fees" properly treated as fee-based public officials?
- Are school board members whose compensation is called "fees" properly treated-as fee-based public officials?
