Master Commissioner
Master Commissioners are considered employees of the Commonwealth of Kentucky for social security purposes pursuant to Section 218 of the Social Security Act. This is in recognition of the fact that these officials perform services for the Commonwealth as an officer and should be entitled to the same privilege accorded other state employees in social security coverage.
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IRS Requirements: The Internal Revenue Service (IRS) requires all income taxes to be paid when wages are received. There is no annual or quarterly payment for income taxes. It is possible you could be subjected to fines and penalties for the late payment of these taxes. Therefore, to be in compliance with the IRS and the Social Security Coverage and Reporting Branch’s requirements, it is imperative to report monthly. Not doing so, can result in fines and penalties from the IRS and the revocation of the Voluntary Withholding Agreement by this office.
Reporting Requirements (May 23, 2011) Forms SS-16 and SS-16a are to be mailed to the Social Security Coverage & Reporting Branch no later than the fifth day of the month following receipt of fees or salary for the previous month. The January 2011 report is due by February 5, 2011.
It should be noted that wages and taxes are due when paid, not when earned. For example, if you earned a wage in January 2011, but were not paid until March 2011, the wages and taxes would be included on the Form SS-16 or SS-16a for March 2011.
Multiple Reports (Jan 1, 2007) In the past the Social Security Coverage and Reporting Branch had accepted multiple reports which were accompanied by one check, however this has caused problems within our database. Consequently, effective immediately, our office will no longer accept reports sent in this manner. Any reports received by our office that are accompanied by one check paying the combined tax amounts on multiple reports will be returned.
Reporting requirements for Form SS-16 are that each report is to be accompanied by one check for the total amount of the social security and medicare taxes. Reporting requirements for Form SS-16a are that each report is to be accompanied by three checks, one check for total amount of the social security and medicare taxes, one check for the total amount of federal income tax, and one check for the total amount of state income tax.
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Contact Information |
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Division of Local Government Services
Social Security Coverage and Reporting Branch
PO Box 639
Frankfort KY 40601
Phone: (502) 564-3952 Fax: (502) 564-2124
Tammy Taylor
Program Coordinator
tammy.taylor@ky.gov
(502) 564-6915
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