Cabell County commissioners on Sept. 24 voted not to participate in the federal FICA (Social Security) deferral option made available to employers, citing concerns the deferred payroll taxes would still be owed and could impose higher future payments on employees.
The commission's memo noted that the 6.2% employee portion of Social Security would be deferred, not forgiven, and that employees could face paying 12.4% during the first four months of 2021 without further federal guidance. After counsel advised against participation, Commissioner Jim Morgan moved to decline participation and Commissioner Kelli Sobonya seconded; the motion carried unanimously.
Separately, the commission approved Resolution #263 scheduling a public test of the county's early-voting equipment and Election Day tabulation equipment for Friday, Oct. 16, 2020, at 10:00 a.m., and approved a date for the Board of Assessment Appeals on Oct. 8, 2020.
Why it matters: declining the FICA deferral spares county employees from a potential deferred tax liability but may reduce short-term take-home pay flexibility had the county opted in. Setting the public test date for voting equipment is a routine election-administration step required before early voting and Election Day operations.
Next steps: the clerk's office will proceed with election-equipment testing on Oct. 16; the commission recorded its decision not to participate in the FICA deferral.