Compensation for Judges Pro Tem and Arbitrators

Judges Pro Tem

The Internal Revenue Service and Social Security Administration have asked that superior court judges pro tempore be considered employees rather than independent contractors for federal tax purposes.

To comply with this request, beginning January 1, 2008, the Administrative Office of the Courts began to reimburse courts for one-half of salaries and the full amount of benefit costs incurred for judges pro tem rather than compensating judges pro tem directly.

The form for pro tem reimbursement ask you to provide the following information:

• The county and court requesting reimbursement.
• Address to which the reimbursement is to be sent.
• Names of persons serving as judges pro tem.
• Whether the judges pro tem are retired judges or attorneys at law.
• The name of the sitting Judge that the pro tem services are needed for.
• Reason the pro tem services were required.
• Dates and total hours served.
• Salary amount to be reimbursed (50% of the total amount paid).
• Mandatory employee and employer payroll taxes on the pro tem salary (100% of the amount paid).

• Incomplete forms will be returned to the requestor for completion and no reimbursements will be made until the completed form is returned to AOC Financial Services.

Arbitrators

In July 2008, the Internal Revenue Service responded to our concerns regarding the employment status of arbitrators, authorizing payment of arbitrators as contractors rather than employees.  The form for compensation of arbitrators reflects that recommendation.

Reimbursement Forms

• Judges Pro Tem Reimbursement Form
• Arbitrator Compensation Form
• Arbitration/Judge Pro Tempore Rates
• Statewide Payee Reg Form (For new arbitrators - Please complete and submit this form to AOC Financial Services)

These forms may be filled out electronically, printed, signed by the approving authority, and forwarded to AOC Financial Services at this address:

Financial Services
Administrative Office of the Courts
PO BOX 41172
Olympia WA 98504-1172

Forms should be submitted to the AOC on either a monthly or quarterly basis (no more frequently than once a month, but no less frequently than once per quarter).

Detailed Explanation of Procedural Changes

• Explanation of Reimbursement Procedural Changes

Questions regarding reimbursement of Judges Pro Tem and Arbitrators should be directed to AOC Financial Services.