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Home / All Taxes / Individuals / Individual Income Tax / Filing Topics / Election/Poll Worker Compensation Election/Poll Worker Compensation Beginning with Tax Year 2022, compensation paid for services performed by an election/poll worker is exempt from Gross Income Tax (P.L. 2022, c.71). Payments that election/poll workers receive as compensation for their services are not taxable and should not be reported on the New Jersey Gross Income Tax return. For Tax Years 2021 and prior, election/poll worker compensation received for their services was considered taxable and should have been reported on the New Jersey Gross Income Tax return. Last Updated: Monday, 12/04/23