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Pastor, Church & Law

written by Richard R. Hammar, J.D., LL.M., CPA

Counting Employees

Volume 3 . Chapter 8, Part 3 . § 8-09.1
Key Point 8-09.1 Many federal employment and civil rights laws apply only to those employers having a minimum number of employees. In determining whether or not an employer has the minimum number of employees, both full-time and part-time employees are counted. In addition, employees of unincorporated subsidiary ministries of a church are counted. The employees of incorporated subsidiary ministries may be counted if the church exercises sufficient control over the subsidiary.

Some federal civil rights and employment laws apply only to employers having a minimum number of employees. To illustrate, employers must have 15 or more employees to be subject to the Americans with Disabilities Act and Title VII of the Civil Rights Act of 1964. An employer ...

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