IRS Offers Churches Another Chance to Correct ERC Errors
A second Voluntary Disclosure Program means churches have until Nov. 22 to review and correct ERC errors at a discounted rate.
Payroll
Taxable and nontaxable
Correcting Improper FICA Withholdings
What to expect when correcting improper FICA withholdings for a pastor.
How the New SECURE 2.0 Affects Churches and Employees with Retirement Distributions, Enrollment Rules
Under SECURE 2.0, ‘Catch-Up’ limits increase, and employers soon can help employees more as they deal with student debt.
How to Prepare W-2s for Church Employees, Including Ministers
How a church reports taxable income and withheld income taxes for employees and ministers on the Form W-2.
Are Employee Discounts on Church Retreats and Events Taxable?
Churches offering employee discounts on retreats and events must determine whether these benefits are taxable. IRS Publication 15-B allows certain exclusions, but restrictions apply, especially for highly compensated employees. Get expert insights on compliance and best practices.
Payroll and Benefits for Dual-Role Church Employees
When nonexempt employees split their time between the two parts, overtime can occur.
Paying Nonexempt Staff for After-Hours Communication
Employers must pay nonexempt employees their regular hourly rate plus overtime for all on-call time.
Retirement Planning for Pastors
Early planning can avoid IRS trouble—and provide well when retirement comes.
Waiving Overtime Pay For Church Workers
The FLSA provides a straightforward answer.
Treating Ministers as Non-Ministers for Social Security
How to handle it when a church staffers asks to begin contributing into Social Security.
Do Churches Report Gifts on W-2 Forms?
Are gift certificates to church staff taxable?
Classifying Ministers for Payroll Tax Purposes
Understanding the special rules for classifying ministers for payroll tax purposes.
Managing Church Employee Credit Card Charges
How do handle undocumented charges on the church credit card.
Understanding Church Payroll Tax Withholding and Exemptions
Churches must comply with payroll tax withholding rules, including proper handling of W-4 forms and employee exemptions. This guide covers IRS regulations, common tax protester arguments, and best practices for ensuring compliance with federal tax laws.
What to Do If Your Church Delays Your W-2 Form
Churches must provide W-2 forms to ministers by January 31 to comply with IRS regulations. If your church delays issuing your W-2, you may need to escalate the issue with leadership or report noncompliance. Learn your options, including filing without a W-2.
Can We Not Pay Employees Who Fail to Turn in Timesheets?
Is it legal to delay employee's wages?
Understanding Comp Time and Overtime Rules for Church Employees
Many churches mistakenly believe they can offer comp time instead of overtime pay. However, under the Fair Labor Standards Act (FLSA), private employers must pay non-exempt employees overtime for hours worked beyond 40 in a single workweek. Learn how to handle overtime correctly to stay compliant.
Inurement Definition: Safeguarding Your Church’s Tax-Exempt Status
Understand the inurement definition and how it affects a church’s tax-exempt status, with examples and compliance tips for treasurers.