Q. Our congregation is looking to hire a part-time pianist. The one we want to hire wants to be on a contract basis and file a 1099. But for long term purposes, isn’t she suppose to be an employee and be on payroll so we can contribute to her FICA, etc.?
A. We are not aware of any basis for treating a pianist as contractor labor. Recently, the American Guild of Organists published a salary survey of organists performing in religious institutions. At the bottom of the salary survey, the Guild observed that, according to IRS guidelines, the majority of organists working for religious institutions were properly classified as employees. See http://www.agohq.org/profession/salary.htm. We do not believe that the pianist should be treated any differently than an organist.
Frank Sommerville is a shareholder in the law firm of Weycer, Kaplan, Pulaski & Zuber, P.C. in Texas and an Editorial Advisor for ChurchLawAndTax.com.
