Video: The Ramifications of New FLSA Worker Classifications In this brief video, attorney Dustin Gaines reviews newly-adopted FLSA worker classifications with Church Law & Tax. The Editors
Fed Raises Minimum Salary Requirements For Exempt Status New minimum salary requirement jumps from $684 to $844 per week and applies as of July 1, 2024, with another jump planned for 2025. Frank Sommerville
Part 6 of 6 The Remote Worker and the FLSA How churches should handle employee classifications and overtime pay as more people work from home. Elaine L. Sommerville, CPA & Frank Sommerville, CPA, JD
Part 2 of 6 Developing Strong Job Descriptions for Employees and Volunteers Well-crafted job descriptions are critical to each church’s mission and proper functioning. Frank Sommerville
Part 1 of 6 Applying the Ministerial Exception to Church Employees Understanding this key legal doctrine, how it works, and when it matters—or doesn’t—for specific positions. Frank Sommerville
Recommended Reading Key Employee Issues Unique to Churches—and How to Navigate Them Several employee issues that are unique to churches can have a material effect on whether a ministry succeeds or fails. The Editors
Part 4 of 6 The Importance of a Legally Sound Employee Handbook A handbook not only protects the church and its staff—it also helps create a healthy relationship between employer and employee. Frank Sommerville
Part 3 of 6 Internships: Blessings or Blind Spots? Here’s how churches can avoid tripping up on important legal, tax, and risk management issues with interns. Frank Sommerville
Department of Labor Opinion Letters Key Point 8-08.04. The United States Department of Labor has issued several opinion letters addressing
Federal Court Rulings Key Point 8-08.03. Several federal courts have addressed the coverage of church employees under the
Individual Coverage Key Point 8-08.02. The Fair Labor Standards Act mandates that employers pay the minimum wage,
Enterprises Key Point 8-08.01. The Fair Labor Standards Act mandates that employers pay the minimum wage,
Exemptions Key Point 8-08.05. The Fair Labor Standards Act exempts employees employed in an executive, administrative,
Ministers Key Point 8-08.6. Ministers who are employed to perform ministerial services, and who are paid
State Laws Key Point 8-08.07. Several states have enacted minimum wage and overtime pay laws. The provisions
Case Studies Individual Coverage of Church Employees A church has annual revenue of $300,000 and employs four
Display of Posters Key Point 8-20. Several federal and state laws require certain employers to display workplace posters
Fair Labor Standards Act In 1938 Congress enacted the Fair Labor Standards Act to protect employees engaged in interstate
Who Owns a Church’s Accounting Records? Key point 6-03.06. A church ordinarily should retain custody and control over its accounting records.
The Right Way to Handle Wage Classifications Properly applying the Fair Labor Standards Act to church employees. Elaine L. Sommerville