Five Common Payroll Issues Ministries Face

Video Series

Payroll administration can be one of the most complex tasks that churches face. Tax laws are often complicated, and it can be difficult for ministry leaders to find answers to their payroll questions.

Five payroll topics, in particular, present challenges for church leaders. In this free, one-hour webinar sponsored by Brotherhood Mutual Insurance Company and Christianity Today, Richard R. Hammar, an attorney, CPA, and senior editor of Church Finance Today, will address these five topics:

  1. The tax treatment of pastors. What does "dual tax status" mean, and how does it affect W-2s and tax reporting? What best practices are needed for housing allowances and other business expenses?
  2. The tax treatment of musicians. Are they employees or independent contractors? What does this mean for tax purposes?
  3. The tax treatment of people who serve in multiple roles. What are the tax laws for a church employee performing two jobs? What about the church school teacher who also volunteers as a Sunday School teacher for the church?
  4. Unique pay arrangements. Is it permissible to pay a flat stipend, rather than an hourly wage, for a part-time role? What are the tax implications of such an arrangement?
  5. Keeping records. What payroll records should a ministry keep—and how long should these records stay on file?

Rich's presentation will appeal to pastors, business administrators, and any other church leaders who administer payroll. Rich also will spend a few minutes answering payroll questions from webinar participants. Sign up today!

September 25, 2013

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