Employee vs Independent Contractor Determination
- Determining if a worker is an employee or independent contractor (Watch Now)
- Forms used for Employees and Independent Contractors (Watch Now)
- Employees & Independent Contractor Overview (Download Now)
- IRS – Employee or Independent Contractor Classification Resources (View Now)
- FLSA – Employee or Independent Contractor Factors Introduction (Download Now)
- IRS Employee or Independent Contractor Factors Introduction (Download Now)
- IRS 20 Point Test for Employees & Independent Contractors (Download Now)
- Consequences of Misclassification (Download Now)
- Worker Misclassification Audit Triggers (Download Now)
- Suggested Documentation for Independent Contractors (Download Now)
- Tips for Using Independent Contractors (Download Now)
- IRS Form W-9 (Download Now)
Healthcare for Employees
- Church health plans & reimbursing health insurance for employees (Watch Now)
- Qualified small employer health reimbursement arrangement (Download Now)
- Affordable Care Act FAQ (Download Now)
Compensation
- Structuring Ministerial Compensation (Watch Now)
- Recommendations for Church Payroll (Watch Now)
- FUTA & SUTA application to churches explained (Watch Now)
- Taxable and non-taxable payments to employees (Watch Now)
- Church internships (Watch Now)
- Gifts to employees, independent contractors and volunteer guidelines (Download Now)
- I-9 form – Employee eligibility to work in US (Download Now)
- I-9 Instruction video (Watch Now)
- W-4 form (Download Now)
Ministerial Compensation – SECA
- Difference between SECA and FICA (Watch Now)
- SECA Tax Explained (Watch Now)
- SECA tax calculation and payment (Watch Now)
- Reporting SECA on personal tax return (Watch Now)
- Churches assisting with ministers SECA tax (Watch Now)
- Do Clergy Pay Payroll Taxes? (Download Now)
- Tax Implication of Moving from Non-Ministerial Employee to Minister (Download Now)
- Should Ministers Opt out of SECA (Watch Now)
- ICFG Guidelines for Opting out of Social Security (Download Now)
Ministerial Compensation – Housing Allowance
- What is a housing allowance? (Watch Now)
- Establishing a housing allowance (Watch Now)
- Calculating a housing allowance (Watch Now)
- Housing Allowance Sample Resolution (Download Now)
- Housing Allowance Worksheet – Own (Download Now)
- Housing Allowance Worksheet – Parsonage (Download Now)
- Housing Allowance Worksheet – Rent (Download Now)
- Housing Letter – Year End (Print on Church Letterhead) (Download Now)
Fair Labor Standards Act (FLSA)
- FLSA – Frequently Asked Questions (Download Now)
- FLSA Explained Simply (Watch Now)
- Department of Labor Fact Sheet 17A on FLSA (View Now)
Human Resources
- HR Hiring Process Tips (View Now)
- Involuntary Employee Terminations (View Now)
- Background Check Forms (Download Now)
- Federal Labor Law Required Posters (Download Now)
- State Labor Law Required Posters (Download Now)