Internet Service Reimbursements Q: Is it appropriate to reimburse an employee for internet service in their home? If so, what recordkeeping is required? A: In today’s digitally-connected world, many employers want to communicate with their employees through technology...
Compensation & Payroll
Mileage to a Second Workplace
Q: I am a part-time minister with a full-time secular job. Since my ministry position is not my fulltime job, can I get reimbursed for my mileage to the church? A: Possibly, but it depends on whether you are traveling from your home or another place of...
New Overtime Changes That Impact the Church
Starting July 1, the U.S. Department of Labor will implement a change to the Fair Labor Standards Act (FLSA) that is expected to make an additional four million workers eligible for overtime pay. According to the Department of Labor, overtime protections have been a...
Payroll Protection Program
The $2.2 trillion Coronavirus Aid, Relief, and Economic Security Act (CARES Act) signed into law on March 27 provides direct benefits to American workers, families and businesses, including churches. One of these benefits is the Payroll Protection Program....
Preventing Payroll Problems – Part 2
The payroll process for churches can be a difficult and confusing task. There are a myriad of rules, forms and deadlines involved in processing payroll. Contributing to the confusion are the special rules and exceptions that exist for ministerial staff. Due to the...
Properly Reporting Fringe Benefits
As the calendar year winds down, several year-end deadlines are quickly approaching for churches and nonprofits. Some of these requirements include tax form submissions, annual donor giving statements and employee compensation reporting. This is also the time when...
Reimbursing Cell Phones for Ministers
Q: Can our church reimburse our youth minister for his monthly cell phone bill? We can’t afford to hire him, so he volunteers his time. A: Although the youth minister is not an employee, the church can reimburse him for the business use of a personal cell phone under...
Sending IRS Form 1099 to Evangelists and Missionaries
Q: When is it necessary to send an IRS Form 1099 to an evangelist or missionary? A: In general, you are required to send an IRS Form 1099-NEC if you have paid an evangelist or minister $600 or more during the calendar year. However, if the payments are being...
Social Security
Q: I am a minister who exempted myself from social security many years ago. I now have a non-ministerial job. Will I be eligible for social security when I retire? A: The Social Security Administration, at www.ssa.gov, administers the social security program. Workers...









