The 1099 Question Churches Need to Ask Before Summer Staffing


Hello Reader ,

As summer gets closer, many churches are planning for a full season of ministry — summer programs, special events, worship coverage, childcare needs, administrative support, and all the extra projects that seem to come with this time of year.

And with those needs, there's one question I've gotten time after time:

“Can we just pay this person as a 1099 contractor?”

Now, I fully understand why that question comes up. Churches are trying to be good stewards. You want to bring in the help you need without making the process more complicated than necessary.

But this is one of those areas where convenience cannot be the only deciding factor.

According to the IRS, a 1099 form is not what makes someone an independent contractor. What matters is the actual nature of the working relationship, along with a series of other considerations.

Before your church pays someone as a contractor, it is important to consider questions like:

• Who controls how the work is done?
• Is the work part of regular church operations?
• Is the person providing similar services independently?
• Is the role ongoing or project-based?
• Is there a written agreement?
• Have payroll, tax, insurance, and employment questions been reviewed?

These questions matter because worker classification can affect taxes, wage obligations, insurance, liability, and recordkeeping.

My goal is not to make hiring harder for your church. It is to help you make these decisions with clarity, so your church can care for people well, document things properly, and avoid unnecessary issues later.

This week, I’m sharing a YouTube teaching on employee vs. contractor questions specifically for churches. It is a helpful resource for pastors, administrators, treasurers, and board members who want to understand this issue before making summer staffing decisions.

I hope it gives your team a clear starting point as you prepare for the season ahead.

Blessings!

This email is intended for informational purposes only and does not constitute legal, accounting, or tax advice, nor does it create an attorney-client relationship. The information provided here was based on certain federal and/or state statutes and does not encompass all applicable requirements or other regulations that may exist, such as local ordinances or case law.

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