1. Christian Education Ministries Welcomes you to our Online Training

2. Payroll and Taxes Alisa Prince, Accounting Associate
The Office of Central Services
Associate Reformed Presbyterian Church

3. Employee or Independent Contractor?
Employees Contractors
Directed and Supervised Set Own Work and Schedule
Ongoing Employment Set Own Hours for Work
Works for One Employer Works for Other Clients
Works Set Hours Works By The Job

4. Employee or Independent Contractor?
Employees Contractors
Can Be Dismissed Paid By Contract
Reimbursed for Expenses Pays Expenses and Equipment
Company Benefits Obtains Benefits Privately
Employees receive a W-2 and Independent Contractors receive form MISC for work over $600 filed by January 31st and filed with form by February 28th.

5. Employee Forms and Procedures
W-4 Exemptions I-9 Immigration

6. Clergy Tax Issues
Weber v. Commissioner Dual Tax Status Income Tax Withholding Potential Double Deduction FICA Taxes

7. Accountable and Non-Accountable Expenses
Accountable Non-Accountable
Proof of Expense No Proof of Expense
Not Taxable Taxable
Non Accountable Allowances Box 1 of W-2
Housing Allowance Box 14 of W-2

8. Common Church Errors
Withholding FICA and Medicare Taxes On Ministers Paying Tax Free Housing Allowances To Non-Ministers Not Including Employer Provided Housing As Wages Not Recording 403B Contributions Not Including Bonuses, Taxable Gifts, Ministerial Fees Not Including Paid Personal Expense As Income

9. Common Church Errors Continued . . .
Not Including Additional Housing Expense As Income Designating Ministers As Self-Employed For Tax Purposes Not Filing Form 941 In A Timely Manner Not Issuing W-2 or 1099-MISC Forms Not Complying With Payroll Tax Deposit Requirements

10. Contact Information
If you have any questions on the material presented or if you need the support of The Office of Central Services in any way please contact us.
Roger N. Wiles J.D., Executive Director,
Cindy Scott, Office Administrator, #221
Leland Beaudrot, Assistant to the Director, #227
Brian Such, CPA, Director of Finances, #224
Alisa Prince, Accounting Associate, #223.
Carolyn Heatherly, Human Resource Administrator, #222
Susan Tanner, Editor ARP Magazine, #237
Missy Middleton, Assistant to the Editor, #236