HR Topic: Communicate to Employees What is Expected of Them
A well-written handbook provides employees with a clear understanding of their responsibilities. The handbook also serves as a compass for the organization’s policies and procedures. For example, it advises employees what the procedures are for requesting time off or a vacation. It advises employees whom they should contact when they have an unscheduled absence (and…
Will your tax return be audited?
A significant portion of clergy audits include Schedule C and Form 2016. The Schedule C is a one-page tax schedule used by self-employed to report their business income and expenses on their personal federal income tax return. Form 2106 would report ministry related expenses as an employee of the church. The good news is that…
8 Reasons Your Church Should Have an Employee Handbook
1) Introduces Employees to the Organization’s Culture, Mission, and Values 2) Communicates to Employees What is Expected of Them 3) Educates Employees About What They Can Expect From Management and Leadership 4) Helps Ensure Key Church Policies are Clearly and Consistently Communicated 5) Showcases the Benefits the Organization Offers 6) Ensures Compliance with Federal and…
IRS Offer Temporary Relief For Churches That Pay Individual Health Premiums
IRS Clarifies Individual Health Plan Premium Reimbursements The IRS recently issued a notice that provides transitional relief to churches who provide reimbursements for their employees to purchase individual health insurance. Prior to this latest guidance, any reimbursed premiums and other medical reimbursement arrangements would be included as taxable income in 2014. As with all things…
Are we required to update I-9 forms when the documentation that was used expires?
Some, but not all, documents used for the I-9 will need to be reverified upon expiration. Specifically, employees with temporary work authorizations will need to have their eligibility to work in the United States reverified. Employees with temporary work authorizations must indicate their employment authorization expiration date under Section 1 of the I-9 form, and…
Our church is planning to bring on some unpaid interns. Do we need to have them complete I-9 forms?
According to the Department of Homeland Security, I-9 forms are only required for employees, not unpaid interns. When taking on an unpaid intern, however, we urge churches to take extra care. The US Department of Labor has clear guidelines as to what makes an unpaid intern, and if all conditions are not met, the intern…
HR Hot Topic: Terminating an Underperforming Employee
Question: A month ago, we placed one of our employees on a performance action plan regarding the quality of his work and his low productivity levels after five previous verbal warnings in the last year. His performance has not improved since that plan was put into place. Is there anything more I need to do…
IRS Announces 2015 Mileage Rates
The Internal Revenue Service has announced the 2015 optional standard mileage rates used to calculate the deductible costs of operating an automobile for ministry, business, charitable, medical or moving purposes. The ministry/business rate is increasing from the 2014 rate, while the medical and moving mileage rates are decreasing from last year. The charitable rate is…
Required Flu Shots?
Our staff comes in close contact with elderly clients in our business. Can we require our employees to get seasonal flu shots in order to protect the health of our clients? Generally speaking, if employees do not have employment or union contracts that alter the nature of their at-will employment, employers with a business reason…
Housing Allowance Withstands Atheist Challenge
Today, the Seventh Circuit Court of Appeals reversed a 2013 ruling by U.S. District Judge Barbara Crabb that identified the housing allowance benefit for clergy(IRS Code §107(2)) unconstitutional. The original lawsuit, filed by the Freedom From Religion Foundation argued that the parsonage allowance exclusion violates the separation of church and state and the constitutional guarantee…
