1. the degree of control the church exerts over the details of the work being performed. 
   The individual is an employee if the church exerts control over the details of the work being performed.  e.g.  The worship committee chooses the music for the service then the individual playing the piano is an employee.
2. whether the service performed is integral to the church’s business.
   The individual is an employee if without their services the church does not function.  e.g.  A normal church service has music played and therefore the pianist is integral to the church’s business.
3. whether the worker regularly performs a similar service for other companies. 
   The individual is NOT an employee if that individual also performs that service for others.  e.g.  Organist who also performs concerts, teaches, plays the organ at other churches is NOT an employee of your church.

If the individual is an employee then the person has payroll taxes deducted and receives a W-2 at the end of the year.

If the individual is an independent contractor then the person receives a 1099-NEC at the end of the year and is responsible for their own payroll taxes.

SUSAN CARPENTER
Director of Finance
954-785-2220, x.304
scarpenter@vibrantpresbyter.org