Health Care Reform Changes Effective July 1
The Internal Revenue Service (IRS) and Department of Labor (DOL) issued guidance (DOL technical release 2013-03 and IRS Notice 2013-54) that may impact how your church funds medical coverage for some employees. The guidance states that, effective July 1, 2015, organizations may no longer directly pay premiums for an individual health insurance policy [a health…
HR Q&A: Verifying a Disability
Question: One of our employees has asked for an accommodation. Her desk currently faces a wall, and she has asked to move, claiming that for medical reasons she needs to be able to see at a farther distance whenever she looks up. Is it appropriate to ask for medical documentation before considering her request? HR…
Seven Steps to Take if You Receive a Notice from the IRS
After tax season ends, we all breathe a sigh of relief. We’re done with the annual tedious task of filing our taxes. For some people, though, the relief is short-lived, and ends when they receive a notice from the IRS. If you are one of the millions of people that receives a notice, step one…
Beginners Guide to Required Employee Information
When hiring new employees, you might find the process of collecting new hire information time consuming and tedious. To ensure a pleasant experience by all parties, it’s a good idea to keep a template of forms—in either an electronic format or a hard copy packet. The packet should contain all forms required to keep on…
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…
