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…
Deductions for Charitable Contributions May Be Challenged by IRS
Clergy are allowed an income tax deduction for charitable contributions made during a tax year to qualifying organizations. Cash contributions must be substantiated by cancelled checks or receipts from the donee organization showing the organization’s name, date and amount of the donation or other reliable information. Gifts of property must be substantiated by similar receipts…
2015 Tax Year Updates
In advance of the new calendar year coming up, the Internal Revenue Service has announced several changes to tax laws starting in January 2015. Here are a few of the highlights that are common for clergy. Standard Deduction – Single $6,300 (up from $6,200 in 2014) – Married Filing Jointly $12,600 (up from$12,400 in 2014)…
HR Hot Topic: Late Timesheets?
Our employees often don’t turn their timesheets in on time. If an employee doesn’t submit his sheet on time, can we delay processing his paycheck until the next pay period? Getting employees to turn timesheets in on time can be a challenging problem for employers. It is the employer’s obligation to pay employees on the…
Time to review PTO policies?
Even if your church is not located in a state or city with a mandatory PTO sick leave law, you should be proactive and make sure that the church’s PTO and sick leave policies are clearly defined and clearly communicated to employees. Even if your church is exempt from FMLA, it may be in the…
Get the Most Out Of Your Charitable Giving
Charitable donations can do more than help your church, they can save you a lot of money come tax time. Whether you are looking to give $50 or $5,000 there are a slew of ways to maximize the gift of giving. The benefits primarily center around tax deductions. You are able to take dollar-for-dollar deductions….
What is FICA?
The Federal Insurance Contributions Act is the federal law that requires you to withhold two separate taxes from the wages you earn. It includes Social Security Tax and Medicare Tax at a flat percentage rate. The Social Security Tax is 6.2% rate of your wages, and the Medicare Tax is 1.45% of your wages. You’re…