Compensation and Payroll: Financial Matters
The Office of Church Staff Finances, a division of Ministries and Faith Development, offers compensation and staffing-related financial information to congregational leaders, clergy and staff.
Topics of Special Interest
Fair Labor Standards Act
The Fair Labor Standards Act (FLSA) is a federal law that protects employees by establishing standards for a minimum wage, overtime, recordkeeping, and youth employment. Our resources can help you make sure you are in compliance.
Important! A new salary level threshold for white-collar exempt status was to have gone into effect on December 1, 2016. This change was halted by a federal judge on November 22, but the injunction may be appealed. We will keep you updated. Recordkeeping and job duties provisions of the FLSA remain in place, regardless.
- FLSA Flyer (PDF): Please post and share widely.
- FLSA FAQ (PDF): Contains details of the law, including exemptions and recordkeeping requirements.
- FLSA Compliance Guide (PDF): Walks you through a process of assessing compliance and making necessary adjustments.
- Webinar: Watch the recording of a Fair Labor Standards Act webinar presented by Rev. Richard Nugent and Jan Gartner in October 2016. Once you’ve viewed the recording, or if you participated in one of the webinars, you can review the slides (Word). Questions asked in all four of our FLSA webinars are answered in this Q&A.
Employee or Independent Contractor?
Congregations need to determine whether the individuals they compensate are employees or independent contractors.
- See our Employee or Independent Contractor FAQ sheet (Word) for special guidance on clergy, with some information applicable to other staff.
- This Independent Contractor or Employee? page from the IRS describes the behavioral, financial, and relationship factors that help you make the proper determination.
- This Myths about Misclassification page from the Department of Labor addresses misunderstandings that frequently result in the misclassification of employees as independent contractors.