Part-Time Interim Pastor

We are in the process of searching for a part-time interim pastor.

He would have no authority in the governance of the church but would preach on Sunday mornings and attend staff meetings to stay abreast of the direction of the church.

He work with us would be for a limited time of anywhere from 6 months to 2 years. (We have several other full-time staff who are employees)

Is it permissible to declare this licensed, ordained, but otherwise retired individual an independent contractor and simply issue a 1099?

Comments for Part-Time Interim Pastor

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Interim
by: Anonymous

Our church also has a similar situation. I have read that a HA has to be approved before a pastor starts & can't be backdated.

Does this apply to an Interim,if we have several Interims thru the course of finding a permanent pastor?

What is the amount that a HA starts? Ex: a 1099 is required when a self employed worker makes over 600.00.
Part Time Retired Pastor
by: Bill OConnell

The answer to the question you asked is no, a 1099 is not appropriate. He meets the definition as an employee.

My question is why you would want to consider a 1099? You will be forcing both income tax and SE tax onto him that is unnecessary.

Why not declare his comp as Housing Allowance, and simply give him a letter at year end of what was paid? He would get neither a 1099 nor a W2 and will only pay SE tax.

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