Can a minister choose whether to be considered an employee or self-employed?

No, the facts and circumstances will determine a minister’s employment status.  Creating a contract or giving an individual a title or description in order to appear to be self-employed will not determine employment status – the facts and circumstances make the determination.

Attention: Tax Law is subject to interpretation. Please be advised that the material contained on this Web site is for information only and is not intended to be a substitute for professional legal advice. The Stewardship Services Foundation endeavors to update the information on this site on a regular basis, but cannot guarantee its accuracy at all times.