Employee or contractor checker for churches
The IRS looks at behavioral control, financial control and the relationship between the parties. Answer the questions below for the person you are paying.
This is not a legal determination. Calling someone a contractor does not make them one. What matters is the actual working relationship. Some states, including California, use a stricter test than the IRS for many purposes. If the answer is unclear, ask an employment attorney or CPA before you pay anyone as a contractor.
Why it matters
Employees receive a W-2 and the church handles payroll taxes. Contractors receive a Form 1099-NEC when payments reach the reporting threshold, and handle their own taxes. Treating an employee as a contractor can lead to back payroll taxes, penalties, and unpaid wage or insurance claims.
Read next: Employee or contractor? A guide for churches.
Last reviewed Oct 3, 2026. General information, not legal, tax or HR advice.