POLICY:
To ensure that all test factors defining Independent Contractors by the Internal Revenue Service are met as opposed to an employee.
SCOPE:
This Policy includes all services performed by an independent contractor
PROCEDURE:
• Any independent contractor shall pass the twenty(20) factor balancing test used by the IRS to differentiate between an independent contractor and an employee.
• An independent contractor shall be covered by the contractor’s workers’ compensation and general liability insurance.
• The independent contractor shall submit a Certificate of Liability to the Church Administrator.
RESPONSIBILITY:
The Church Administrator, working with Communication and Resources Team, shall be the contact with independent contractors.
