Question #4 – “should our childcare workers be treated as employees or independent contractors”?

Jun 20, 11 • News2 Comments

I can answer this question with one word:


The determination of employee/contractor status revolves around one word:


The more control a church exercises over an individual the more likely they are an employee.  Conversely, the less control exercised over a worker the more likely an independent contractor relationship exists. 

So if a church is paying those with the responsibility of guarding their children’s welfare as independent contractors it is as much as admitting the church is exercising little control over its childcare program.  Not a good idea…

If our answers only raise more questions (which is typical for CPAs) feel free to post a question on the blog or email me at

2 Responses to “Question #4 – “should our childcare workers be treated as employees or independent contractors”?”

  1. Many church workers perform their duties on a voluntary basis, therefore the test cannot be completed without looking at whether or not childcare workers receive any sort of remuneration or not.
    In the event that they receive remuneration then the control criteria can be used to identify whther or not they are employees or contactors.
    Is it relevant anyway if they are volunteers?

  2. Verne says:

    The test referred to in my original post pertains to “compensated” child care workers, which in our opinion should almost always be considered employees. Unpaid volunteers are neither employees or contractors. Of course, childcare volunteers should undergo the same background screening and supervision as paid workers.
    Thanks for your post!

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