BP 11122023 129pm - Flipbook - Page 39
SECTION 10: HUMAN RESOURCES
PAYROLL
For the complete information regarding Human Resources topics, refer to: 2020 Archdiocese of
Atlanta Employee Policy Manual/September 2020 3 Manual / Resource 3 Page 1 (paperturnview.com)
Employee versus Contractor: It is critical that the employer correctly determine whether
persons providing services are employees or independent contractors. An employer should
withhold and pay taxes on wages paid to an employee. A general rule is that the employer has
the right to control or direct only the result of the work done by an independent contractor and
not the means and methods of accomplishing the result.
Employment Forms: All applicable sections should be properly completed on employee forms
including the federal Form W-4 and State of Georgia Form G-4 (Employee’s Withholding
Allowance Certificates) and federal Form I-9 (Employment Eligibility Verification). Every
employee should have these forms on file. Employees and clergy should complete new forms
when there is a change and original forms should be maintained on site at parish, mission, or
school. I-9 forms should be filed together in one, separate file for all individuals.
https://www.uscis.gov/i-9-central
Employee Classification: Employees should be properly classified. Part-time employees should
not be expected to work full-time hours.
IRS Reporting Forms: The Leadership should ensure domestics such as custodians,
housekeepers, yard workers, babysitters (nursery workers), etc. are properly classified as W-2
employees eligible for related benefits. The IRS sets an annual compensation threshold that
should be referenced to determine if FICA is required to be paid. Compensation paid to
domestics should be reported on a W-2, unless the individual is the owner or employee of a
legally recognized business with a business license, liability insurance, etc., in which case
compensation should be reported on 1099. See IRS Publication 926 for more information.
Financial Position Policy: Leadership should identify qualified individuals to fill financial
positions. The Archdiocesan Finance Office is required to interview all candidates for finance
positions before hired at all parishes, missions, and schools. The Leadership should not perform
the bookkeeping duties him or herself.
Employment Terms: The Leadership should authorize the hiring of all employees and should
provide all new employees with letters of employment indicating terms of employment and
starting salary or hourly rate for a XX hour workweek. Each employee’s file should contain
written evidence of the approved pay rate for that employee. All positions should have a full job
description outlining the following: duties and responsibilities associated with the position; skills
required and preferred; education; and physical requirements to ensure ADA compliance.
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