BP 11122023 129pm - Flipbook - Page 42
Reclassification of Salary/Wages as a Housing Allowance: Deacons receiving a housing
allowance should submit annual housing budget in December of each year by completing the
request for housing allowance form. Diaconate Directories - Roman Catholic Archdiocese of
Atlanta | Atlanta, GA (archatl.com)
Vacation: Due to the nature of particular positions, i.e., finance and accounting personnel, we
recommend that employees who fill these roles be encouraged to take an entire annual vacation
one week at a time for internal control purposes. This requires cross training so work can be
completed during an absence.
Payroll Procedures: Payroll procedures provided by the Department of Human Resources and
Paylocity should be implemented at each parish, mission, campus center, and school.
Independent Contractors: Tax-related forms for independent contractors should be on file. All
independent contractors should complete the federal Form W-9 (Request for Taxpayer
Identification Number and Certification). Form 1099-NEC (Miscellaneous Income) should be
filed to report payments of $600 or more per calendar year. Instructions for Forms 1099-MISC
and 1099-NEC (01/2022) | Internal Revenue Service (irs.gov) Generally, a 1099 should be issued
to an individual/sole proprietor, an independent contractor, a partnership, an estate, an attorney
who is not your employee, or in some cases, a corporation; Note: LLC’s organized as a sole
proprietorship, partnership, or another legal entity other than a corporation should be issued a
1099. Many vendors are LLC but are not issued a 1099 due to their filing status. Review their
LLC and determine if they are filing C or S. Do not issue a 1099 to LLCs filing C or S, but do
issue to LLCs filing P. If you are unsure of the filing status in the state of Georgia, verify it
online: GEORGIA (ga.gov). Independent Contractors should be paid via the accounts payable
system, not with cash, credit card or via the payroll system.
Certificate of Insurance: Certificate of Insurance should be obtained directly from independent
contractor’s insurance company listing minimum of $500,000 in general liability (preferably
$1,000,000), workers compensation, and the Archdiocese and the parish, campus center, mission,
or school as an additional insured. Insurance 3 Roman Catholic Archdiocese of Atlanta | Atlanta,
GA (archatl.com)
Bingo and Raffle Winnings: See Bingo Guidelines. Also see Raffle Guidelines found at Tax
Information - Roman Catholic Archdiocese of Atlanta | Atlanta, GA (archatl.com)
Going Away Gifts: See Clergy or Personnel Going Away Gifts.
42
