Church employers play an important role in understanding the unique tax rules that apply to clergy. This page offers clear guidance and resources to help you navigate clergy tax responsibilities with accuracy and faithful stewardship.

New York State Paid Sick Leave 

Paid Family Leave (PFL) 

UNY Parental Leave Policy (posted 9/27/2024)

Affordable Care Act (ACA)

• Reporting Health Insurance Premiums on W2s Forms

• Health Care Reform Act Summary

• Wespath Benefits and Investments - Health Care Reform Resources 

Background Checks for church employees and volunteers (Click here for information on Safe Sanctuaries)

Employment Law Compliance and Posters

FLSA Minimum Wage and Overtime Rule: Are Church Lay Employees Covered?

New York State Department of Labor - Frequently Asked Questions re: Minimum Wage for Non-Profit making Institutions

GCFA Legal Manual (For information on creating employee handbooks, employment policies, etc. go to Section 3)

Payroll Taxes and Reporting (including information on employees/independent contractors, FLSA, and Form W-2s for clergy and employees)

Record Retention Guidelines for Local Churches, District Offices and Conference Office 

Unemployment, Workers' Compensation and Short-Term Disability Insurance