§ 105-163.1A. Ordained or licensed clergyman may elect to be considered an employee.
111 words·~1 min read·
/nc/chapter-105/105-163-1aA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 105-163.1A. Ordained or licensed clergyman may elect to be considered an employee.
An ordained or licensed clergyman who performs services for a church of any religious denomination may file an election with the Secretary and the church he serves to be considered an employee of the church instead of self-employed. Until a clergyman files an election, amounts paid by a church to a clergyman are not subject to withholding. A church shall withhold taxes from a clergyman's wages after the clergyman files an election with it under this section. (1985, c. 394, s. 2; 1985 (Reg. Sess., 1986), c. 826, s. 9; 1989 (Reg. Sess., 1990), c. 945, s. 6.)