Your church has decided to hire a part-time Worship Coordinator. The search team thinks this should be a half-time salaried position. However, an accountant at the church talks to one of the team members and questions whether a part-time Worship Coordinator can be a salaried position. What do you think?
Most jobs are governed by the Fair Labor Standards Act (FLSA). Some are not. Some jobs are excluded from FLSA coverage. A worship coordinator at the church is governed by the FLSA. Employees whose jobs are governed by the FLSA are either "exempt" or "nonexempt." Nonexempt employees are entitled to overtime pay. Exempt employees are not.
For most employees, whether they are exempt or nonexempt depends on (a) how much they are paid, (b) how they are paid, and (c) what kind of work they do.
With few exceptions, to be exempt an employee must (a) be paid at least $23,600 per year ($455 per week), (b) be paid on a salary basis, and also (c) perform exempt job duties. These requirements are outlined in the FLSA Regulations. Most employees must meet all three "tests" to be exempt.
This Worship Coordinator position is a nonexempt position and should be paid hourly based on hours worked as reported on a time sheet each pay period.
Does your church have your church staff classified correctly? Check the IRS regulations for more information pertaining to your specific employees.