Nursery worker taxes

We have a nusery worker on Sundays for an average of 2-2 1/2 hrs. We pay $25 each Sunday . Do we need to do a 1099 at the end of the year?

Comments for Nursery worker taxes

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Mar 19, 2014
by: Sandi

Most likely a W-2 and withhold taxes, but review this to be sure:


Mar 19, 2014
Nursery worker taxes
by: Anonymous MN

If the worker was paid in total over $600, yes a 1099-MISC should be given to the worker and the IRS.

Mar 29, 2014
Be safe - use a payroll
by: Bill OConnell

A couple of years ago IRS gave some guidance to their auditors on exactly this issue. The auditors were instructed to look for borderline staff when doing payroll audits. They particularly suggested looking at the Music Director and janitor.

Churches are well advised to take the safe approach and put those who are paid regularly on a payroll.

Call us with any questions.

Bill OConnell

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Join in and write your own page! It's easy to do. How? Simply click here to return to Church Accounting FAQs.

If you want to DIY your payroll, I highly recommend you look at using Gusto! It is very user friendly and their support is awesome! Plus they know how to set up and maintain payrolls for churches and nonprofit organizations.

Note: I am a "partner" of Gusto, but as I have told you before ... I never recommend anything that we or our clients have not tried and love =)

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