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We have an employee who is subject to the Fair Labor Standards Act (FLSA). We are considering calling her an independent contractor. Will that exempt the individual from the FLSA?

No. Calling someone an independent contractor is not enough. It's not the title that makes someone an independent contractor, it's the degree of control he or she has over the work performed; who decides where and how the work is performed, who supplies the equipment, etcetera? If it's the church, the worker likely isn't an independent contractor.

For a more-detailed discussion of "who is an employee" vs "who is an independent contractor," see Memo #2—Church Employees or Independent Contractors?

Dan Busby is a certified public accountant, president of the Evangelical Council for Financial Accountability (ECFA), and the author of the Zondervan Clergy Tax & Financial Guide.