CHURCHES, TEMPLES, MOSQUES AND SYNAGOGUES — clergy, professional assistants, organists or members of choir — including Clerical Office Employees and Clerical Telecommuter Employees
When lodging is provided by the employer, the total remuneration shall include the market value of such lodging to the employee.
Employees assigned to this classification provide spiritual leadership, teaching, counseling, guidance, and support for their congregations. Employees include, but are not limited to clergy, organists, choir directors and members, youth directors, Sunday school teachers, instructors for religious studies, pastoral counselors and clerical office employees.
This classification also applies to nursery attendants, childcare employees, and baby-sitters, provided their duties are restricted to providing care for children or infants during religious services.
Overnight camps operated by the employer shall be separately classified as 9048(1), Camps. The operation of child day care centers whereby services are provided to the public for a fee shall be separately classified as 9059, Day Care Centers.
The operation of academic schools for educating children in subjects, including but not limited to reading, language arts, mathematics, science, arts, history and geography shall be separately classified in accordance with the provisions of the Multiple Enterprises rule.
Also refer to companion Classification 9015(4), Churches, Temples, Mosques and Synagogues — all employees other than clergy, professional assistants, organists, members of choir, Clerical Office Employees or Clerical Telecommuter Employees.
If an employee who performs duties described by Classification 8840 also performs duties described by Classification 9015(4), the payroll of that employee may be divided between Classifications 8840 and 9015(4), provided the employer maintains accurate records supported by time cards or time book entries that show such division. Refer to Part 3, Section V, Rule 3.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: When lodging is provided by the employer, the total remuneration shall include the market value of such lodging to the employee. Footnote: This classification also applies to church nursery attendants, childcare employees, and baby-sitters, provided their duties are restricted to providing care for children or infants during religious services. Overnight camps operated by the employer shall be separately classified as 9048(1), Camps — recreational or educational — all operations — including Clerical Office Employees at camp locations. The operation of child day care centers whereby services are provided to the public for a fee shall be separately classified as 9059, Day Care Centers — child — not residential care facilities — all employees — including receptionists. Also refer to companion Classification 9015(4), Churches — all employees other than clergy, professional assistants, organists, members of choir or Clerical Office Employees. If an employee who performs duties described by Classification 8840 also performs duties described by Classification 9015(4), the payroll of that employee may be divided between Classifications 8840 and 9015(4), provided the employer maintains accurate records supported by time cards or time book entries that show such division. Refer to Part 3, Section V, Rule 3. | 1/1/2014 |
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