8840
Phraseology
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.
Footnote
Employees assigned to this classification provide spiritual leadership, teaching, counseling, guidance or support for their congregations. Employees include but are not limited to clergy, organists, choir directors or members, audio/video technicians, youth directors, Sunday school teachers, religious studies instructors, pastoral counselors, and clerical office or clerical telecommuter staff.
This classification also applies to nursery attendants, childcare employees or baby-sitters provided their duties are restricted to providing care for children or infants during religious services.
Overnight camps or retreat facilities shall be separately classified as 9048(1), Camps or Retreat Facilities. The operation of child day care centers where 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 as 8868, Colleges or Schools — private — not automobile schools — professors, teachers or academic professional employees, and 9101, Colleges or Schools — private — not automobile schools — all employees other than professors, teachers or academic professional employees.
The operation of shops for the preparation and sale of coffee, tea or other nonalcoholic beverages to congregation members or the general public shall be separately classified as 8078(2), Beverage Preparation Shops.
The operation of retail stores for the display and sale of merchandise to congregation members or the general public shall be separately classified.
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.
Approved Pure Premium Rates
| Effective Date | Pure Premium Rate | Note |
|---|---|---|
| $0.25 | New/Renewal | |
| $0.29 | New/Renewal | |
| $0.31 | New/Renewal |
Previous Phraseology and Footnote
Phraseology:
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.
Footnote:
Employees assigned to this classification provide spiritual leadership, teaching, counseling, guidance or support for their congregations. Employees include but are not limited to clergy, organists, choir directors or members, audio/video technicians, youth directors, Sunday school teachers, religious studies instructors, pastoral counselors, and clerical office or clerical telecommuter staff.
This classification also applies to nursery attendants, childcare employees or 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 where services are provided to the public for a fee shall be separately classified as 9059, Day Care Centers.
The operation of retail stores for the display and sale of merchandise to congregation members or the general public shall be separately classified.
The operation of shops for the preparation and sale of coffee, tea or other nonalcoholic beverages to congregation members or the general public shall be separately classified as 8078(2), Beverage Preparation Shops.
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 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.