Calculation of Estimated Wages & Benefits for Budget Purposes
(For Employee Positions Funded by Church or School)
This Interactive Cost Analysis Tool is to help calculate the estimated
expense for a local entity's employees to transition to conference
employment/payroll. The cost analysis is designed to provide an estimate for
one fiscal year.
A volunteer performs service freely without pressure or coercion
and without expectation of compensation. A volunteer may receive a
nominal fee which is defined as an amount no more than 20 percent of
what would otherwise be paid to hire an individual to perform the
same services. Employees may not volunteer their time to do the
same work for which they are employed.
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An employee performs hours of service for wages. The FLSA defines employee as "any
individual employed by an employer" and employ is defined as
including "to suffer or permit to work."
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Several factors must be considered to determine the right of control in
the working relationship. This includes behavioral control, financial control,
and the type of relationship between the parties. If the church or school can
direct or control only the result of the work done ‐‐ and not the means and
methods of accomplishing the result ‐‐ then the workers are possibly
independent contractors.
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Non-exempt employees are entitled to minimum wage and overtime pay for
hours worked over 40 in a one-week pay period.
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Exempt employee job duties must meet certain criteria as outlined by the
Federal Labor Standards Act (FLSA), must be paid at least $684 per week, and
must be paid on a salary basis. It is not determined by the job title.
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