N.C. Gen. Stat. § 105-163.1A
Ordained or licensed clergyman may elect to be considered an employee
North Carolina · North Carolina General Statutes Chapter 105 — Chapter 105. · Status: effective
Cite this
- Citation
- N.C. Gen. Stat. § 105-163.1A, Ordained or licensed clergyman may elect to be considered an employee, North Carolina, version 1 as recorded 2026-08-18, yourstate.us, https://yourstate.us/provision/1322005
- Permanent ID
ys:prov:1322005@1- SHA-256
3926b42e6b53fe97ece091c23f2db42d0b94ee3951af3333784b175f767db1ca
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Ordained or licensed clergyman may elect to be considered an employee. An ordained or licensed clergyman who performs services for a church of any religious denomination may file an election with the Secretary and the church he serves to be considered an employee of the church instead of self-employed. Until a clergyman files an election, amounts paid by a church to a clergyman are not subject to withholding. A church shall withhold taxes from a clergyman's wages after the clergyman files an election with it under this section. (1985, c. 394, s. 2; 1985 (Reg. Sess., 1986), c. 826, s. 9; 1989 (Reg. Sess., 1990), c. 945, s. 6.)