Taxes & Payroll

Housing Allowance Worksheet: Your church board minutes must reflect the approval of these worksheets and those minutes must be approved before the first payroll of the year.

if you have any workers who are either exempt or non-exempt, but you pay them salary, the minimum wage you can pay is this regardless of full-time or part-time status. If less, you will need to convert them to hourly and have them complete a timesheet. If they are part-time, they don’t qualify unless it reaches the threshold. Exception is ordained clergy.

WA Property Tax Exemption

This must be completed annually by March 31st with the Department of Revenue.

For more information, read here.

WA Paid Family & Medical Leave Act (FMLA): The percentage is increasing to .92% on 1/1/25. Employers will pay 28.48% of the total premium and employees will pay 71.52%. If the church/daycare/preschool combined size is under 50 employees, it is not required to pay the employer portion but must still pay or withhold the employee portion of 71.52%

WA Cares Fund Rate: The rate will remain the same in 2025. This program is required of all employees, including clergy. Be sure to include any housing/parsonage allowance when calculating what is due.

Check with your employees to see if there are any W4 changes that need to be made.

Form 1099-NEC: Be sure you send this form to every person or business for whom you paid more than $600 for the year, including attorneys. This is not required for any W4 employees. For more information, click here.

You must have a W9 on file for each one of these. For more information on W9, click here.

The best practice is to request the W9 before they are paid.

If you do your own payroll, create and mail all W2s and W3s. These must be postmarked no later than January 31st.

Non-profit Group 501c3: Request and keep your Non-profit Group 501c3 letter in good standing. Request can be sent to Joan Foster (not necessarily year-end but good to have on file) 

WA Secretary of State Annual Report

This must be submitted annually on or before your renewal date. If this is not done, the corporate status will be administratively dissolved by the Secretary of State. If you do not know your renewal date, contact Joan Foster and she can help you find this information.

Information

To submit the report

WA State Business License: This must be updated annually. Be sure to check if your city requires one.

Giving Statements: Include all donations received, including those received or postmarked by December 31st. Be sure to clear your database of duplicates before creating statements for a smooth process.

PENSION: Change of Status Form

Pension is 13.5% of salary (include SECA payment amounts when calculating Pension)

Defined Benefit Plan

2024 EPS: Please review your records to ensure all 2024 EPS Reports have been submitted by January 15, 2025. Payments for all 2024 reports must be made by January 31, 2025. This is the form to use for 2024 reports: Monthly EPS Report - Formstack

2025 EPS: We have updated our EPS form to align more closely with what FMCUSA requests in the Annual Reports. Starting with the January 2025 report, please use this form.

Life and Long-term Disability Insurance: All full-time, appointed elders of the local church are required to participate in our Life and Long-term Disability Insurance Plan. If you have not enrolled, or need to update your beneficiary form, please contact the conference office with your request.

FMC Annual Reports: FMCUSA will be sending out its requests for annual reports in January. If you have kept up on your EPS and Church Health Reports, the conference office will complete this for you. If you are missing reports, it’s not too late to get caught up. Please contact Joan Foster if you would like to know where you stand.

EPS Report Form

Church Health Report Form

PNWC Database: The conference office will be doing a complete update to our database. Please look for an email in January for requested information.

Thank you for your continued support of our missionaries! This is the time to make your FM World Missions commitments for 2025. Click here to set up your recurring payments or commitments. Click here to donate.