Employees

Any lay individual who is employed by, or engaged in, ministry who is given payment for services (any form of compensation, whether monetary or otherwise) rendered in which the obligation to withhold for payroll tax (FICA, Medicare and withholding) exists, whether part-time or full-time. This definition shall include all such persons whether employed by the Archdiocese, parish, school, early childhood center, nursing home, group home, or other Archdiocesan entity that is controlled by or operated by the Archbishop.

This definition does not include independent contractors, consultants, vendors or other persons who are not subject to the supervision of the Archdiocese and for whom no such duty to withhold payroll taxes exists.

Independent contractor

Any non-employed lay individual who is hired or engaged to perform services (for any form of compensation, whether monetary or otherwise) on behalf of the Archdiocese including any parish, school, early childhood center, nursing home, group home or other archdiocesan entity that is controlled by or operated by the Archdiocese.