§ 105-163.1A. Ordained or licensed clergyman may elect to be considered an employee. - North Carolina Statutes

§105‑163.1A.  Ordained or licensed clergyman may elect to be considered anemployee.

An ordained or licensedclergyman who performs services for a church of any religious denomination mayfile an election with the Secretary and the church he serves to be consideredan employee of the church instead of self‑employed.  Until a clergymanfiles an election, amounts paid by a church to a clergyman are not subject towithholding. A church shall withhold taxes from a clergyman's wages after theclergyman 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.)