*Both additional payroll and back-pay requires submission of an Additional Payroll Request Form.
ADDITIONAL PAYROLL
In addition to normal payroll, there are additional items which may be requested by staff which are considered by the IRS as non-business expenses, and therefore, taxable income. The following are additional payroll requests, which may be approved if they meet the guidelines and there is sufficient funds in one's ministry account.
Moving Expense - Expenses related to moving to a new ministry assignment location.
Vehicle Purchase- Only available to staff serving abroad. See Staff Expense Guide.
Children's Private School Tuition- Only available to staff serving abroad. See Payroll Policy
Flights for children- Spouse flights can generally be expensed. See Staff Expense Guide.
Long-Term Rent Payment - Only available to staff serving abroad. See Staff Expense Guide
Launch Expenses - Expense related to getting to your ministry assignment
Back Pay -See Back-Pay Policy
Emergency Situation - To be determined by CMM leadership
The above list is not exhaustive, but the listed items are the most common. However, situations may arise in which the CMM leadership may disallow these additional payrolls to staff. All additional payroll requests must come with an explanation and supporting documentation may be requested.
The CMM will withhold all applicable payroll taxes based on the state and federal withholding forms on file for a given staff.
Steps
If a staff determines they require one of the above additional payrolls, they should follow the below steps to ensure they receive the additional payroll in a timely manner.
1. Discuss with direct supervisor to ensure eligibility.
2. Submit the Additional Payroll form.
If you have any questions please reach out to the finance team at [email protected].
BACK-PAY
Policy
Back-pay is money you did not take as a payroll due to a temporary reduction in payroll. Please refer to the Payroll Change Request Policy for further information on temporary payroll changes. The finance team will keep a running balance of your back-pay. These monies may be taken as an addition to monthly payroll when there are sufficient funds in a staff's ministry account. (Ex. Adam's monthly payroll is $3,000/month. For three months Adam reduces his payroll to $2,000. At the end of that three month period, Adam will have accrued $3,000 in back-pay.) Back-pay is restricted according to certain criteria. Please see these restrictions below.
Back-pay Restrictions
Back-pay accrual maxes out when it reaches four months of your monthly payroll.
Back-pay begins to lapse after twelve months after it’s accrual
All accrued back-pay is lost if a staff moves from full-time to part-time
During off-boarding, back-pay ceases once a staff has left their ministry assignment. Back-pay is not available during a staff's three month off-boarding period.
Procedure
To request accumulated back pay, staff should;
Email the finance team at [email protected] and request if any back-pay has accumulated during their time with the CMM.
Submit an Additional Payroll Request.
For further information please refer to the full Back-Pay Policy or reach out to the finance team at [email protected].