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The Daily Insight

Are church musicians independent contractors or employees?

Author

Sarah Duran

Published Mar 24, 2026

In most cases, church musicians do not pass the test of being an independent contractor because of the control that the employer exercises over the musician’s work. In two Private Letter Rulings, the IRS has maintained that church organists and choir directors are employees, not independent contractors.

Are musicians self-employed or independent contractors?

IRS Definition Orchestras say musicians are independent contractors because we have to provide our own instruments. But, the IRS says the key determinant is actually this: You are not an independent contractor if you perform services that can be controlled by an employer (what will be done and how it will be done).

How much should a church musician be paid?

The salaries of Church Musicians in the US range from $10,063 to $180,583 , with a median salary of $32,817 . The middle 57% of Church Musicians makes between $32,817 and $82,005, with the top 86% making $180,583.

Are musicians considered independent contractors?

Musicians Are Not Independent Contractors Despite Entrepreneurial Discretion and Signed Contracts: NLRB. The National Labor Relations Board (NLRB) held that musicians are employees rather than independent contractors of a symphony orchestra.

Are musicians independent contractors in California?

New California Law Makes it Easier for Certain Musicians, Writers, Photographers and Content Providers to Be Deemed Independent Contractors. In 2018, the California Supreme Court adopted the ABC test severely restricting the classification of workers as independent contractors in the state.

Should musicians get paid in church?

Essentially, if you expect someone to do something as their full-time job, you should expect to pay them as though it were a full-time job. It’s not just churches: lots of pubs, clubs and bars expect musicians to play for free ‘for exposure’.

Occasionally churches or synagogues will hire musicians as independent contractors instead of employees. According to the IRS, workers are generally considered employees if they: Must comply with the employer’s instructions about the work. Receive training from or at the direction of the employer.

Church Musician Salary

Annual SalaryMonthly Pay
Top Earners$17,000$1,416
75th Percentile$15,000$1,250
Average$13,213$1,101
25th Percentile$10,500$875

Are church organists self-employed?

In most cases, a church musician does not pass the test of being an independent contractor because of the control that the employer exercises over the musician’s work. In two Private Letter Rulings, the IRS has maintained that church organists and choir directors are employees, not independent contractors.

What are the duties of a church musician?

Church musician responsibilities include leading the music section of a worship service, playing an instrument like the organ or piano to accompany hymns, or singing in a choir. Each parish and church denomination has their own style and needs for church musician positions.

Do employees of a church pay taxes?

The simple answer is yes; paid church employees are considered employees by the IRS for income tax purposes. Most ministers have a dual tax status. Their ministerial income qualifies them as self-employed for Social Security purposes, and they are considered church employees for income tax purposes.

Can a musician be an employee of a church?

A musician who is scheduled to play one or more times a month is likely an employee. A musician who only performs for special services (e.g., at Easter or Christmas) may be an independent contractor.

Are there paid musicians in the Church of England?

The Legal Advisory Commission of the Church of England (LAC) has offered revised guidance to clarify interpretation of certain matters to do with the paid employment of musicians in churches. The following article by Barry Williams, the RSCM’s Special Adviser, explaining the changes is published in CMQ September 2017.

Why do church employees pay self employment taxes?

If you find yourself owing the IRS every year because of FICA taxes, you should ask to have more money withheld from your paychecks. Preparing your taxes correctly and on time is very important. It’s a matter of integrity and the IRS has immense power to go after what is lawfully theirs.

Do you have to file taxes as a self employed musician?

As a self-employed musician, you need to know more about taxes than the average worker bee. You may be earning money from several different sources (solo gigs, session work, teaching, recording, songwriting, merchandise, etc.), so it’s important to know how to keep track of everything and which tax forms you’re required to file.