LOCAL RECOMMENDED FEES - 2011-2012
SUBSTITUTE MUSICIANS
* Single service (organist only or director only, no separate rehearsal), $150-min
* Additional services (organist or director only) not requiring additional preparation, $100-min
* Single service (organist-director combination, no separate rehearsal), $200-min
* Additional services (organist-director combination) not requiring additional preparation, $150-min
* Rehearsal fees range from $75-min/hour, depending on whether the substitute is organist only,
director only, or organist-director combination and the preparation required.
* Mileage of 55 cents/mile is charged if visits to church for practice, rehearsal, and service exceeds 20
miles round trip.
WEDDINGS
* Service fees are $200-min (service only)
* Wedding rehearsal with bridal party is $100-min/hour.
* Additional rehearsals are $75-min/hour.
* Mileage of 55 cents/mile is charged if visits to church for practice, rehearsal, and service exceed 20      
   miles per round trip.
* The charge for contracting singers/instrumentalists is 25% of the soloists fee
FUNERALS
* Service fees are $150-min (service only)
* Rehearsals $75-min/hour or fraction thereof, depending on the difficulty of the music and the                 
  participation of choirs, soloists, or instrumentalists.
* Mileage of 55 cents/mile is charged if visits to church for practice, rehearsal, and service exceed 20      
                           miles per round trip.
* The charge for contracting singers/instrumentalists is 25% of the soloists fee.
NOTE:  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.
                     * Provide services that are integrated into the business.
                     * Provide services that must be rendered personally.
                     * Are aided by assistants who are hired, supervised, and paid by the employer.
                     * Have a continuing working relationship with the employer.
                     * Must follow set hours of work.
                     * Work full-time for an employer.
                     * Do their work on the employer's premises.
                     * Must do their work in a sequence set by the employer.
                     * Must submit regular reports to the employer.
                     * Receive payments of regular amounts at set intervals.
                     * Receive payments for business travel expenses.
                     * Rely on the employer to furnish tools and materials.
                     * Lack a major investment in the facilities or equipment used to perform the services.
                     * Cannot make a profit or suffer a loss from their services.
                     * Work for one employer at a time.
                     * Do not offer their services to the general public.
                     * Can be fired by the employer.
                     * May quit work at any time without incurring liability.
According to these guidelines, the majority of church and synagogue musicians are employees.