The new year signals the end of one payroll year and the beginning of another.  As you process employee W2s and independent contractor 1099s, take time to evaluate a critical aspect of your ministry business risk management program: proper worker classification.  While the percentage of the American workforce comprising “contingent workers” (independent contractors, contract employees, temporary employees, leased employees) was rapidly increasing before COVID, since COVID and the acceptance of the remote workplace, use of contingent workers has skyrocketed. You probably have several on your payroll.