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

NC Gen Stat § 105-163.1A (2019) (N/A)
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105-163.1A. Ordained or licensed clergyman may elect to be considered an employee.

An ordained or licensed clergyman who performs services for a church of any religious denomination may file an election with the Secretary and the church he serves to be considered an employee of the church instead of self-employed. Until a clergyman files an election, amounts paid by a church to a clergyman are not subject to withholding. A church shall withhold taxes from a clergyman's wages after the clergyman files an election with it under this section.

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§ 105-163.1 - Definitions.
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§ 105-163.2 - Employers must withhold taxes.