CSN Business Aspects

Good Business Practices

Although not a comprehensive list, basic business practices mentioned below are important habits for a Christian Science Nurse who is a self-employed, contract worker, NOT working in a facility.

This DOES NOT constitute legal advice.

AGREEMENTS

• Create a file on the computer or file drawer of all Christian Science Nursing Agreements for each fiscal year.

• If you ever had to prove to authorities that one of your Patients wanted only Christian Science nursing, your signed Agreement with them will be a strong protection for you.

TAXES

As a self-employed contract worker, paying taxes to the IRS is your responsibility.  The contract worker must keep good records for themselves in order to be an honest citizen, always obeying the laws of the land regarding paying income taxes. Efficient record-keeping will make this duty easier.

To help you prepare for your annual tax return, see some helpful tips below: 

• Create a file on the computer or file drawer of all invoices submitted during the year.

• Technically, you should receive a 1099 form from each Patient you worked for in a year but most of the time that does not happen.

• In order to meet your quarterly estimated income tax obligations, it is highly recommended that you take 20-30% of EVERY invoice payment you receive for Private-Duty Christian Science Nursing work.  Segregate that money, preferably in a separate savings account for taxes.

• That money should not be considered a regular savings account, even for emergencies. It is your tax account so that you do not come up short on taxes. An employer would be taking that amount of money out of your paycheck for your taxes, but since you are self-employed, it is up to you to tuck that tax money away for quarterly tax payments.  (Learn more about quarterly payments below in the Tax Requirements.)

• Since the Private-Duty Christian Science Nurse is an independent contractor, she/he will be able to deduct a proportioned amount of certain expenses (telephone, unreimbursed transportation expenses, Christian Science periodicals, shoes only used for work, etc.) that are directly attributable to their Private-Duty Christian Science Nursing work.  You should consult with your tax advisor regarding same.

• Your Private-Duty Christian Science Nursing rates should remain the same for every case.  It is not recommended that your hourly or day rate should ever vary unless you are changing it for everyone.

• Rather than varying your rate from case to case, if you want to lower your regular rate or offer benevolence, you can reflect that benevolence amount in your Agreement under “Other arrangements agreed upon:” and show it as a deduction on your invoices (see invoice sample #1 below).

• As such, the field will be more aware of the gift of benevolence the Christian Science Nurse is giving and others that cannot give Benevolence on cases will not be thought of as “expensive”.

• Some Christian Science Nurses have more responsibilities than others so let’s not give mortal mind ammunition for criticism.

• Any additional agreements, other than those already stated in your Agreement form,  should be stated in the “Other arrangements agreed upon:” section of the Agreement either before you send your Agreement to a Patient or you can resend another one with the update, for their written approval.  The signed Agreement, accepting the latest terms of service, can be scanned and emailed or sent by snail mail back to the CSN for their records.
  

• Do keep in mind that a Day rate constitutes a 24 hour day which includes a:

1.    12 hour work day
2.    4 hour break during the day
3.    8 hour sleep time with the CSN on call for the Patient

• Remember, emailing is the most efficient way to ensure that both you and your Patients/Clients have a copy of your Agreement and Invoices.

QUARTERLY TAX PAYMENTS

Federal law requires business owners to pay income taxes for their employees on a quarterly basis rather than once a year on April 15th.  You are the business owner and the only employee of your company.  Therefore, your yearly income taxes must be paid quarterly rather than annually.

These are important ethics to embrace, respect and appreciate in recognition of God’s perpetual supply of our needs…and it’s a joy to do so!