DO PASTORS HAVE TO PAY SOCIAL SECURITY TAXES QUARTERLY?
Pastors maintain a dual status as taxpayers. While most pastors are W-2 employees for payment of income taxes, they are considered self-employed for the payment of Social Security (FICA) taxes. Thus, they must pay quarterly Social Security installments if they have remained in the Social Security system. If the employing church is not withholding taxes for the pastor, he must also pay his income taxes in quarterly estimated installments.
