How do ministers pay Social Security?
Clergy are ALWAYS self-employed for social security purposes with respect to their ministerial services, and accordingly, they pay the “self-employment tax” rather than the employee’s share of FICA taxes—even if they report their federal income as an employee. It is incorrect for churches to treat clergy as employees for social security purposes and to withhold the employee’s share of FICA taxes from their wages. Watch a video discussing this topic by clicking here.
