Yes. Ministers for tax purposes must pay SECA (Self Employed Contributions Act) t

Most ministers are employees for federal income tax purposes. But they are always

Social Security taxes or contributions are collected under the Federal Insurance

No. A church cannot pay FICA for someone who is a minister for tax purposes. By l

Churches can give ministers a Social Security “allowance” or “offset” to help the

Yes. Although a housing allowance is excluded from income for federal income tax

Few ministers can opt out of Social Security by meeting the strict IRS guidelines

Churches must pay their share and withhold the employee’s share of FICA for non-m

Few churches qualify to be exempt from paying FICA for their non-ministerial empl

The Social Security Administration (SSA) automatically sends annual statements to