Yes. Ministers for tax purposes must pay SECA (Self Employed Contributions Act) taxes on their ministerial earnings unless they have properly followed IRS rules to opt out of Social Security, something few ministers qualify to do. The SECA tax law requires ministers to pay both the employer and the employee portion of the FICA tax that funds Social Security and Medicare. If ministers have opted out of Social Security for their ministerial income, they must pay Social Security taxes on any income earned from secular employment.
For more information, visit GuideStone.org/TaxGuide