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employer ss and med for minister

Posted: Fri May 04, 2018 10:10 pm
by athomas
I know ministers are considered SELF EMPLOYED for SS & Medicare, thus they pay SECA tax but is the employer supposed to pay any ss or med. Confused

Re: employer ss and med for minister

Posted: Fri May 04, 2018 11:13 pm
by NeilZ
athomas wrote:I know ministers are considered SELF EMPLOYED for SS & Medicare, thus they pay SECA tax but is the employer supposed to pay any ss or med. Confused
Most often, congregations will pay (and some denomination require) that a Social Security Offset is paid to the minister. Basically, the employer's part of the Social Security & Medicare is added to the minister's compensation. That offset payment is taxable for federal income tax, and many states tax it too.

Other than that, the employer does not pay any SS or Medicare tax for the minister.