Withholding social security allowance
We have a ordained/licensed pastor we pay $200 a week. The deacons voted and want to start paying the "employer" portion of the SECA tax, 7.65% being added to his weekly check. Therefore, I will be writing a gross check of $215.30 each week. Will he need a W-2 at year end? Will the $200 go in box 14 like regular housing allowance and the $15.30 go in box one as income? Or is it all counted as housing allowance?