Approved 4361, Does the church have to pay the Social Security

If a pastor has an approved 4361 does the church have to pay the Social Security Match?

Vickey's Reply:
With or without an approved 4361, a church does NOT withhold or match FICA from a minister's compensation.

If an individual is classified as a minister for tax purposes, they have a special tax status with the IRS. Ministers are considered an employee for federal income tax purposes and self-employed for Social Security and Medicare purposes.

So they pay SS and Medicare (unless they have IRS approval to opt out)) like a self employee individual.

Let me emphasis again....a church does NOT withhold or MATCH Social Security and Medicare.

See more on this page:
https://www.freechurchaccounting.com/clergytax.html

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