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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