FICA vs. SECA?

by Tom
(Cleveland, OH)

Our church employs several part-time pastors, not all are ordained/licensed ministers.

Does the law forbid the church from withholding FICA for the licensed pastors?

If so, how would I, as the church administrator, go about correcting the situation?

Do I simply stop withholding FICA from this point forward, or do I/the pastors have to file some kind of amendments/corrections for previous year(s)?