FICA/SS withholding on salary when pastor has HA

by Kevin
(NC)

Should the church withhold SS on salary that is not the HA? Should the withholding be reported on the W2?

Vickey's Reply:
You cannot withhold FICA from any part of a minister's compensation.

Ministers have a dual status. They are considered employees of the church ...but are also considered self-employed when it comes to SS and Medicare.

So on a minister's W-2...boxes 3 thru 6 should be blank. See an example of a minister's W-2 here:
https://www.freechurchaccounting.com/example-of-pastors-W-2.html

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