FICA/SS withholding on salary when pastor has HA

by Kevin

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:

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If you want to DIY your payroll, I highly recommend you look at using Gusto! It is very user friendly and their support is awesome! Plus they know how to set up and maintain payrolls for churches and nonprofit organizations.

Note: I am a "partner" of Gusto, but as I have told you before ... I never recommend anything that we or our clients have not tried and love =)

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