How to figure Social Security (SECA) reimbursement

by Sherry
(Glen Burnie, MD)

Our Pastor gets a base salary, housing allowance, non-accountable travel allowance, and 7.65% Social Security allowance. What total do I base the Social Security Allowance on: salary & housing only, or salary, housing, & travel allowance? Also, do I figure the social security allowance itself into the total, since it is considered taxable income?