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Minister's FICA (Self-Employment Tax Offset)
Minister's FICA (Self-Employment Tax Offset)
Benefits & Compensation for Congregations

Because ministers are considered self-employed for Social Security/Medicare tax purposes, congregations are expected to pay the minister one half (7.65%) of the U.S. self-employment tax (15.3%) as an offset. This is the same amount that would be remitted in FICA taxes on behalf of a nonministerial employee.

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