|
As self-employed persons, pastors will pay 15.30% of their salary and housing allowance for social security benefits. Many congregations provide an allowance for all or part of this expense. This allowance, if provided, is part of the taxable income for the pastor.
Since congregations are required to pay 7.65% of a lay employee's salary for social security benefits, it would be fair to pay this amount as a Social Security allowance for the pastor.
|