Do Church Employees Pay Income Tax

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As we talked about earlier, the IRS states that ministerial companies are subject to self-employment tax. Ministerial companies refers to "providers you carry out within the exercise of your ministry," together with "performing sacerdotal functions," (that means performing weddings, baptisms and different ceremonies) "conducting religious worship" and "controlling, conducting, and sustaining religious organizations." In addition, ministerial providers can embrace nonsacerdotal features for nonreligious organizations "if the services are assigned or designated by your church." Furthermore, ministerial companies can embody sacerdotal features not assigned by your church.

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