Self Employment Tax

Parish based clergy are expected to pay self-employment taxes. Self-employment taxes have been included in the amounts required by the “Minimum Clergy Compensation”

Currently the SE Tax rate is 7.65% (one-half of the total 15.3%). The SE offset is taxable.

Tax Guide

The Church Pension Group offers a tax guide for clergy and parishes that is updated annually.

Church Pension Group 2019 Tax Guide for 2018 Tax Returns.

Supplement Guide for Taxes.