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 Guides
2026 Clergy Tax Preparation Guide for 2025 Returns
2026 Federal Reporting Guidelines for Episcopal Institutions