Free tool · Ministers & clergy
Clergy SECA Tax Estimator
Ministers are employees for income tax but self-employed for Social Security — so you owe both halves of Social Security and Medicare (SECA) on your salary and your housing allowance, usually with nothing withheld. Estimate that bill, and what to set aside each quarter.
$0/yr
Set aside about $0 each quarter to avoid an April surprise.
Social Security (12.4%, up to $184,500)$0
Medicare (2.9%, no cap)$0
Taxable base (92.35% of net earnings)$0
- About $0 of this (half your SECA) is deductible against your income tax.
- An extra 0.9% Medicare can apply on earnings above $200k (single) / $250k (married filing jointly) — not included here.
- With an approved Form 4361 exemption, ministerial income is generally exempt from SECA.