Avoid an April tax surprise with voluntary withholding.

Ministers aren’t required to have taxes withheld from their pay, but they can ask their church to withhold a set amount from each paycheck. Done right, it covers both income tax and self-employment tax. This complimentary guide shows ministers and church treasurers how it works and how to set it up for 2027.

No withholding? Ministers must make quarterly estimated payments to avoid penalties.

How it works

  1. 1RequestGet your complimentary copy by email
  2. 2EstimateUse the worksheet to find your amount
  3. 3Submit a W-4Minister gives the church a Form W-4
  4. 4WithholdTreasurer withholds from each paycheck

What’s included

✓Plain-English explanationWhy ministers have a dual tax status, and how withholding can cover self-employment tax, with a step-by-step example.
✓Setup steps for both sidesWhat the minister and the church treasurer each do: Form W-4, deposits, Form 941 and W-2 reporting.
✓Fillable 2027 worksheetEnter your estimated taxes and number of paychecks. The total and the amount per paycheck calculate automatically.

Common questions

Can a minister really have Social Security tax withheld?
Not as Social Security tax. The church withholds an extra amount as federal income tax, and when the minister files, it’s credited against the total tax due, including self-employment tax. IRS Publication 517 confirms ministers can make this kind of voluntary withholding agreement.
Does the church pay the employer share of Social Security?
No. A minister is self-employed for Social Security and Medicare, so the church doesn’t withhold or pay FICA on ministerial pay. Boxes 3–6 of the W-2 stay blank.
Can the amount be changed during the year?
Yes. The minister can give the church a new Form W-4 at any time, for example after a raise or a change in housing allowance.
Is the housing allowance included?
The housing allowance is exempt from income tax but not from self-employment tax, so include it when estimating self-employment tax.