This resource addresses the most basic issues surrounding social security for ministers. These 10 Essentials come from trustworthy, biblically-informed advisors who seek to help you establish disciplined patterns that abide by U.S. tax laws. Social security rules are some of the most complicated, confusing, and challenging areas for many ministers in the United States.
Here are just a few of the questions which can be confounding to ministers.
- Which type of social security tax, FICA or SECA, applies to ministers?
- Does the church or the minister pay the social security tax?
- What is the impact when a church pays all or a portion of a minister’s social security tax?
- What income is subject to social security tax?
- Are there any deductions that may offset income subject to social security tax?
Attention to these 10 Essentials ensures that your practices bring honor to God.
10 Essentials of Social Security for Ministers
For over 40 years, the Evangelical Council for Financial Accountability (ECFA) has helped to enhance trust in the integrity and accountability of churches and ministries so they can more effectively reach the world for Christ.
ECFA provides accreditation and resources to organizations that want to model integrity and accountability. We also inspire Christians to give generously to trusted churches and ministries.

