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Q&A: Establishing Ministers as Self-Employed

At what point does a pastor pay Social Security?

Q&A: Establishing Ministers as Self-Employed

Which date did staff member become a pastor & self-employed for Social Security? Any risk to exempt status of church for paying employer portion of Social Security after official date he became self-employed?

We are a non-denominational church with no official ordination process. In the past, when we appointed a new pastor, we introduced the individual to the church as pastor and described the new position. We did not, however, do this for one individual. He has preached a few times but has never led the service. He has not given communion to church. Here is a timeline of key dates and events:

  • 6/05 Church hired seminary student as pastoral intern.
  • 10/05 Intern moved into parsonage.
  • 5/07 Intern graduated from seminary and was hired as director of children's ministries. Church did not consider him a pastor in this role.
  • 7/07 Performed wedding out of state.
  • 7/08 Pastor given title of Youth Pastor with responsibility for youth ministry.

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Posted:
  • December 8, 2009

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