Minister Federal Insurance Contributions Act (FICA) Exemption Policy

August 7, 2023

The Minister FICA Exemption Policy establishes a process by which ordained ministers can request exemption from FICA tax withholding.

The policy is being amended to incorporate two changes:

• To clarify that the definition of a minister contained in the policy is based on IRS guidance and is limited to FICA purposes.

• To eliminate a salary supplement that was previously available to partially reimburse self-employment tax for qualified ministers.