Calculator

Clergy self-employment tax calculator

Estimates the Social Security and Medicare tax a minister pays as self-employed under 2026 rules. Enter total ministry earnings, including housing allowance.

Result

Net ministry earnings–

Taxable base (92.35%)–

Social Security 12.4%–

Medicare 2.9%–

Additional Medicare 0.9%–

Estimated SE tax–

Deductible half (income tax)–

Credits earned this year–

Simplified estimate. It ignores other self-employment income, income tax interplay, and church-paid arrangements. 2026 Social Security wage base: $184,500. One credit is $1,890 of covered earnings, up to four per year.

Why ministers pay it themselves

Ministers are treated as self-employed for Social Security purposes even when the church issues a W-2. There is no employer share, so the minister pays both halves. Many churches add an SECA allowance to compensate.

Exempt from Social Security?