WebClergy Tax Team. Clergy Tax Team LLC. David Tanner, EA Tax Service. David Tanner, EA Tax Service LLC. Tanner David R Ea. SIC Code 72,729. NAICS Code 54,541. Show … WebThe self-employment tax consists of 12.4% for Social Security and 2.9% for Medicare, for a total of 15.3%. As a result, the minister pays the entire Social Security and Medicare Tax; unlike lay employees. To offset this burden, some churches include a Social Security/Medicare Tax Offset or SECA Allowance in a minister’s compensation package.
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