Compensation Calculator



		
		

		
		


			
				
					First Name *
					
				
				
					Middle Name
					
				
				
					Last Name *
					
				
			

			
				Tax Status *
				
			

			
				
					
					I have read Memo #12 – “Who Is a Minister for Tax Purposes?” and understand that this report tool relies upon the accuracy of correctly designating persons as a Minister or Non-Minister. *
				
			

			
				Educational Zone *
				
			

			
				 Bivocational?
			

			
				Email
				
			

			
				Address Line 1 *
				
			
			
				Address Line 2
				
			
			
			
				
					City *
					
				
				
					State *
					
				
				
					Zip Code *
					
				
			

			
				Church Annual Gross Income *
				$
			

			
				
					
				
			
		

		
		
			Business Expense Reimbursements
			An Accountable Reimbursement Arrangement is necessary to avoid taxation on business expense reimbursements.
			See P&B Memo #11 – Auto and Other Business Expense Reimbursements
			Enter all non-taxable/accountable business expense reimbursements below.

			
				
					
						Non-Taxable Business Expenses
						Annual Allowable Reimbursement Amounts
					
				
				
			
			
			$ 0.00

			
				
					
					
				
			
		

		
		
			Non-Cash Benefits
			Non-Cash Benefits paid by the church are generally not subject to income tax. Please be sure to specify whether amounts below are actually subject to SECA. The final compensation report relies upon the accuracy of the information you provide below.

			
				
					
						
						Annual Amounts
						Subject to SECA Taxes
					
				
				
			
			
			$ 0.00
			
			
				
					
					
				
			
		

		
		
			Cash Benefits
			Cash benefits include wages, bonuses, Social Security reimbursements, non-accountable reimbursements, and taxable fringe benefits.
			See P&B Memo #4 – Strategies for Structuring Ministerial Compensation

			
				
					
						
						Annual Amounts
					
				
				
			
			
			$ 0.00

			
				
					
					
				
				
					
				
			
		

		
		
			
				Estimated Reimbursement
				$ 0
			

			SECA Liability
			
				It is important to understand the distinction between self-employment social security payments (SECA), and those social security taxes which employers are required to withhold and match (FICA) for an employee who is not self-employed for social security purposes (typically a lay-employee). The FICA taxes should never be withheld from the compensation of a minister. Many churches reimburse ministers for a portion or all of their SECA liability. SECA reimbursements represent additional taxable compensation in the year paid to the minister for both income and social security tax purposes.
			

			
				 Annual Amounts
				
					
						SECA Reimbursement
						$ 
					
					
						Church Reimburses SECA
						
					
				
			
			
			
				
					
					
				
				
					
				
			
		

		
		
			
				
			
			
			
				

				
					
						
						Minister's Signature
						
						Date
					
					
						
						Church Treasurer's Signature
						
						Date
Compensation Calculator

Business Expense Reimbursements

Non-Cash Benefits

Cash Benefits

SECA Liability

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Distribution for Primary Participant
