Introduction Social security and Medicare taxes are collected under two systems.Under the Self-Employment Contributions Act (SECA), the self-employedperson pays all the taxes. Under the Federal Insurance ContributionsAct (FICA), the employee and the employer each pay half of the taxes.No earnings are subject to both systems. This publication covers the following topics about the collectionof social security and Medicare taxes from members of the clergy andreligious workers: Which earnings are taxed under SECA and which underFICA, UK HOtelsHow a member of the clergy (minister, member of religiousorder, or Christian Science practitioner) can apply for an exemptionfrom self-employment tax, and How to figure net earnings from self-employment. This publication also covers certain income tax rules of interestto the clergy. cheap hotels in NoordwijkA comprehensive example shows filled-in forms for a minister whohas income taxed under SECA, other income taxed under FICA, and incometax reporting of items specific to the clergy. Note.In this publication the term "church" is generally used in itsgeneric sense and not in reference to any particular religion.