Priests
Payroll set-up for clergy can be very confusing and is one of our most common problem
areas in the parishes. The most important thing to remember is that clergy are considered
self-employed for Social Security purposes. That means that you CANNOT withhold
FICA or Medicare from their checks and you do not pay employer matching FICA or
Medicare. Priests can, however, elect to have Federal Income Tax withheld and can
also elect to have additional tax withheld to help them cover their self-employment
taxes.
The following documentation must be completed when adding a new priest or permanent
deacon to the payroll:
- Employment Eligibility Form I-9
- Washington State Department of Social and Health Services New Hire Reporting
- Emergency Contact information
Priests doing supply work at your parish must complete (or have completed by the
parish administrator) a timesheet for workers' compensation purposes. Compensation
guidelines are below. We do not have recommendations for baptisms, retreats or other
activities that are not listed on the sheet below.
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Supply work compensation guidelines
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Priest timesheet
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