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
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
- 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.