Section 03 · Stewardship & Analytics
The Christian Minister
Faithful stewardship is a math discipline. Allocate every dollar with intent, then track growth, restricted funds, and clergy taxes correctly.
SECA Self-Employment Tax (Clergy)
SECA = (Salary + Housing) × 0.9235 × 0.153 • Quarterly = SECA ÷ 4
Ministers are dual-status: employees for income tax, self-employed for Social Security/Medicare. SECA covers both halves — including housing.
92.35% earnings base
$58180.50
Annual SECA owed
$8901.62
Form 1040-ES quarterly
$2225.40
IRS Pub 517 — opt-out via Form 4361 only on conscientious objection grounds.