Services that a duly ordained, commissioned, or licensed minister performs in the exercise of his or her ministry are generally covered under the Self-Employment Contributions Act (SECA). This means the minister is exempt from Social Security and Medicare withholding, but the minister is responsible for paying self-employment tax on his or her net earnings from self-employment.

• There are some members of religious orders, ministers, and Christian Science practitioners who have requested and been granted exemption from self-employment tax.
• There are also members of religious orders who have taken a vow of poverty that are exempt, and ministers who are exempt because another country alone provides Social Security coverage for them under the rules of a social security agreement between the United States and that other country.