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Yes. Strange as it may seem, this minister is subject to both types of Social Security (SECA and FICA) at the same time, but based on different sources of compensation.

If the minister has opted out of Social Security is he still subject to Social Security for his earnings at the local store?

Yes. Opting out of Social Security by a minister has no impact on non-ministerial compensation.

Dan Busby is a CPA and president of the Evangelical Council for Financial Accountability (ECFA).