Wages paid after 12/31/88 are not subject to Social Security and Medicare taxes when
paid to an employee who is a member of a given religious group by an employer who
is a member of the same religious group. Both must have applications for exemptions
from Social Security and Medicare taxation approved by the Internal Revenue Service.
For purposes of this exemption, the employer is:
a self-employed individual; or
a partnership provided all partners have approved exemptions; or
effective with remuneration paid after 12/31/89, a church or qualified church-controlled
organization if the organization has in effect an exemption described in RS 01901.640.