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:

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  a self-employed individual; or

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  a partnership provided all partners have approved exemptions; or

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  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.

The church employee must obtain an exemption using the same procedure followed by the self-employed individual in the reference below.

As a condition of approval, the applicant must waive the right of anyone to receive benefits under title II and title XVIII of the Act based on the applicant's earnings record.