FICA Tax Withholding for Minister Teaching at Church School

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Question:
A licensed or ordained minister at a church has opted out of social security andMedicare. He is now employed at a Christian school teaching music. Is thisconsidered ministerial income subject to self-employment (SE) tax or non-ministerial income subject to FICAwithholding tax?
Answer:
Non-ministers are subject to mandatory FICA tax withholding.Ministers are subject to self-employment tax. Some ministers have qualified toopt-out of paying this tax.

IRS Pub 517 partially addresses the question posted here:
"Teachers oradministrators.   If you are a minister employed as a teacher oradministrator by a church school, college, or university, you are performingministerial services for purposes of the housing exclusion. However, if youperform services as a teacher or administrator on the faculty of a non-churchcollege [including non-church schools and universities], you cannot excludefrom your income a housing allowance or the value of a home that is provided toyou."
The principles communicated in Publication 517 apply to aChristian school teacher’s classification as a minister. In the case of the music minister, it appears that he meets the definition of a minister forpurposes of his employment at the Christian school. Accordingly, he continuesto be eligible for his exemption from SE tax. Further, as a qualified minister, he is not subject toFICA tax withholding.