All non-ordained employees are covered by Social Security. The cost of this program is shared equally by the employee and the university – the employee’s portion being withheld from his/her paycheck (FICA deduction). An employee who is an ordained minister is not subject to Social Security tax withholding. Ordained ministers are classified by law as self-employed and may benefit from the Social Security Act by payment directly to the Internal Revenue Service as self-employed individuals. Details on Social Security benefits are available at the offices of the Social Security Administration.