All administrative officers, faculty and administrative staff, as well as all other Wittenberg personnel (except ordained clergymen) are required to participate in the Social Security Program through payroll deduction. Clergymen are required to participate in Social Security on a self-employed basis and must, therefore, make their own arrangements for payment of any tax due. (The University will pay to all ordained clergymen, in August of each year, additional compensation (thus subject to income tax) of an amount equal to the difference between the maximum self-employment tax and the maximum employee tax. Thus, out-of-pocket costs for social security will be no more for ordained clergymen than other persons).
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