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"Religious employment" has 4 factors.

•You perform the sacraments

•You conduct services

•You are recognized as a leader by your congregation

•You play a role in guiding and administering church functions.

A pastor does not have to do all these things equally, the test depends on the facts of each case.

But, a person who works for a church in a non-clergy, non-pastor capacity is not a religious worker for tax purposes.  Even an ordained minister who has been hired for non-religious duties (like a camp cook) is usually not entitled to be treated as a religious worker for tax purposes.