@Carl
I don’t believe pastors are ever classified as statutory employees. I have done very little work with the concept of statutory employee but what I just read indicates that statutory employees do not pay self-employment tax because the employer is responsible. This is the exact opposite of clergy. Most clergy are common law employees, and should receive a W-2. Because they are classified as self-employed for limited income tax purposes, box 2 withholding is optional, and boxes 3 through 6 should be zero or blank. The pastor is responsible for self-employment tax on schedule SE even though their wages are reported on form 1040 and not schedule C. Schedule C would only be used if they also have side income. (Some pastors may be truly independent contractors in which case they would file a schedule C and a schedule SE.)
