In addition to retirement benefits, the Seminary pays the employer’s contribution for Social Security and Medicare taxes under the Federal Insurance Contributions Act (FICA). For lay employees, the Seminary pays its portion of FICA (Social Security and Medicare taxes) with Social Security at a rate of 6.2% and Medicare at a rate of 1.45%. Since ordained employees are considered self-employed the Seminary does not pay FICA. This is the reason that ordained employees receive a higher 403b match.