September 15 is the date for the third quarter 2021 payment of self-employment tax for ministers. As self-employed workers, ministers pay their own Social Security taxes, although churches, as their employer, often compensate pastors at least one-half of this tax. For ministers, this payment is taxable as income and should be included in earnings when estimating the tax.
Ministers may use the EFTPS web service provided by the Department of the Treasury to make these and other tax payments. The site offers users a quick and secure means to make tax payments or check past payments at any time. Payments may even be scheduled in advance.
Some helpful SE publications for ministers include: P&B Memo 3: Tax and Reporting Procedures for Congregations, IRS Form 1040-ES, Publication 517, and this resource on making quarterly payments.