You must file Schedule SE if:
Your net earnings from self-employment from other than church employee income were $400 or more or
You had church employee income of $108.28 or more see Employees of Churches and Church Organizations below.
You must pay SE tax if you had net earnings of $400 or more as a self-employed person. If you are in business for yourself or you are a farmer, you are self-employed.
You must also pay SE tax on your share of certain partnership income and your guaranteed payments.
Employees of Churches and Church Organizations
If you had church employee income of $108.28 or more, you must pay SE tax. Church employee income is wages you received as an employee (other than as a minister or member of a religious order) of a church or qualified church-controlled organization that has a certificate in effect electing an exemption from employer social security and Medicare taxes.
For more information, see Schedule SE Instructions.