Successful candidates are required to pay a mandatory contribution fee, $80 currently.

The difference was made up by a rise in income from government taxation, thus widening the mandatory contribution base to the health insurance system.

D would pay self-employment taxes on $33,000 (total compensation including housing allowance less the mandatory contributions and business expenses).

Ministers can elect to treat their mandatory contributions as a charitable contribution rather than as a business or professional expense.

Logically, if mandatory contributions are considered to be business expenses for self-employment tax purposes, they can be reimbursed under either an accountable or nonaccountable business expense reimbursement arrangement.