Can a church give their pastor who is receiving Social Security and is being paid a housing allowance a personal retirement amount and he doesn't have to pay social Security on it?
Payments to a Minister's Individual Retirement Accounts is Taxable Income by: Vickey
Amounts contributed by a church for a minister employee’s Individual Retirement Account (IRA) are included in the employee’s compensation on the Form W-2 and are subject to self-employment (Social Security) tax. (excerpt from ECFA.org's "Ministers Taxes Made Easy 2020": ebook.)