W-2 with no Soc. Sec. Withheld

I prepared a tax return during tax season and decided to go back and take another look at it. Taxpayer changed jobs during 2020. He received a W-2 from both employers. However, the new employer (federal govt.) did not withhold social security. There is withholding for medicare, federal and state income taxes on the W-2. Any ideas why this would be?

He is a chaplain; should this W-2 from the new job be considered self-employment income, like a minister? If so, it doesn't seem that medicare would have been withheld. He is blind and draws social security as well-if that makes any difference. Any ideas or thoughts on this one?

My first thought was pastor. So right, no SS...but why medicare? Confused as you. Did it efile? And now wondering if they can elect to be in the medicare system...? Hmmmmmmmmmmmmmmmmmmmm..............

It did e-file with no problem. I treated him like a regular W-2 employee, as that is what he appeared to be at his last job- that employer withheld both social security and medicare taxes. Now I'm questioning if I did it correctly.

Social Security tax withholding holiday through 12/31/2020.

They should be withholding extra now to catch up.

There is probably some special provision. For example, blind persons run newstands in federal buildings under some special program the federal gov't has.
Years ago no federal employees paid into SS. I don't know about Medicare since they weren't separately stated back then.

https://www.doi.gov/employees/update-payroll-tax-withholding-deferral

Nightsnorkeler's answer is better than mine.

I think Nightsnorkeler may have called this right, especially if the change of jobs was September or later. I think the whole federal government opted in to SS deferral.

Thank you all! The federal government did opt to do the SS deferral, and at this stage I had completely forgotten. I had gone back to look to see if he had any type of housing allowance on the W-2, and the lack of social security jumped out at me. Guess I realized what was going on when I prepared the return, but didn't make a note of it.

So let me ask another question now that you know the basics. When a chaplain is being treated as an employee and not self-employed, can they have a housing allowance?

Forgot about that holiday! Geez, how are we supposed to keep track of all this stuff?

I know. I just got asked a question about ERC. I haven't dealt with it in months and forgot everything I learned then.