Ahem...didn't argue that it wasn't rare.
It's for any employee not to have to pay FICA.
But, if you're hiring the Amish...
IRC 1402(g) says that members of certain religious faiths (called "religious sects or divisions thereof" in the statute) can be exempted from paying self-employment tax if they file Form 4029 with the IRS and have it accepted. Moreover, IRC 3127 says that if both the employer and the employee file the form, then the employee is exempt from FICA and Medicare tax (both the employer and the employee portions). If the forms aren't filed by both employer and employee and accepted by the IRS, FICA and Medicare tax still apply with full force.
http://benefitslink....s_employer&id=194
