2018 PASTORAL COMPENSATION AND BENEFITS WORKSHEET

  1. Pastor’s Salary

1) Cash salary paid in 2017$ ______

2) Other: (itemize)______$ ______

3) Health Insurance ______$ ______

4) Total Compensation in 2017$ ______(total)

  1. 2018Calculations

5) Salary in 2017(line 1 above)$ ______

6) Add cost of living increase + $ ______

7) Additional Salary Increase (beyond cost of living)+ $ ______

8) Subtotal: Salary to be paid in 2018 (add lines 5-7)$______(subtotal)

9) Other: (Lines 2a-e of Pastoral Financial Support Form)(itemize)

______+ $ ______

______+ $ ______

10) Subtotal: Salary and Other Compensation(add 8+9)$ ______(subtotal)

11) Housing Allowance in Lieu of a Parsonage$ ______

12) Other Housing related allowances paid to pastor $ ______

13) Subtotal: Salary plus Housing Allowance

Recommendation for 2018(add 10+11+12)$ ______(subtotal)

14) Health Insurance Allowance$ ______

($15,000 for full-time pastors in 2018)

15) Total Salary plus Housing Health Allowances(13+14)$ ______(total)

  1. Local church expenses to be budgeted (not counted as salary/compensation/benefits)

Accountable Reimbursement Plan (ARP)

16) Mileage/Travel at IRS rate (2017 rate: $.535/mile*)$ ______

17) Professional Expenses$ ______

(see info on Pastoral Financial Support Form)

18) Continuing Education for Pastor$ ______

19) Annual Conference Expense for Pastor$ ______

20) Total Accountable Reimbursement Plan (add 16-19)$ ______(total)

21) Parsonage phone (or cell phone if no land phone)**$ ______

22) Basic Cable TV/Basic Satellite TV (if no antenna provided)$ ______

23) Internet service (if not provided at church office)$ ______

24) Pastor’s Pension- Part 1 (see calculation below***)$ ______

25) Pastor’s Pension - Part 2 (see calculation below****)$ ______

* IRS mileage reimbursement rate will likely be released in Nov.-Dec. 2017. It may increase. Please budget accordingly. The Conference

Business Administrator will notify you as rates are announced.

** Conference Standing Rule: “Each charge shall provide and pay for telephone service beyond the church building for the pastor and basic

cable or basic satellite television service for the parsonage home, and internet service, high speed if available, at the designated office or place

where the pastor is expected to perform his or her pastoral duties.” (p.378, 2016 IGRC Journal-Yearbook)

*** Church contribution to Pastor’s Pension - Part I: Full-time pastors who live in parsonages: (Amount on #10x 1.25) x.06 = annual pension bill.

Full-time pastors who live in their own home: Amount on #13 x .06 = annual pension bill. Part-time pastors living in a parsonage,

(Amount on #10x 1.25) x .03 = annual pension bill. For part-time pastors living in their own home: Amount on #13 x .03 = annual pension bill.

Those serving ¼ time or less are not eligible forpension. Lay Speakers, CLM’s, Supply Pastors and Retired Pastors are also not eligible for pension.

**** Church contribution to Pastor’s Pension - Part II: Full-time Pastor = $5,700; ¾ time Pastor = $4,275; ½ time Pastor = $2,850. Those serving ¼

time or less are not eligible for CRSP pension. Lay Speakers, CLM’s, Supply Pastors and Retired Pastors are also not eligible.