2004 Synod Assembly
Resolution 2004-06: 2005 Minimum
Compensation and Benefits Guidelines
WHEREAS, the Lay and Clergy
Leadership Development Team has reviewed the 2004 Compensation and
Benefits Guidelines document;
THEREFORE BE IT RESOLVED, that
the 2004 Synod Assembly adopt the revised document, 2005 Compensation and
Benefits Guidelines for Pastors, Associates in Ministry, Lay Professionals
and Support Staff.
Proposed document follows.
Passed with
changes to the document as listed below. The complete document is also
updated.
Column C = Col. B x 1.30;
Column D = Col. C x .0765; Column E = (Col. C + Col. D) x .03
(the above should all the be on the same line)
Annual salary adjustments beyond 25 years should include a merit increase.
(pg. 76)
III. Social Security Allowance
While most employers directly pay half of an employee's Social Security,
churches are not allowed to do this for ordained clergy because of
separation of church and state. However, pastors should be on a par with
other employees and be given a social security allowance to pay at least
half of the Social Security obligation. Some advisors suggest that the
allowance should be more than half since this allowance will also be taxed
at the self employment rate. The pastor will pay 15.3% Social Security tax
on income + housing + social security allowance in 2000
2005. The church or calling agency should pay half (7.65%) in order to
offset this significant tax burden.
IV. Housing Provisions For Pastors
A. Basic Provisions
....
If the pastor is given a housing allowance in lieu of a parsonage, the
allowance should be enough to provide housing that is adequate for the
clergy family's needs and must be designated in a church council meeting
prior to the beginning of the year. The housing allowance may be
determined by the fair rental value in the community when rental property is
available or it should be enough to cover a reasonable amount of the costs
of purchasing a home. It should also include the costs of utilities,
interest, taxes, insurance, and maintenance, as traditionally provided for
clergy living in a parsonage. The housing allowance may be
determined as prescribed by the Federal Clergy Housing Allowance Act passed
in 2002.
Submitted by the
Southeastern Minnesota Synod's Lay and Clergy Leadership Development Team,
Rev. Nancy Dreier, Chairperson
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