Important Numbers for 2018

CLERGY BENEFITS AND COSTS FOR 2018

(Expressed in annual cost)

CATEGORY

MIN. SALARY

HEALTH INS. ALLOWANCE

CRSP-DB

CRSP-DC

CPP

FULL-TIME ELDER

 

$41,616

Mandatory

$15,000

 

$5,700

3% of Salary

+ Housing

3% of Salary

+ Housing

FULL-TIME

LOCAL PASTOR

 

$38,188

Mandatory

$15,000

 

$5,700

3% of Salary

+ Housing

3% of Salary

+ Housing

¾ - TIME

ELDER

 

Negotiated

Optional*

$15,000

 

$4,275

3% of Salary

+ Housing

 

Not Eligible

½ - TIME

ELDER

 

Negotiated

 

Not Eligible

 

$2,850

3% of Salary

+ Housing

 

Not Eligible

¼ - TIME

ELDER

 

Negotiated

 

Not Eligible

 

Not Eligible

 

Not Eligible

 

Not Eligible

¾ - TIME

LOCAL PASTOR

 

Negotiated

 

Not Eligible

 

$4,275

3% of Salary

+ Housing

 

Not Eligible

½ - TIME

LOCAL PASTOR

 

Negotiated

 

Not Eligible

 

$2,850

3% of Salary

+ Housing

 

Not Eligible

¼ - TIME

LOCAL PASTOR

 

Negotiated

 

Not Eligible

 

Not Eligible

 

Not Eligible

 

Not Eligible

Less Than ¼ - TIME

LOCAL PASTOR

 

Negotiated

 

Not Eligible

 

Not Eligible

 

Not Eligible

 

Not Eligible

SUPPLY or

CLM

 

Negotiated

 

Not Eligible

 

Not Eligible

 

Not Eligible

 

Not Eligible

LAY EMPLOYEE

 

Negotiated

 

Not Eligible

 

Not Eligible

 

Not Eligible

 

Not Eligible

 

These figures are accurate only for a clergy person appointed by the Bishop to a valid ministry.

For clergy who reside in a church-owned parsonage, the housing benefit is calculated as 25% of salary ( NOT Including the Health Insurance Allowance) for pensions.

CRSP-DB = the defined benefits portion of the United Methodist Pension Plan.

CRSP-DC = the defined contributions portion of the United Methodist Pension Plan

CPP = A death and disability insurance plan for United Methodist Pastors

Deacons – Same as Elders for Pension; Health Insurance Allowance is optional, unless appointed to a church as the pastor.

Lay Employees, Supply and CLMs are not eligible for the United Methodist Clergy benefits plans, however the employer may provide pension benefits from another United Methodist plan or a commercial vendor.

2018 NUMBERS FOR CHARGE CONFERENCES HELD IN 2017

IGRC Minimum Salary

Full-Time Local Pastors $38,952

FM, AM and PE $42,448

Denominational Avg. Compensation (DAC) $70,202 (+1.93%)

Conference Avg. Compensation (CAC) $73,264 (+1.80%)

Remember that DAC and CAC generally include a parsonage component of 25%; to approximate avg. salary alone, multiply DAC or CAC by .80

Due to General Conference action, the Health Insurance Allowance no longer counts toward the calculation of average compensation.

CRSP Defined Benefit Pension Cost to the Church

Full-Time $5,700

¾-Time $4,275

½-Time $2,850

¼-Time not eligible

CRSP Defined Contributions Cost to the Church (¼-time pastors not eligible)

Do not use any health insurance allowance for this calculation; salary only.

For pastor in a parsonage: (Salary x 1.25) x 3%

For pastor in his/her own home: (Salary + Housing Allowance) x 3%

CPP Premium (for full-time pastors)

Do not use any health insurance allowance for this calculation; salary only

For pastor in a parsonage: (Salary x 1.25) x 3%

For pastor in his/her own home: (Salary + Housing Allowance) x 3%

UMPIP (pastor’s personal pension contribution) – calculation for 1% minimum

Do not use any health insurance allowance for this calculation; salary only

For pastor in a parsonage: (Salary x 1.25) x 1%

For pastor in his/her own home: (Salary + Housing Allowance) x 1%

Health Insurance Allowance for a Full-Time Pastor

Church Share $15,000

The Church Share is paid to the pastor as a substitute for the $17,520 that the church used to pay to the IGRC for group health insurance. In nearly all cases, this is considered as taxable income to the pastor.

Standard Mileage Reimbursement – usually released by the IRS in December