Important Numbers for 2019

CLERGY BENEFITS AND COSTS FOR 2019

(Expressed in annual cost)

CATEGORY

MIN. SALARY

HEALTH INS. ALLOWANCE

CRSP-DB

CRSP-DC

CPP

FULL-TIME ELDER

 

$43,382

Mandatory

$17,500

 

$5,700

3% of Salary

+ Housing

3% of Salary

+ Housing

FULL-TIME

LOCAL PASTOR

 

$39,809

Mandatory

$17,500

 

$5,700

3% of Salary

+ Housing

3% of Salary

+ Housing

¾ - TIME

ELDER

 

Negotiated

Optional

$17,500

 

$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.

Clergy Retirement Security Program (CRSP)   

CRSP Defined Benefit Pension Cost to the Church:    

            Full-Time                                                       $5,700

                        ¾-Time                                                           $4,275

                        ½-Time                                                           $2,850

                        ¼-Time                                                           not eligible

The health insurance allowance is not used for this calculation; salary plus parsonage or housing allowance only.

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

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

 

Comprehensive Protection Plan Premium (CPP) (for full-time pastors)

The health insurance allowance is not used for this calculation; salary plus parsonage or housing allowance only.

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

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

 

United Methodist Personal Investment Plan (UMPIP)

The health insurance allowance is not used for this calculation; salary plus parsonage or housing allowance only.

Pastor’s personal retirement contribution – calculation is for the 1% minimum:

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 full-time pastors)

            Church Share -                                                         $17,500

 The Church Share is paid to the pastor for the purposes of health insurance. In nearly all cases, this is taxable income to the pastor.

 

Standard Mileage Reimbursement Released by the IRS later in the year.