| I. Pastoral Salary Base for 2007-2008 -- $26,968 |
II. Unit Value for Salary Adjustment - $674
A. Experience Units Add one unit for each year of accumulated pastoral experience for years 1-20. Add one-half unit for each year for years 21-30. Related experience may be allowed for at the discretion of the congregation, normally one unit for every two years experience. Maximum experience units - 25 #______ B. Education Units The basic principle is to add one unit for each full year of accumulated college, seminary, S/CPE, and/or other related
education. The exception to the rule is for an undergraduate pastoral ministry degree which allows one additional unit. Maximum education units - 8 #______ Units for Under-graduate education: AA – 2
AA in Pastoral Min. – 3
BA, BS, BTh – 4 | Units for Graduate education MA in theological studies - 6
MDiv, BD - 7
Add one salary unit for DMin, MTh, MA, PhD, ThD, or four terms of S/CPE
|
C. Responsibility Units Add units according to the following chart for
levels of responsibility. Maximum responsibility units - 6 #______ | Attendance Average | 1-99 | 100-199 | 200-399 | 400 + | | Solo Pastor / Co-pastor | 1 | 2 | 3 | 5 | | Lead Pastor of a team | 2 | 3 | 4 | 6 | | Associate Pastor | 1 | 1 | 1 | 2 | | Church Planter | 2 | 3 | 3 | 3 |
D. Geographical Units. Add 1-15 units related to effective buying income. This is an item for local determination. See interpretative comments for additional assistance. Maximum geographical units - 15 # ______ E. Optional Other Units. (See interpretive comments) # ______ Total Number of Units ______ |
III. Self-Employment Tax Adjustment Recognizing that the pastor is self-employed for purposes of Social Security, some congregations choose to add to the salary an amount equal to half the self-employment tax. Add 7.65% of the salary subtotal. |
IV. Housing Adjustments A. Parsonage If parsonage is provided, you will need to deduct an appropriate percentage from Total Base Salary; this amount can be determined by local rental value of parsonage or no more than 25% of Total Base Salary. B. Housing Equity If housing equity fund is provided alongside of a parsonage, indicate an amount here. Suggested amounts to be considered might be 5% of Total Base Salary or 2% of assessed parsonage value. |
V. Benefits A. Medical Health Plan Single or family health insurance provided through the MC USA Covenant Mutual Benefit Plan, or another insurance carrier. B. Pension Plan / Retirement Fund Annual contributions amounting to 8% to 10% of Total Base Salary to the Mennonite Retirement Trust (MMA), or another plan. C. Life and Disability Insurance Some congregations provide life and/or disability insurance coverage for the pastor. In some area conferences this is available through the conference office, but paid for by the congregation. Life and disability is also now available through COMB. D. Continuing Education Allowances The congregation should annually provide funds for pastoral growth and continuing education. Suggested range of $600 to $1000. E. Other Benefits E.g. some congregations contribute to a Health Savings Account. See Interpretive Comments. |
VI. Expense Allowances A. Auto Expense Auto expense for church related travel should be reimbursed at the current level of allowance by US Internal Revenue Service, currently at 48.5 cents per mile. B. Conference Expense The pastor's attendance at area and denominational conference sessions is part of the pastor's professional responsibility. Therefore it is strongly recommended that registration, travel, lodging, and food costs for the pastor be paid by the congregation. C. Professional Expenses Dues for professional groups and costs incurred on behalf of the congregation should be reimbursed to the pastor. D. Other Expenses |
| Name of Pastor
___________________ Date ______________ I. Salary Base $26,968 A. Experience Value $ ____________ B. Education Value $ ____________ C. Responsibility Value $_____________ D. Geographical Value $______________ E. Optional other units $ ______________ II. Total Unit Value
$ _____________
(A + B + C + D + E) Salary Subtotal $ _________________
(I. + II.) _____ % of full-time equivalent (FTE) (for part-time persons only) $ ________________ III. Self-Employment Adjustment $ ____________ Total Base Salary $_______________
(I. + II. + III) A. Subtract for Parsonage $______________ B. Add for Housing Equity $______________ IV. Housing Adjustments
$___________
(- A and +B) Income after
Housing Adjustments $ ______________
(I+ II +III +/- IV) A. Medical Health Plan $______________ B. Pension / Retirement $______________ C. Insurance $______________ D. Continuing Education $______________ E. Other $______________ V. Total Benefits
$______________
(A + B + C + D +E) Total Salary and Benefits $_______________
(I+II +III +/- IV. + V. = What the pastor receives) A. Auto Expense $_______________
(estimate) B. Conference Expense $_______________ C. Professional Expense $_______________ D. Other $_______________ VI. Total Expenses $_______________
(A + B + C + D) Total Salary, Benefits, and Expenses
(I + II + III+/- IV + V + VI = What it costs the church) $_______________ Housing Allowance Designation $____________ |