Minimum Terms of Call for 2020

Minimum Terms of Call for 2020

Full-Time Call/Installed Positions
Full-Time Temporary & Part-Time Positions (Non-Called/Installed)

Starting Before January 1, 2020
Benefits Policy Before January 1, 2020
Starting After January 1, 2020
Benefits Policy After January 1, 2020
Examples

Certified Christian Educators & Commissioned Pastors


The Commission on Ministry Pastoral Vitality Committee, at its meeting held on July 2nd, 2019
approved a motion that the minimum terms of call for installed and temporary pastors serving
churches, effective January 1, 2020, be as follows:

Full-Time Called/Installed Positions

The minimum terms of call approved for calls before January 1st, 2020 to be either:

  • Salary of $38,874 + free use of the manse + cost of utilities.
  • An Effective salary” of $54,700 to be divided among cash salary, housing allowance, and
    utilities, as the minister requests. (The Commission on Ministry has defined utilities as
    fuel, electric, sewer and water, trash collection, and home telecommunications services.)

The minimum terms of call approved for calls after January 1st, 2020*
to be either:

  • Salary of $36,846 and a SECA offset** of $2,819 + free use of the manse + cost of utilities.
  • An Effective salary” of $51,846 to be divided among cash salary, housing allowance, and utilities, as the minister requests + SECA offset of $39,66 (The Commission on Ministry has defined utilities as fuel, electric, sewer and water, trash collection, and home telecommunications services.
  • While the salary and housing portion for new calls is lower than existing calls, when SECA offset is factored in the net cost to the congregation is the same. For more information regarding SECA offset please see the footnote below.

These minimums reflect a 2% increase over 2019. The yearly adjustment of minimum salary
requirements is designed to help our pastors keep up with changes in the cost of living in our
region. We hope that all congregations will consider merit raises for pastors in addition to the
cost of living adjustment.

In addition to salary, employing churches will:

  • Full dues payment for the Pastor’s Participation Plan of the Board of Pensions
  • Provide payment for or reimbursement of the medical deductible or co-pays for health
    plan costs of the Benefits plan, up to 2% of effective salary through either a reimbursable
    account or a qualified Health Savings Account.
  • Provide $2000 for professional expenses and travel reimbursement at the rate allowable
    under I.R.S. regulations, subject to the organization’s accountable reimbursement policy.
    (For more information about reimbursement policies, please contact the Presbytery’s
    business office)
  • Grant two weeks (two Sundays) study leave, cumulative to six weeks, regardless of hours
    worked per week.
  • Provide a study leave allowance of $2000 per year cumulative to $6000, regardless of
    hours worked per week.
  • Provide four weeks (four Sundays) of vacation time for all pastors, regardless of hours
    worked per week.
  • Provide parental and family leave for all pastors, regardless of hours worked per week,
    per the Pittsburgh Presbytery Parental/Family Leave Policy adopted in 2016.

If you have questions regarding these new terms, you are welcome to direct them to the
Commission on Ministry Office (412-697-9210) of Pittsburgh Presbytery.

Existing calls

(with housing)

New calls

(with housing)

Existing calls

(with manse)

New calls with (manse)
Salary and Housing $54,700 $51,846 $38,290 $36,292
Effective Compensation $54,700 $51,846 $54,700 $51,846
Medical Reimbursement (2%) $1,094 $1,037 $1,094 $1,037
Pension (11%) $6,017 $5,703 $6,017 $5,703
Medical (25%) $13,675 $12,962 $13,675 $12,962
D&D (1%) $547 $518 $547 $518
FICA (7.65% Salary)* $0 $3,966 $0 $3,966
Expense Allowance* (IRS Rate) $2,000 $2,000 $2,000 $2,000
Study Leave Allowance $2,000 $2,000 $2,000 $2,000
Other
Study Leave Time 2 Weeks 2 Weeks 2 Weeks 2 Weeks
Vacation Time 4 Weeks 4 Weeks 4 Weeks 4 Weeks
$80,033 $80,032 $63,623 $64,478

*A minister in an existing call may choose to switch to the minimums that include SECA offset at their own discretion.
**SECA Offset – Because ministers are classified as self-employed, they are responsible for paying both the employer and employee portion of FICA (Social Security and Medicare taxes). SECA Offset pays the employer portion to the minister, which is considered taxable income by the IRS, but is not considered effective salary by the Board of Pensions.


Full-Time Temporary and All Part-Time Positions

Minimum Terms and Hourly Allocations for initiated before January 1st, 2020:

Full-Time ¾ Time ½ Time ¼ Time
Hours 35+ 25-34 15-24 Less than 15
Salary/Housing $54,700 $41,025 $27,350 $13,675
Professional Expenses $2,000.00 $1,600 $800 $400
Study Leave $2,000.00 $2,000 $2,000 $2,000
Vacation 4 Weeks 4 Weeks 4 Weeks 4 Weeks
Study Leave 2 Weeks 2 Weeks 2 Weeks 2 Weeks
Total Cost $58,700 + benefits (see below) $44,625 + benefits (see below) $30,150 + benefits if hrs per week is more than 20. $16,075

In addition to salary, employing churches will:

    • Provide for professional expenses and travel reimbursement, up to the amount listed for the type of call, at the rate allowable under I.R.S. regulations, subject to the organization’s accountable reimbursement policy. (For more information about reimbursement policies, please contact the Presbytery’s business office)
    • Grant two weeks (two Sundays) study leave, cumulative to six weeks, regardless of hours worked per week.
    • Provide a study leave allowance of $2000 per year cumulative to $6000, regardless of hours worked per week.
    • Provide four weeks (four Sundays) of vacation time for all pastors, regardless of hours worked per week.
    • Provide parental and family leave for all pastors, regardless of hours worked per week, per the Pittsburgh Presbytery Parental/Family Leave Policy adopted in 2016.

Benefits Policy:

    • All non-installed teaching elders employed before January 1, 2017 for 20 or more hours per week are to be offered the Pastor’s Participation plan. The costs are the same as noted above for installed, full-time teaching elders. Please note that the costs for health insurance will be calculated based upon a $44,000 minimum effective salary. Pension is calculated at 11 % of effective salary and Death & Disability is calculated at 1%. Pastors may elect instead to choose coverage through the menu-based member-only option, according to the policy for pastors who begin service after January 1, 2017 (below).
    • All non-installed teaching elders employed 20 or more hours per week, and who began service after January 1, 2017 are to be offered single person health coverage with the EPO* from the Board of Pension, with the employing church covering 99% of the premium. If the teaching elder wishes to elect coverage for a spouse, for children only, or for a spouse and children, the additional premium for that coverage may be paid, in whole or in part, by the congregation or the teaching elder.
    • Non-installed teaching elders working 20 or more hours per week are eligible to participate in the Pastor’s Participation plan. Any non-installed teaching elder who has been offered the EPO plan may opt out of the Board of Pensions health plan if he or she is covered by an outside plan, for instance through a spouse or parent. However, it is the policy of COM that all pastors (installed or non-installed) serving congregations at 20 hours or more per week must be covered by health insurance, either through the Boardof Pensions or an outside plan. For those who opt out, 5% of salary will be available for allocation to a retirement plan or an optional insurance plan offered through the Board of Pensions.
    • All non-installed teaching elders employed less than 20 hours per week have the option to participate in the Board of Pensions medical and retirement savings plans only. The employing church may or may not elect to cover all or part of the costs for this coverage.
    • For pastors enrolled in the Pastor’s Participation plan, congregations will provide reimbursement of the medical deductible or of co-pays of the Benefits Plan up to 2% of effective salary.

Minimum Terms and Hourly Allocations for Full-Time Temporary and All Part-Time Positions initiated after January 1st, 2020:

Tier 1 Tier 2 Tier 3 Tier 4 Tier 5
Weekly Hours Full Time 32-36 24-27 16-18 8-10
Salary/Housing $51,846 $39,329 $25,630 $25,406 $12,703
FICA $3.966 $3,013 $1.961 $1,944 $972
Expenses* $2,000.00 $1,600 $1,200 $800 $400
Study Leave $2,000.00 $2,000 $2,000 $2,000 $2,000
Benefits $21,333 $16,744 $14,829 $0.00 $0.00
Total Cost $80,033 $61,639 $45,379 $30,150 $16,075

In addition to salary, employing churches will:

Provide for professional expenses and travel reimbursement, up to the amount listed for the type of call, at the rate allowable under I.R.S. regulations, subject to the organization’s accountable reimbursement policy. (For more information about reimbursement policies, please contact the Presbytery’s business office)

    • Grant two weeks (two Sundays) study leave, cumulative to six weeks, regardless of hoursworked  week.
    • Provide a study leave allowance of $2000 per year cumulative to $6000, regardless of hours worked per week.
    • Provide four weeks (four Sundays) of vacation time for all pastors, regardless of hours
      worked per week.
    • Provide parental and family leave for all pastors, regardless of hours worked per week, per the Pittsburgh Presbytery Parental/Family Leave Policy adopted in 2016.

Benefits Policy:

All non-installed ministers employed more than 20 hours per week are required to receive
benefits of equal value to that of single-member pastor’s participation in the Board of Pensions.
However, the allocation of those benefits is at the sole discretion of the minister depending on
their specific needs. The total cost of the Board of Pensions benefits plus any medical
reimbursement provided must be at least equivalent to the amounts listed in benefits line
above.

Examples:

In both of these situations, Pastor Sam and Pastor Jane effectively receive the same compensation for the same hours worked and the cost to the congregation remains the same but they come in forms that are useful to both of them.

Pastor Sam is currently employed by First Presbyterian as a 3/4 time employee but does not need medical benefits due to his spouse. Therefore, he elects the following benefits arrangement:

Pastor Sam
Salary/Housing $39,329.00
FICA $3,013.00
Expenses* $1,600.00
Study Leave $2,000.00
Benefits Total $16,743.00
Medical Reimbursement $0.00
Pension $4,512.75
Medical $0.00
Death/Disability $410.25
403B Contribution $11,821.00
Total $61,368.00

Pastor Jane is employed by 2nd Presbyterian as a 3/4 time employee but does need medical benefits. Therefore, she elects the following benefits arrangement:

Pastor Jane
Salary/Housing $39,329.00
FICA $3,013.00
Expenses* $1,600.00
Study Leave $2,000.00
Benefits Total $16,743.50
Medical Reimbursement $821
Pension $4,512.75
Medical $11,000.00
Death/Disability $410.25
403B Contribution $0.00
Total $61,368.00


Minimum Terms and Hourly Allocations for Certified Christian Educators and Commissioned Pastors

Certified Christian Educators and Commissioned Pastors
Salary and Housing $49,230
Study Leave Allowance $1,250
Expenses
Study Leave Time 2 Weeks
Vacation Time 4 Weeks
$50,480

These minimums reflect a 2% increase over 2019. The yearly adjustment of minimum salary
requirements is designed to help our CPs/CCEs keep up with changes in the cost of living in our
region. We hope that all congregations will consider merit raises for CPs/CCEs in addition to the
cost of living adjustment.

In addition to salary, employing churches will:

  • Provide four weeks of vacation time for all CPs/CCEs, regardless of hours worked per week.
  • Grant two weeks of study leave, cumulative to three weeks, regardless of hours worked per week.
  • Provide a study leave allowance of $1250 per year cumulative to $3750, regardless of hours worked per week.

Although not required, congregations are encouraged to offer health care coverage, as well as death/disability/pension benefits, to CCEs, through the Board of Pensions plans or other qualified providers.

If you have questions regarding these new terms, you are welcome to direct them to the Commission on Ministry Office (412-697-9210) of Pittsburgh Presbytery.