Minimum Terms of Call for 2021

Full-Time Called/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
Summary of Significant Changes for 2021

The Commission on Ministry, at its meeting on June 9^th, 2020, approved a motion that minimum terms of call for installed, temporary, and commissioned pastors and certified educators serving churches, effective January 1, 2021, 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 $3,966 (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.

Due to the unprecedented times we find ourselves living in with the COVID-19 Pandemic, these minimums are identical to those from 2020. Congregations are encouraged to provide merit increases where appropriate.

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. The Commission on Ministry encourages Sessions to grant a waiver to all study leave from 2020 to carry over into 2021 in light of the COVID-19 Pandemic, even if the accrued study leave would exceed the six week limit.
Provide a study leave allowance of $2000 per year cumulative to $6000, regardless of
hours worked per week. The Commission on Ministry encourages Sessions to grant a waiver to all study leave from 2020 to carry over into 2021 in light of the COVID-19 Pandemic, even if the accrued study leave would exceed the $6000 limit.
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.

	Post 1/2020 Calls	Pre 1/2020 Calls	Post 1/2020 Calls (with manse)	Post 1/2020 Calls (with manse)
Salary and Housing	$51,846	$54,700	$36,292	$38,290
Medical Reimbursement (2%)	$1,037	$1,094	$1,037	$1,094
Pension (8.5%)	$4,407	$4,650	$4,407	$4,650
Medical (27%)	$13,998	$14,769	$13,998	$14,769
D&D (1%)	$518	$547	$518	$547
Temporary Disability (0.5%)	$259	$274	$259	$274
SECA Offset (7.65% Salary)*	$3,966	$0	$3,966	$0
Study Leave Allowance	$2,000	$2,000	$2,000	$2,000
Expense Allowance	$2,000	$2,000	$2,000	$2,000
Study Leave Time	2 Weeks	2 Weeks	2 Weeks	2 Weeks
Vacation Time	4 Weeks	4 Weeks	4 Weeks	4 Weeks
	$80,032	$80,033	$64,478	$63,623

*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 positions 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. The Commission on Ministry encourages Sessions to grant a waiver to all study leave from 2020 to carry over into 2021 in light of the COVID-19 Pandemic, even if the accrued study leave would exceed the six week limit
Provide a study leave allowance of $2000 per year cumulative to $6000, regardless of hours worked per week. The Commission on Ministry encourages Sessions to grant a waiver to all study leave from 2020 to carry over into 2021 in light of the COVID-19 Pandemic, even if the accrued study leave would exceed the $6000 limit.
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 3B	Tier 4	Tier 5
Hours Range	Full-Time	32-36	24-27	20-22	16-18	10-12
Salary/Housing	$51,846	$39,329	$25,630	$25,923	$25,406	$12,962
SECA Offset	$3,966	$3,009	$1,961	$1,983	$1,944	$992
Benefits	$20,220	$15,719	$14,076	$7,055	$0	$0
Minister’s Choice	$5,185	$3,933	$2,563	$2,592	$0	$0
Other	$15,035	$11,787	$11,513	$4,463	$0	$0
Expenses*	$2,000	$1,600	$1,200	$1,000	$800	$400
Study Leave	$2,000	$2,000	$2,000	$2,000	$2,000	$2,000
Total Cost	$80,032	$61,657	$44,866	$37,961	$30,150	$16,353

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. The Commission on Ministry encourages Sessions to grant a waiver to all study leave from 2020 to carry over into 2021 in light of the COVID-19 Pandemic, even if the accrued study leave would exceed the six week limit.
Provide a study leave allowance of $2000 per year cumulative to $6000, regardless of hours worked per week. The Commission on Ministry encourages Sessions to grant a waiver to all study leave from 2020 to carry over into 2021 in light of the COVID-19 Pandemic, even if the accrued study leave would exceed the $6000 limit.
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	$3,009.00
Expenses*	$1,600.00
Study Leave	$2,000.00
Benefits Total	$16,599.00
Minister’s Choice	$3,933.00
403B Contribution	$12,667.00
Total	$62,537.00

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	$3,009.00
Expenses*	$1,600.00
Study Leave	$2,000.00
Benefits Total	$16,599.00
Medical Reimbursement	$787.00
Medical	$11,800.00
Minister’s Choice	$3,933.00
Total	$62,537.00

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

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. The Commission on Ministry encourages Sessions to grant a waiver to all study leave from 2020 to carry over into 2021 in light of the COVID-19 Pandemic, even if the accrued study leave would exceed the three week limit.
Provide a study leave allowance of $2000 per year cumulative to $6000, regardless of hours worked per week. The Commission on Ministry encourages Sessions to grant a waiver to all study leave from 2020 to carry over into 2021 in light of the COVID-19 Pandemic, even if the accrued study leave would exceed the $6000 limit.

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.

Summary of Significant Changes for 2021

There is no change to the minimum terms of call for full-time installed pastors.

Congregations are encouraged to permit their Pastors to carry over up to eight weeks of study leave and $8000 due to many events being cancelled in 2020. (The typical ceiling is six weeks and $6000)

The full-time installed minimums incorporate the new structure of for Pastor’s Participation (Pension, Death and Disability, Temporary Disability, and Health).

The Full-Time Temporary and Part-Time Minimums have the following changes:

Incorporation of new Tier 3B, that splits the difference between Tiers 3 and 4 cost and hours wise.
Requires the participation in Minister’s Choice, the new program from the Board of Pensions which includes Pension, Death and Disability, and Temporary Disability coverage. Being enrolled in Minister’s Choice allows the individual to be eligible for all other programs of the Board included the Employee Assistance Program, CREDO, etc.
Tier 5, which previously had an hours range of 8-10, is now 10-12 and the minimum salary raised from $12703 to $12962 which is 25% of the full-time salary. This shift was based upon the research the Pastoral Vitality team completed in developing the Part-Time Position Guidelines. It was the determination of the Pastoral Vitality Committee that 10-12 hours a week is the very minimum one can work and fulfill the essential duties of serving as a Pastor.

There are no changes to the minimum terms of call for CCE/CPs with the exception of encouraging congregations to permit CCE/CPs to permit CCE/CPs to roll over more than the typical maximum amount of time.

Minimum Terms of Call for 2021