2007 Salary Survey - BenefitsPension and Health CareA majority of churches provide some basic employment benefits for their ministers. Of the 96 full-time ministers reporting, 83% had dues to the Pension Fund of the Christian Church paid by the congregation. 80% of the full-time ministers have health care coverage paid by their congregations. Of these, about half are participants in Church Wide Health Care, and half participate in some other insurance plan. Social Security OffsetLess than half (46%) of the full-time ministers reported receiving a social security offset. For purposes of Social Security, ministers are considered self-employed, so they pay 15.3% of their combined salary and housing in self-employment tax. Most employers match the 7.65% withholding from employees, but ministers are liable for the entire tax amount. The offset is taxable income, but it does allow the church to compare its compensation to equivalent positions in the community. [Read an explanation of the Social Security offset] Professional ExpensesIn addition to compensation and benefits, ministers encounter professional expenses related to conducting their ministries in the church and community. Most churches provide some form of reimbursement for these expenses, which adds to the amount needed to fund a full-time pastor even though these expenses are not considered a part of the minister’s compensation. The major professional expenses reimbursed by congregations are automobile expenses and meeting expenses. 84% of full-time ministers reported that they receive reimbursement for these expenses. 65% receive a book allowance, and 60% receive some reimbursement for continuing education expenses. A few churches reimburse their pastor for all or part of their cell phone expenses. Only one minister reported having a flexible spending account for out-of-pocket medical expenses. The flexible spending account allows the minister to set aside a portion of his or her salary pre-tax to be used for out-of-pocket medical expenses, resulting in reduced tax liability for the minister. Vacation and SabbaticalTime away is significantly important to clergy self-care and renewal. 84% of full-time ministers reported receiving three or more weeks of paid vacation per year. Some ministers also reported that they receive paid educational leave in addition to vacation. 40% of full-time ministers reported that they receive sabbatical time as part of the terms of their call. The most common terms of sabbatical are that leave can be taken after 5 years (63% of those receiving sabbatical time). In most cases, the length of the sabbatical is eight weeks or more (70%).
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