PDF Employee Benefits
In addition to the cash salary paid to each pastor, he/she shall be provided the following:
1. Parsonage. A parsonage or adequate cash rental allowance so the pastor can rent a house in the immediate area of the local church.
2. Utilities. All Utilities – heat, electricity, water, sewage, garbage collection, gas, or other fuel, water treatment (if necessary) and basic telephone service (excluding personal long distance calls).
3. SECA. At least one-half of the SECA tax on the salary/housing package.
4. Hospitalization. Hospitalization insurance as provided through the local church (because of rising costs, concessions may have to be considered).
5. Disability. Disability insurance as provided through the National Conference
6. Pension. Contribution to the Pastor’s Pension Program provided through the National Conference.
7. Vacation. Vacation based on years of service in the United Brethren Church as follows:
1 – 5 years: two weeks
6 – 10 years: three weeks
11 – 20 years: four weeks
21+ years: five weeks
Employee Business Expenses
1. Expenses. Professional ministry expense reimbursement—home entertainment, professional dues, professional education, periodicals, subscriptions, ministerial luncheons, civic activities, etc. (Each local church must adopt its own qualified reimbursement plan in order to comply with IRS codes. The pastor and local Board of Administration should work together in structuring the compensation/ reimbursement package to maximize the tax benefits to both the pastor and the local church.)
2. Conventions/Seminars. Convention/conference expense reimbursement—to cover the costs of the National Conference for attendance at its sessions. Also, provides for participation in seminars and workshops designed to provide personal ministry to the pastor.
3. Mileage. Mileage reimbursement at the then current IRS rate for the actual miles driven in church related activities. Also tolls and parking fees shall be paid upon proper documentation. It is recommended that mileage reimbursement be paid from a log turned into the church treasurer.