(See National Conference Rule 1000. Pastoral Compensation)

Full-Time Salary:

• Salary year -- January 1 to December 31
• Salaries are to be set annually at a special meeting of the Local Conference of the pastor's church
• Base Compensation: to be paid by Local Church/Conference/Board who employs an assigned pastor of the E.C. Church
• Cash Salary
• One-half of Social Security
• Additional Benefits
• Medical premiums for the pastor and family
• $500 towards deductible health care expenses 
• Annual Disability premium
• Contribution to the pastor's 403B pension account
• Travel reimbursement for pastoral care at the standard IRS mileage rate
• Continuing education allowance
• Vacation according to years of service with the denomination
• Suitable housing with utilities paid or housing allowance

Pastoral Assignment Year:  July 1 to June 30

Vacations: apply to full-time and part-time pastors serving in active ministry

• Taken within the assignment year
• Vacation schedule:
• 0-9th year --- 3 weeks
• 10th - 19th year --- 4 weeks
• 20th - 29th year --- 5 weeks
• 30th year or more --- minimum of 5 weeks

Ministry Leave:  pastors are granted a minimum of one week per year for the purpose of spiritual development, study, service or global experience.

Social Security Compensation:

• Pastors are considered self-employed for Social Security Tax purposes [Sec. 1402(a)(8).]
• Social Security allotments to the pastor shall be proprated in monthly payments to him based on the calendar year as additional taxable income.
• Computation is made by one-half of the sum of the cash salary and rental value of the parsonage and utilities/housing allowance or the allowed maximum, whichever is smaller, times the federal percentage for Social Security/Medicare.

Sabbaticals: churches are encouraged to grant a sabbatical or renewal leave for their pastor after he has served a minimum of seven years at one charge.

Housing Equity Accounts: churches that provide a parsonage are encouarged to establish a Housing Equity Account for the purpose of the pastor accruing monies for the future purchase of his home.