Call and Compensation Information and Forms (Form F-1)

Before downloading and completing any of the forms at the bottom of this page, please first review recent updates and then review this information on Completing and Returning the Call and Compensation forms.

Updated 12/6/2023

The Commission on Ministry sets the minimum effective salary each year on behalf of the Presbytery and recommends and encourages churches to at least make cost of living adjustments to the compensation for all other church employees not subject to the minimum.

For 2024, the minimum effective salary for ministers and certain other church employees is $55,082.

This is a 3.2% increase over the minimum for 2023 and matches the Social Security Administration’s (SSA) annual Cost of Living Adjustment (COLA) based on the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W) announced in October of each year.

Adding this COLA to the 2023 Minimum Effective Salary is an increase of about $142/month or $1,708 for the year.

This change only applies to those ministers whose effective salary is currently set at the 2023 minimum or below the new minimum, including those serving part-time prorated from the minimum.

The Commission on Ministry also recommends a 3.2% COLA for all other church employees, including ministers whose effective salary is above the new minimum.

Please note that a “Cost of Living Adjustment” is not a performance-based raise, but the minimum factor considered for keeping up with the cost of living, and not granting a COLA is effectively a reduction in compensation.

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IMPORTANT: Before downloading and completing any of the forms below, please click to review this information on Completing and Returning the Call and Compensation forms.

The new forms are tailored to different types of pastoral relationships and ministry settings and align more closely with resources produced by the Board of Pensions defining how to compute effective salary, how dues for various benefits are calculated, and the Board’s online calculators.

All of the forms are fillable in a PDF reader and total the entries automatically (though they do not calculate the individual entries).

Please note that the calculations and some other features MAY NOT WORK well if opened in a web browser instead of a standalone PDF app (like Adobe Acrobat Reader, for example).

IMPORTANT: The descriptions in the various lines on the forms were updated to better align with the “Effective Salary Worksheet” in Understanding Effective Salary of the Presbyterian Church (U.S.A.) published by the Board of Pensions, match the breakouts on the Board of Pensions online calculators.

Please note that the Board of Pensions publications refer to employer contributions to the 403(b)(9) plan when calculating effective salary, and not voluntary contributions deducted from a minster’s or other employee’s salary (which are considered part of salary). This was a change in 2021 to Line 3 on the form in order to match the Board’s publications, and the two may be treated differently by the IRS.

Please be sure to use the form appropriate to the position. Contact your COM Liaison or the Stated Clerk if you have any questions about which form applies to your setting.