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 1/11/2022

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 increases each year to match the COLA announced by the Social Security Administration in the fall.

For 2022, the minimum effective salary for ministers and certain other church employees is $49,102.

This is a 5.9% increase over the suggested minimum for 2021 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 on October 13, 2021.

This minimum effective salary for 2022 is $228 per month above the encouraged 2021 minimum of $46,366 based on SSA’s COLA for 2021, and $278 per month above the official 2021 minimum of $45,771 which the Commission on Ministry left unchanged from 2020 due to COVID.

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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Please remember that the Commission on Ministry decided in the midst of the COVID-19 pandemic not to raise the presbytery minimum effective salary for full-time calls for 2021. The minimum effective salary remained at $45,771.

The Commission did recommend, however, that congregations consider Social Security rate changes for 2021 when discerning salary changes, and that congregations also look for alternate means of affirming the value of their pastor’s work during this time.


IMPORTANT: The Commission on Ministry replaced the comprehensive “Form F-1: (year) Compensation and Call Form” used for the last several years with a new set of forms.

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 for 2021 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, and to include new benefits and rates introduced in 2021 — and unchanged for 2022.

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.

Prior year forms for reference: