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

Updated 12/17/2024

NEW FOR 2025: Before completing the new F-1, please first review the information on this page and download Guidance for Completing Form F-1: Call and Compensation for Pastoral Relationships & Other Church Service.

IMPORTANT: Changes in the Board of Pensions and other discussion drove changes in the form for reporting — and submission of continuing or changed terms of call and compensation for 2025 on this form is required from all churches and PTB entities employing minister members of the Presbytery of Tampa Bay.

Minimum Effective Salary

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 2025, the minimum effective salary for ministers and certain other church employees is $56,459.

This is a 2.5% increase over the minimum for 2024 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 2024 Minimum Effective Salary is an increase of $1,377 for the year (about $115/month).

This change only applies to those ministers and certain other church employees whose effective salary is currently set at the 2024 minimum or below the new minimum, including those serving part-time prorated from the minimum.

The Commission on Ministry also recommends at least a 2.52% 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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Download Form F-1 in MS Word and Fillable/Printable PDF formats.

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

This year’s form reflects changes in the Book of Order and in benefits programs administered by the Board of Pensions of the PC(USA). Also, rather than continuing the practice of the last few years of having separate forms for different types of service, the new one is a consolidated form with options for reporting terms for three different kinds of service that must be reported to and approved by the Commission on Ministry.

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 new Decision Guide for Minister Benefits and other online calculators.

IMPORTANT: The descriptions in the various lines on the form align with the “Effective Salary Worksheet” in Understanding Effective Salary of the Presbyterian Church (U.S.A.) published by the Board of Pensions, and the breakouts on the Board of Pensions new Decision Guide for Minister Benefits and other 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). Our form matches the Board’s publications, and the two may be treated differently by the IRS.

Contact your COM Liaison or the Stated Clerk if you have any questions about which form applies to your setting.