Compensation for retired clergy includes cash salary and housing. The church shall also provide an accountable reimbursement fund (including mileage reimbursement).
Retired clergy who are appointed 3/4 time or more have the option to participate in the group health insurance plan, and they may contribute to UMPIP although the church does not. Otherwise, retired clergy do not participate in Conference-sponsored benefits, nor are they covered under the Equitable Compensation minimum base compensation guidelines. However, the District Superintendent may recommend a base compensation in line with those minimums.
Once base compensation is settled, the clergy person can allocate their cash salary in different ways to maximize their tax advantage under IRS regulations.
The following resources may be helpful:
- Clergy Housing Standards
- Housing and Housing-Related Allowances Worksheet 2022
- Request for Housing Exemption
- Sample Accountable Reimbursement Policy
- Accountable Reimbursement Worksheet
- IRS information re business mileage rate
- If your church needs support with the complexities of payroll, please see the note below ** regarding Paychex, a discounted payroll service
Questions? Contact your district office or the Conference Benefits office:
Cascadia District Office, Linda Grund-Clampit - District AA, firstname.lastname@example.org (503) 581-3969
Columbia District Office, Brandon Rhodes - District AA, email@example.com (503) 802-9227
Crater Lake District Office, Sheri Konowitz - District AA, firstname.lastname@example.org (541) 689-3725
Sage District Office, Etha Carruthers - District AA, email@example.com (208) 537-3683
For questions regarding benefits, contact Meg Kau, Conference HR/Benefits Specialist, firstname.lastname@example.org, (503) 802-9224.
** If your church does not currently have a payroll company or someone in your church who is competent to do payroll, you have the option to sign up with Paychex, a payroll company who has an agreement with The United Methodist Church to offer services at a discounted rate. Paychex has staff dedicated to serving United Methodist Churches specifically. Find more information at https://www.wespath.org/for-plan-sponsors/paychex or talk with Meg Kau, Conference Benefits and HR Manager about the program, email@example.com, (503) 802-9224.