This calculator is provided as a tool to accompany the 2027 Compensation Guidelines document in order to provide congregations a starting point for determining compensation for Rostered Ministers of Word and Sacrament and Rostered Ministers of Word and Service in the South-Central Synod of Wisconsin. Complete all fields below based on the information and factors known to you in order to calculate the total cost of a compensation package to be offered.
Minimum base salary from Appendix 1. If this call is less than full time, indicate it below.
Total Cash Salary
Housing
The county where the church is physically located.
Move the slider to the housing allowance to be provided. Range shown is the Appendix 2 low to high; it starts at the county average.
For Rostered Minister couples, each Rostered Minister is entitled to the same housing allowance ordinarily provided to all other ministers. Both ministers in a couple are to receive a housing allowance or parsonage and housing equity allowance (if applicable).
Parsonage Housing Value (30% of Total Cash Salary)
This amount is not paid out by the congregation. It represents the value of the parsonage as part of the compensation package. It is included in Defined Compensation, which Portico uses to calculate the cost of benefits, and in self-employment tax calculations by the IRS.
$
Congregations are encouraged to pay utilities directly, but may instead add an allowance of about $3,600.
$
Purchases made with this allowance are the property of the rostered minister.
$
Recommended at least $3,600 per year if elected. Paid to Portico (preferred) or another agreed depository.
Social Security Allowance (8.235%)
Rostered ministers pay 15.3% Self-Employment Tax. Congregations pay an allowance for the employer half (7.65%) plus 0.585% to cover the tax on the allowance itself, for a total of 8.235% of cash salary and housing. This allowance is taxable income to the rostered minister.
Annual Defined Compensation
Benefits
The ELCA Retirement Plan minimum is 12% of Defined Compensation. Move the slider for a higher percentage.
Retirement Contribution
Disability & Basic Group Life
Get the premium from the Portico Benefits Calculator. You will need the Annual Defined Compensation above, the rostered minister's date of birth and the coverage selection. Questions: Portico at (800) 352-2876. If both spouses are rostered ministers, Portico will calculate the premium to be paid on behalf of each.
$
If the rostered minister does not need coverage through Portico, it is recommended that the congregation split the single-coverage cost 50/50 with the rostered minister. The 50% paid to the rostered minister can be alternate pension per IRS guidelines or another agreed option. Keep at least the congregation's 50% in the budget in a designated account in case the rostered minister's situation changes.
$
Other Professional Expenses
These entries help your congregation budget for the full cost of the call. Where an amount is already filled in, treat it as a guide or, in some cases, a minimum. See the Compensation Guidelines document for more on each category.
$
Annual Estimated Mileage Cost
$
Synod assembly, Fall Theological Conference, Boundaries Training, Racial Equity Training, etc.
$
$
Books, periodicals, resources and dues, up to $500 annually.
$
$
Program costs of about $500 annually, plus travel.
$
Pulpit Supply
The cost of pulpit supply in the rostered minister's absence is borne by the congregation (a minimum of four Sundays), in addition to mileage at the IRS standard rate ( per mile). These are the minimum per-Sunday fees for rostered ministers from outside the congregation's membership, based on the number of Sunday services:
Minimum is four (4) per year.
$
Mileage and other costs to budget.
Annual Pulpit Supply Cost
Summary
Annual Compensation Cost to Congregation
This is the total the congregation should budget for annually.
