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Salary and Payroll Resources

By Jan Gartner, Richard Nugent

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The UUA Compensation Program is evolving! We launched Phase I of of our program revisions in early 2020 with the introduction of new Compensation Standards. Please sign up for Compensation and Staffing Newsand stay informed about upcoming changes.

If your congregation has any paid staff, you are an employer. Make sure you are being faithful to the law and to our values! Our standards and resources will help you establish appropriate salaries and benefits, understand wage and hour law, manage ministerial payroll, and more.

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Salary Recommendations for Congregational Staff

The UUA provides Salary Recommendations to assist you in offering appropriate pay to your employees. They should guide, but nt limit, congregational compensation decisions. Our intent is to help you attract and retain excellent staff, as well to urge you to be a faithful employer—one whose compensation and other staffing practices align with your mission and values as a Unitarian Universalist congregation.

More On Salary Recommendations

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Ministerial Compensation 101

Employee compensation is a complicated area of church administration – all the more so with respect to ministers.

  • Nearly all congregational ministers are employees, not independent contractors.
  • There are 3 important tax provisions for ministers – dual tax status, housing allowance, and optional tax withholding.

More on Ministerial Compensation

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Compensation Consultants

Compensation Consultants help congregational leaders understand the UUA Compensation Guidelines and navigate the complexity of ministerial and staff compensation, benefits, and employment agreements.

Find Your UUA Compensation Consultant

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Employee or Independent Contractor?

Each individual you compensate is either an employee or an independent contractor. This is a critical legal distinction, with implications for benefits, taxes, and more. Nearly all workers in our congregations are employees.

Learn More About Who Is Considered an Independent Contractor

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Exempt or Nonexempt?

The Fair Labor Standards Act (FLSA) is a federal law that protects employees by establishing standards for a minimum wage, overtime, recordkeeping, and youth employment. Every employee needs to be properly classified as exempt or nonexempt. Make sure you are in compliance!

Check to See If Your Congregation Is In Compliance

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W-2 Instructions

Guidance and resources for completing W-2 forms for both ministers and other congregational staff.

How to fill out a W-2 For Your Staff and Minister