UUA Compensation Program
Unitarian Universalism is grounded in justice, equity, and compassion for others. Let us guide you in ensuring that your congregation is living these values within your own walls through your employment relationships.
Benefit Plan Rules
By offering the UUA's Retirement Plan, Health Plan, and/or Group Insurance Plans, you are accountable to the UUA and to your staff for honoring the rules and requirements of each Plan. Plan provisions comply with IRS and other federal laws and represent our Association’s obligations to Plan providers.
- Our Benefits Tune-up Workbook (PDF) (Word) walks you through the basics of administering UUA benefits.
- This Benefits Summary Chart (PDF) provides an overview of eligibility, enrollment windows, and congregational requirements for all of our benefit plans.
- UUA Compensation Guidelines (PDF) articulate overall standards for staff salaries, benefit levels, and personnel policies.
- This Compensation Worksheet will help you budget for benefits, based on our guidelines. For additional guidance and context from Jan Gartner, Compensation and Staffing Practices Manager, and Rev. Keith Kron, Transitions Director, check out:
- Completing the UUA Compensation Worksheet (2019) video (30 minutes)
- Completing the UUA Compensation Worksheet (2019) slides (from the video)
- Our Salary Recommendations for Congregational Staff will assist you in offering appropriate pay to your employees.
- We also have Salary Recommendations for Interns.
Compensation and Payroll: Special Topics
- The Fair Labor Standards Act is a federal law that protects employees by establishing standards for a minimum wage, overtime, recordkeeping, and youth employment. Make sure you are in compliance!
- Employee or Independent Contractor? This is a critical legal distinction, with implications for benefits, taxes, and more. Nearly all workers in our congregations are employees. Our resources will lead you to the appropriate determination for each individual you compensate.
- Ministerial Compensation is complicated. Learn about special tax provisions for ministers to ensure that you are properly managing ministerial payroll.
Compensation Consultants are Unitarian Universalist Association-trained volunteers available to consult with congregations on compensation, including salaries, benefits, employment agreements, and ministerial tax provisions. Find a Compensation Consultant and learn more about what they do.
- W2 Form Instructions (2018 Tax Year) (PDF)
- Professional Expense Allowances
- Social Security and Medicare
- UUA/UUMA Recommended Ministerial Agreement for full-time Senior/Lead/Solo Ministers (effective for ministries beginning July 2019 or later) (PDF)
- Negotiating an Agreement: Key Considerations for Ministers