Benefits & Compensation for Congregations
By Jan Gartner
Boost your confidence in managing ministerial payroll. We’ll help you understand the special tax provisions that apply to ministers—dual tax status, housing allowance, and voluntary withholding.
Understanding Ministerial Compensation
- Video recording (YouTube) and slides (PDF) from Ministerial Compensation: Unraveling the Complexities for Lay Leaders, a March 2017 webinar led by Rev. Richard Nugent and Jan Gartner from the UUA Office of Church Staff Finances.
- Ministerial Compensation 101 (PDF): Covers the basics of ministerial compensation
- Ministerial Tax Status (PDF): Describes special tax provisions for ministers
- Housing Allowance (PDF): Explains the clergy housing allowance and tax implications
- Negotiating an Agreement: Key Considerations for Ministers
- Housing Allowance Calculation Form: Helps ministers determine the appropriate amount to claim as Housing Allowance.
- UUA Compensation Worksheet (Excel): Based on UUA Compensation Guidelines.
- W2 Instructions (2018 Tax Year) (PDF): Guidance for completing the W2 form, showing ministerial and non-ministerial instructions side-by-side.