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.
Important note: Your minister is an employee. Unless a minister is simply doing guest preaching or occasional consulting, they are to be treated as an employee. Even if they are called a "contract minister," they are an employee. See the second article of our April 2019 Compensation and Staffing News publication and our Employee or Independent Contractor page.
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.