Whether you have one part-time person on payroll or a large team of specialized staff, you are an employer. Let us help you meet your legal and ethical commitments.

What Does the Law Require?

UUA staff are not legal or tax experts. We provide material for informational purposes only. Congregations are responsible for their own legal obligations. You may want to consult a legal or tax advisor for guidance.

Classifying Your Workers

Ensure Compliance with Worker Classification Laws. Worker classifications are critical legal distinctions. Learn about employee vs. independent contractor and, for employees, exempt vs. nonexempt. 

Ministerial Compensation

Learn about Ministerial Compensation. Ministerial pay is different from that for other employees due to special clergy tax provisions.

Administering UUA Benefits

Understand and follow UUA benefit plan rules. Feel confident in your benefits administration protocol.

Review and Complete Our Benefits Tune-up Workbook to feel confident in your benefits administration protocol and compliance with Plan rules.

Can You Pay or Reimburse for Employees’ “Other” Health Insurance? This is a common and complicated question. Understand your legal options.

W-2 Forms

Get Line-by-Line Guidance for Completing W-2 Forms for ministers and other congregational staff.

Professional Expense Allowances

Learn about IRS Rules for Professional Expense Allowances. Professional expenses can be used by staff for certain business-related expenses and are not reported as income. Be sure you follow IRS Accountable Reimbursement Plan rules. (See Benefit Recommendations below for guidance on determining amount of professional expense line.)

State Law

In general, the UUA isn’t in a position to advise on state law. We suggest your state’s Department of Labor resources for possible state laws including those relating to minimum wage and overtime, exempt salary threshold, paid family leave, pay transparency laws, and salary history bans. Here are a few links to state-specific information:

• U.S. Department of Labor: State and Local Resources (including state minimum wage laws, labor office contact information, and labor law topics)
• State Payday Requirements (mandated pay frequency by state, from the Department of Labor)
• PTO Payout Laws by State, from Paycor (we cannot confirm)
• Mandatory Reporters of Child Abuse and Neglect (PDF) (general Mandatory Reporter info and summary of state statutes)

What Does the UUA Recommend?

With an eye toward equity, economic justice, and consistency across congregations, the UUA provides Salary and Benefit Recommendations to help leaders make confident, values-based decisions.

Congregational Salary Program

Explore the UUA Congregational Salary Program. Our recommendations are grounded in economic justice, creating opportunities for all to thrive.

Benefit Recommendations

Learn about UUA Benefit Recommendations. We offer process guidance as well as recommended contribution levels for insurance, retirement, and professional expenses, along with time off.

Fill out this Compensation Worksheet to see the total cost of compensation for a given staff member.