The Compensation Worksheet helps determine the total anticipated cost of salary and benefits to the congregation for an individual employee.

• Start by downloading a copy of the Compensation Worksheet (XLSX).
• In budgeting for a professional who is relocating, be sure to add moving expenses.
• If you are using non-UUA benefits, e.g., another health plan, fill in the appropriate amounts for your plan.
• Please make sure that you understand, and are in compliance with, eligibility rules for UUA benefit plans – offering each benefit to all eligible staff (and not offering it to ineligible staff).

Line 1: Salary (Salary+Housing for Ministers)

See Setting the Minimum Salary & Housing Allowance for detailed guidance.

Line 2: Self-Employment Tax Offset (or Payment in Lieu of FICA)

UUA Guideline: Add 7.65% S+H for ordained ministers.

This is what the congregation would otherwise remit as the employer’s half of FICA for a non-ministerial employee – currently 7.65% of Salary+Housing. It helps the minister cover their self-employment tax of 15.3% for Social Security and Medicare. (For salary above $184,500, reduce to 1.45% to reflect Social Security cap.)

Resource: Ministerial Compensation 101

Line 3: Retirement Plan Base Employer Contribution

UUA Guideline: 10% of Salary (S+H for ministers), combined with Employer Match (see Line 4).

If your congregation is in the UU Organizations Retirement Plan, you must use the base employer contribution specified in your Employer Participation Agreement.

Line 4: Retirement Plan Matching Employer Contribution

If your congregation specifies an employer match on your Employer Participation Agreement, you should assume, for budgeting purposes, that the employee makes a contribution entitling them to the full match.

Line 5: Long-Term Disability

UUA Guideline: Congregation pays the premium.

If your congregation is in the UUA LTD Plan, the premium is 1.3% of Salary (S+H). Be sure to impute (add as taxable wages) the premium amount on the employee’s W-2 in order to keep this benefit nontaxable in case of payout.

Resources: UUA LTD Premiums and Keeping Benefit Nontaxable

Line 6: Group Term Life/AD&D Insurance

UUA Guideline: congregation pays the premium.

UUA Life insurance coverage is based on 2 x Salary (or S+H), up to $200,000.

Resource: Premiums and Important Tax Information

Line 7: UUA Health Plan (Employee Share of Premium)

UUA Guideline: Congregation covers 80% of the individual premium for employees who work at least 3/4-time

When you are in search, we recognize that there are many unknowns. (How old will the employee be? Will they need family coverage?) Note that the premiums in the calculator below are monthly, so multiply by 12 for annual amount. Use the Employee Only number to fill in line 7.

Resource: UUA Health Plan Premium Calculator

Line 8: UUA Health Plan (Dependent Premium)

UUA Guideline: Congregation covers 50% of the additional cost of any dependents. May prorate for part-time.

If you are in search, you don’t know if your chosen candidate will have dependents. As with line 7, you will need to make some assumptions. Using the known or assumed family configuration, subtract the employee + dependents (spouse, children, or family) annual premium from the individual premium calculated in line 7. The expectation is that the congregation pays 50% of this differential.

Line 9: UUA Dental Plan (Employee)

UUA Guideline: Congregation pays 80% of employee premium for employees who work at least 3/4-time

Use the annual Dental Plan premium from the bottom of the Compensation Worksheet.

Line 10: UUA Dental Plan (Dependents)

UUA Guideline: Congregation pays 50% of the additional cost of dependents.

Subtract the individual premium amount from the appropriate amount with dependents from the bottom of the worksheet. Congregation pays 50% of this additional cost.

Line 11: Professional Expense Allowance

UUA Guideline for full-time professionals: 10% of salary, with a $8,000 minimum for ministers and a $5,000 minimum for other professionals. The minimum can be prorated for part-time. (Please assure appropriate continuing education funding for all staff.)

Multiply Line 1 X 0.1. If this is under $8,000 (or part-time prorated amount) for clergy, use $8,000, prorated. If this is under $5,000 (or part-time prorated amount) for other professionals, use $5,000, prorated.

Line 12: Professional Expense Additions (First Year or Transitional Ministry)

If your minister is in the Transitional Ministry Program, add $1,250 plus an estimate of travel to cover the cost of special annual training for interim and developmental ministers.

If your minister in their first year, add $1,500 to cover the cost of First-Year Minister Training.

For More Information

Contact comp@uua.org