Salary and Payroll Resources

By Jan Gartner, Richard Nugent

If your congregation has any paid staff, you are an employer. Make sure you are being faithful to the law and to our values! Our standards and resources will help you establish appropriate salaries and benefits, understand wage and hour law, manage ministerial payroll, and more.

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Salary Recommendations for Congregational Staff

The UUA provides Salary Recommendations to assist you in offering appropriate pay to your employees. They should guide, but nt limit, congregational compensation decisions. Our intent is to help you attract and retain excellent staff, as well to urge you to be a faithful employer—one whose compensation and other staffing practices align with your mission and values as a Unitarian Universalist congregation.

More On Salary Recommendations

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Ministerial Compensation 101

Employee compensation is a complicated area of church administration – all the more so with respect to ministers.

  • Nearly all congregational ministers are employees, not independent contractors.
  • There are 3 important tax provisions for ministers – dual tax status, housing allowance, and optional tax withholding.

More on Ministerial Compensation

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Worker Classification

Each individual you compensate is either an employee or an independent contractor. This is a critical legal distinction, with implications for benefits, taxes, and more. Nearly all workers in our congregations should be treated as employees.

The Fair Labor Standards Act (FLSA) is a federal law that protects employees by establishing standards for a minimum wage, overtime, recordkeeping, and youth employment. Every employee needs to be properly classified as exempt or nonexempt. Make sure you are in compliance!

Check If Your Congregation Is In Compliance with Worker Classification Laws

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W-2 Instructions

Guidance and resources for completing W-2 forms for both ministers and other congregational staff.

How to fill out a W-2 For Your Staff and Minister