District Assembly Journal - Scnazdist.net

A. Salaries1. Each church, where appropriate and possible, should endeavor toemploy its pastor on a full-time basis.2. The pastor’s and paid associate pastors' salaries are to be carefullyreviewed annually as a minimum. It should be recognized that a salary increase isnot an actual increase unless it is above the current cost-of-living index. When apastor leads a church in growth that is reflected in increased finances, let this be afactor in determining the amount of increase in his/her salary and benefits.3. A study should be made of the pastor’s and associates’ compensation todetermine means of limiting tax liability. Professional assistance is availablethrough the office of Pensions and Benefits. We recommend local churches seekassistance relating to the tax laws and their impact on tax liability of pastors andassociates.4. The pastor’s and associates’ salaries are to be considered a preferredclaim.5. That the pastor and associates be given at least one week’s salary as aChristmas gift.B. Housing1. In housing matters, churches should carefully consider the options ofthe pastor purchasing his own home versus retaining a church-owned parsonage tobest meet the pastor’s need.2. When a pastor or associate purchases his own home, a housingallowance should be established commensurate with current housing and utilitycosts, in line with current IRS standards and consistent with P&B church newsletters.3. If a parsonage is owned by the local church, the appropriate committeeor board should be aware of and responsible for needed repairs and maintenance.C. Insurance1. Church boards should work with pastors to obtain optimum insurancecoverage.2. For churches that are financially able, we urge each local church toprovide at least a $1,500 medical reimbursement account for the pastor and full-timeassociates for the purpose of covering out-of-pocket medical expenses not coveredby our insurance carrier.3. Consideration should be given to provide the supplemental term lifeinsurance and the long-term disability insurance for the pastor and associates that isoffered by the general church.4. At the point of hiring, that the local church be responsible for thepastor's and any associates' insurance premium.D. Local Church Expense1. The church should provide a pastor’s auto expense reimbursement,continually considering the increase in church-related auto costs. Consideration117