District Assembly Journal - Scnazdist.net

should be given to operating costs, maintenance, depreciation, insurance, andregistration. Some churches may choose to provide a car for their pastor.1. Each church should make provisions for a comfortable and wellequippedoffice for its pastors. This provision should include supplies, postage,telephone, and secretarial help when needed.2. Recognizing that entertainment is a local church expense, considerationshould be given to establishing an expense account to reimburse pastors for expensesincurred in professional responsibilities.3. Each church should assist their pastor(s) with Work & Witness tripexpenses, whenever possible. These ministry experiences should not be consideredas vacation.E. Retirement Benefits1. The church should reimburse the pastor the full amount of SocialSecurity tax based on the total of his/her salary and housing allowance or parsonagerental value (where possible, including utilities).2. The local church should give consideration to establishing a matchingTSA (tax sheltered annuity) plan for the pastor through the TSA programs offered bythe general church or other such programs. We encourage each local church tomatch up to 3% of the local pastor's contribution to a retirement plan through theTSA program chosen.3. The local church should remit their P&B payment in order for thepastor to receive retirement benefits.Well BeingA. Physical1. The pastor and full-time staff should be given an annual paid vacation.As a guideline, we suggest the following schedule for total years of service, not justthe tenure of service at the current assignment:0-4 years 2 weeks (including 2 Sundays)5-14 years 3 weeks (including 3 Sundays)15-24 years 4 weeks (including 4 Sundays)25 or more years 5 weeks (including 5 Sundays)2. The pastor is urged to take at least one day each week for relaxationand refreshment of the mind, soul, and body. Since this is not always possible, werecommend that pastors be given compensating days off and that the local churchinsist on days off.B. Spiritual1. Realizing that pastors face stress, pressure, and exhaustion,consideration should be given to granting extended time away (week or month) forrest, renewal, prayer, and spiritual growth.118