ABCDEFGHIJKLMNOPQRSTUVWXYZ
1
2
Name of Pastor:
3
4
COMMITTEE ON CHURCH ORDERS - MOUNTAIN LAUREL PRESBYTERY
5
2026 Terms of Call
6
This position is Full-time Part-time
(number of hours):
7
8
COMPUTATION OF EFFECTIVE SALARY (Note: the easiest way to calculate accurate dues is to use the Board or Pensions Dues Calculator at https://www.pensions.org/calc/totalSalary. Enter amounts in the fields provided, choose “Calculate,” and the total will be shown at the bottom of the page. Hover over the "?" to the right of each field for guidance on what/what not to enter.
9
20252026
10
1)             CASH SALARY
11
2)             DEFERRED COMPENSATION CONTRIBUTIONS BY
EMPLOYING ORGANIZATION
12
3)             ADDITIONAL ALLOWANCES1
13
a)      Utilities2
14
b)      Furnishings
15
c)      SECA Offset in excess of 50%
16
d)      Medical Supplement (2%-3%)3
17
e)      Other
18
4) SUB-TOTAL of Lines 1-30.000.00
19
5) HOUSING (Includes the actual approved housing allowance OR for a manse,
30% of line 4 above)4
20
21
6) Is there a manse?Yes No
22
23
TOTAL EFFECTIVE SALARY (Line 4 plus line 5)0.000.00
24
25
NOTE: Total of CASH SALARY and HOUSING (line 1 plus line 5) must meet or exceed the minimum Terms of Call for 20265.
26
27
SECA OFFSET UP TO 50%
The Board of Pensions has determined that Congregations which provide a pastor an allowance of up to 50% of her/his SECA tax liability do NOT have to include that amount in the calculation of Effective Salary. However, anything in excess of 50% IS part of Effective Salary and reported on line 3c above. Please list any such amount here. 		0.000.00
28
29
MEDICAL/PENSION BENEFIT PACKAGE
30
Which Board of Pensions Benefit Package is your pastor enrolled in for 2025:
31
For PRESBYTERIAN Pastors only Installed in Presbyterian Congregations:
32
New Congregational Pastors Package (Check ONE Plan Below Only)
33
Pastor Only0.00
34
Pastor + Spouse Only0.00
35
Pastor + Children Only0.00
36
Pastor + Family (Spouse AND Children)0.00
37
38
For ALL Pastors (Presbyterian or other) currently installed in Presbyterian Congregations currently enrolled in the Board of Pensions prior to 12/31/2024 and continuing with no change iu coverage for 2026:
39
Transitional Pastors Participation Package0.00
40
41
For non-PCUSA pastors (UCC/ELCA, etc.) installed in a Presbyterian congregation but not participating in the Board of Pensions:
42
43
44
Enter the cost of coverage paid for by your congregation
45
46
REIMBURSABLE EXPENSES6
47
Travel at 2026 IRS Rate ($0.72 per mile)
48
Continuing Educaton (minimum $750 and two weeks per year, including two Sundays, cumulative to six weeks and $2,250)
49
Other + Amount
50
51
VACATION: Four weeks, including four Sundays, Minimum
52
PAID FAMILY MEDICAL LEAVE - The General Assembly, with the approval of the presbyteries, now requires that a congregation provide its installed clergy a minimum of twelve weeks paid family medical leave.7 Please acknowledge your understanding of this policy.Acknowledged
53
54
SABBATICAL - Is a sabbatical part of the terms of call?Yes No
55
If YES, please provide the terms of the sabbatical below:
56
57
58
59
60
61
62
TOTAL COST TO CONGREGATION0.00
63
64
NOTES
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
Church Name:
81
82
Name of Person Completing this form:
83
84
Date:
85
86
Due December 15, 2025
87
88
89
90
91
92
93
94
95
96
97
98
99
100