Compensation Calculator

Use this Compensation Calculator to approximate the minister's salary package. The calculator can be used in the church's annual budget process and to satisfy the denomination's salary review requirement. Comparison data is available on the Report page.
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Business Expense Reimbursements
An Accountable Reimbursement Arrangement is necessary to avoid taxation on business expense reimbursements.
» See P&B Memo #11 – Auto and Other Business Expense Reimbursements
Enter all non-taxable/accountable business expense reimbursements below.
Non-taxable Business Expenses Annual Allowable Reimbursement Amounts
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Business Expense Reimbursements: Total Benefits and Compensation:
Non-Cash Benefits
Non-Cash Benefits paid by the church are generally not subject to income tax. Please be sure to specify whether amounts below are actually subject to SECA. The final compensation report relies upon the accuracy of the information you provide below.
Non-Cash Benefits paid by the church are generally not subject to income tax.
» See 'P&B Memo #5 – Minimizing Income Taxes for Church Employees
Annual Amounts Subject to SECA Taxes
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Business Expense Reimbursements: Non-Cash Benefits:
Total Benefits and Compensation:
Cash Benefits
Cash benefits include wages, bonuses, Social Security reimbursements, non-accountable reimbursements, and taxable fringe benefits.
» See P&B Memo #4 – Strategies for Structuring Ministerial Compensation
Annual Amounts
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Business Expense Reimbursements: Non-Cash Benefits:
Cash Benefits: Total Benefits and Compensation:
Estimated Reimbursement
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SECA Liability
It is important to understand the distinction between self-employment social security payments (SECA), and those social security taxes which employers are required to withhold and match (FICA) for an employee who is not self-employed for social security purposes (typically a lay-employee). The FICA taxes should never be withheld from the compensation of a minister. Many churches reimburse ministers for a portion or all of their SECA liability. SECA reimbursements represent additional taxable compensation in the year paid to the minister for both income and social security tax purposes.
Annual Amounts
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Name:
Address:
Educational Zone:
Bivocational:
Tax Status:
Business Expense Reimbursements Amounts
Cash Benefits Amounts
SECA Liability Amounts
SECA Reimbursement
Church Reimburses SECA
Total Benefits and Compensation:                          
Average Total Ben. and Comp. for Comparable Positions: **       
 
Total of All Business Reimbursements and Benefits and Compensation:       
Date
Church Treasurer's Signature Date
** Source: Church of the Nazarene Research Services