Clergy Compensation Calculator

See instructions for detailed description.

For Full-Time (100%) Appointments. These items are considered expenses of the church(es).

Line 10 is calculated by using the lesser of the two amounts below.

For Three-Quarter-Time (75%) appointments. These items are considered expenses of the church(es).

Line 12 is calculated by using the lesser of the two amounts below.

For Half & Quarter-Time (50% & 25%) appointments. These items are considered expenses of the church(es).

These items are withheld from the pastor’s monthly salary.

Line 14 is calculated by using the lesser of the two amounts below.

Optional for all pastors. Although the Conference Board of Pension recommends a minimum contribution of 5% of Plan Compensation, an individual may choose another percentage. A minimum contribution of 1% is required to earn the church’s matching contributions. There are maximum limits. For help in calculating those limits, contact Wespath Benefits & Investments at 1-800-851-2201. Effective January 1, 2018, the North Carolina Conference has added an automatic enrollment feature to the UMPIP to make saving for retirement easier. Covered Plan Participants who are making before—tax contributions at a rate less than 5% (including 0%) of plan compensation and who were not making any after-tax or Roth contributions will be automatically enrolled in making personal contributions to the UMPIP at the default rate of 5% of plan compensation on a before-tax basis. Treasurers should withhold the applicable contribution rate from the pastor’s paycheck. Effective January 1, 2019, an automatic escalation feature was implemented. Covered Plan Participants’ before-tax contribution percentage will increase by 1% each year up to a maximum of 10%, unless the participant elects not to have automatic contribution escalation apply. To elect a different contribution rate or type or to opt-out of automatic escalation, participants may complete a new UMPIP Contribution Election form. Refer to the Automatic Features Notice for more details.

Members of the NC Conference Transition Fund contribute 1% of Plan Compensation (line 7) on a monthly basis through a withholding from their salary. Each member designates the tax basis of their contribution as either before-tax, after-tax, or Roth. Contributions are deposited for investment in each member’s UMPIP account with Wespath. Beginning in the 6th year of membership an additional annual contribution is made from the plan assets to each eligible participant’s UMPIP account in each year of continued contribution on an ongoing basis until retirement. Treasurers should deduct 1/12 of line 16 from the pastor’s salary. This amount should match to the Transition Fund (TF) line item on the monthly pension bill from the NC Conference.