Approved 2026 Salary Information
At the November 1, 2025, presbytery meeting, the following items were approved!
Minimum full-time salary (cash and housing allowance) $50,000
Board of Pensions (increased to 39%) $19,500
Total Effective Salary plus Board of Pensions dues $69,500.
(These figures do not include reimbursable expenses which are part of the Terms of Call.)
Part-time salary minimums for 2026 should be calculated as a percentage of the full-time salary minimum.
For example:
1/4 time = $ 12,500
1/3 time = $ 16,667
1/2 time = $ 25,000
3/4 time = $ 37,500
The minimum continuing education allowance is $2,000 for both full-time and part-time calls of each church and each person.
If not used, can accumulate funds for a period of 3 years.
Pulpit supply minimums for 2026 are:
One service - $ 200.00 plus mileage at the current IRS rate ($0.70)
Two services - $250.00 plus mileage at the current IRS rate ($.70)
Moderating a Session or Congregational meeting - $ 100.00 plus mileage at the current IRS rate ($0.70).
Minimum full-time salary (cash and housing allowance) $50,000
Board of Pensions (increased to 39%) $19,500
Total Effective Salary plus Board of Pensions dues $69,500.
(These figures do not include reimbursable expenses which are part of the Terms of Call.)
Part-time salary minimums for 2026 should be calculated as a percentage of the full-time salary minimum.
For example:
1/4 time = $ 12,500
1/3 time = $ 16,667
1/2 time = $ 25,000
3/4 time = $ 37,500
The minimum continuing education allowance is $2,000 for both full-time and part-time calls of each church and each person.
If not used, can accumulate funds for a period of 3 years.
Pulpit supply minimums for 2026 are:
One service - $ 200.00 plus mileage at the current IRS rate ($0.70)
Two services - $250.00 plus mileage at the current IRS rate ($.70)
Moderating a Session or Congregational meeting - $ 100.00 plus mileage at the current IRS rate ($0.70).
Per Capita Apportionment for the year 2026
$42.5 per member.
General Assembly: $ 11.26
Synod of Mid-America: $ 3.15
John Calvin Presbytery: $ 28.09
The 2026 Per Capita for ecclesiastical expenses is based upon the membership of your church
as reported to General Assembly on December 31, 2024.
Please use these videos to understand
Shared Mission and Per Capita Giving
Shared Mission and Per Capita Giving