Minimum Rate
adopted by the Executive Council as the standard for the Diocese
$120.00 for one service and/or location; $145.00 for two services and/or locations; $170.00 for three services and/or locations.
adopted by the Executive Council as the standard for the Diocese
$120.00 for one service and/or location; $145.00 for two services and/or locations; $170.00 for three services and/or locations.
Rates are minimums and apply to priests or deacons. Supply Clergy are to paid. If they wish to “donate” their service, payment should be made and a personal gift by check or cash given to the congregation. Not receiving payment for services may create unintended problems. For example, unpaid supply clergy may not qualify for workers compensation if there is a serious accident when supplying because they are technically volunteers. Without worker’s comp, medical costs would be the responsibility of the cleric. There may be IRS problems resulting in penalties and fines for the church and the priest! Supply clergy not paid are volunteers and only qualify for mileage reimbursement at the volunteer rate of 14 cents per mile. If reimbursement is made at the business rate, the difference is to be reported to the IRS a compensation. Please: congregations should pay, clergy should receive.
Deacons may lead “Morning Prayer with Communion from the Reserved Sacrament” (following the outline approved by the bishop) and be paid these rates if supplying outside their assigned congregation. Deacons must notify Bishop Gunter of the use of this outline and circumstances that necessitate its use.
Treasurer Note: The IRS requires the congregation have the Social Security Number before making payment. Obtain and keep the Social Security Number on file by using IRS Form W-9 “Request for Taxpayer Identification Number and Certification.” If more than $600 in remuneration (not reimbursement for mileage, meals and/or lodging) is paid during a calendar year, the cleric must be provided a 1099-MISC for tax purposes.
The congregation should reimburse for expenses which may include, but may not be limited to:
Reimbursement for expenses should be made directly to the cleric. Mileage may be submitted or determined by a mapping service. Receipts for other expenses must be received before reimbursement is made. Reimbursement is not a taxable event and does NOT need to be reported on a 1099-NEC.
Deacons may lead “Morning Prayer with Communion from the Reserved Sacrament” (following the outline approved by the bishop) and be paid these rates if supplying outside their assigned congregation. Deacons must notify Bishop Gunter of the use of this outline and circumstances that necessitate its use.
Treasurer Note: The IRS requires the congregation have the Social Security Number before making payment. Obtain and keep the Social Security Number on file by using IRS Form W-9 “Request for Taxpayer Identification Number and Certification.” If more than $600 in remuneration (not reimbursement for mileage, meals and/or lodging) is paid during a calendar year, the cleric must be provided a 1099-MISC for tax purposes.
The congregation should reimburse for expenses which may include, but may not be limited to:
- Mileage: at the current IRS standard business rate per mile (www.irs.gov and search "Standard Mileage Rates"). As of July 1, 2022 this is 62.5 cents per mile. If the cleric is volunteering (i.e. not being paid), reimbursement is to be at the volunteer rate of 14 cents per mile.
- Lodging: if an overnight stay is necessary. The congregation may wish to provide lodging in a member's home.
- Meals: including those taken during travel to or from the supply location.
Reimbursement for expenses should be made directly to the cleric. Mileage may be submitted or determined by a mapping service. Receipts for other expenses must be received before reimbursement is made. Reimbursement is not a taxable event and does NOT need to be reported on a 1099-NEC.