Expressed in annual cost
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| Category | Min. Salary | Health Ins. Allowance | CRSP-DB | CRSP-DC | CPP |
| Full time elder | $48,967 |
Mandatory |
$5,700 | 3% of salary + housing | 3% of salary + housing |
| Full-time local pastor | $44,934 |
Mandatory |
$5,700 | 3% of salary + housing | 3% of salary + housing |
| 3/4 time elder | Negotiated |
Optional |
$4,275 | 3% of salary + housing | Not eligible |
| 1/2 time elder | Negotiated | Not eligible | $2,850 | 3% of salary + housing | Not eligible |
| 1/4 time elder | Negotiated | Not eligible | Not eligible | Not eligible | Not eligible |
| 3/4 time local pastor | Negotiated | Not eligible | $4,275 | 3% of salary + housing | Not eligible |
| 1/2 time local pastor | Negotiated | Not eligible | $2,850 | 3% of salary + housing | Not eligible |
| 1/4 time local pastor | Negotiated | Not eligible | Not eligible | Not eligible | Not eligible |
| Less than 1/4 time local pastor | Negotiated | Not eligible | Not eligible | Not eligible | Not eligible |
| Supply or CLM | Negotiated | Not eligible | Not eligible | Not eligible | Not eligible |
| Lay employee | Negotiated | Not eligible | Not eligible | Not eligible | Not eligible |
These figures are accurate only for a clergy person appointed by the Bishop to a valid ministry.
For clergy who reside in a church-owned parsonage, the housing benefit is calculated as 25% of salary (not including the health insurance allowance) for pensions.
CRSP-DB -- the defined benefits portion of the United Methodist Pension Plan
CRSP-DC -- the defined contributions portion of the United Methodist Pension Plan
CPP -- a death and disability insurance plan for United Methodist pastors
Deacons -- Same as elders for minimum salary, pension; health insurance is optional, unless appointed to a church as the pastor
Lay employees, supply and CLM's are not eligible for the United Methodist Clergy benefits plans. However, the employer may provide pension benefits from another United Methodist plan or a commercial vendor.