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Effective Salary

View median salaries for teaching elders and employees, and read about 2016 Salaries by Synod, Congregation Size, and Years of Service.

PC(USA) employing organizations need to report effective salary for each plan member to the Board of Pensions for benefit and dues purposes. Effective salary includes various types of compensation or reimbursements paid by churches and other employing organizations to installed pastors, other teaching elders, and other employees. Unique to the Board of Pensions, effective salary is not the same as the taxable income reported to the IRS or the Social Security Administration.

The Benefits Plan partially bases employer dues and member benefits on a member’s effective salary. It uses effective salary to build into its dues a degree of subsidization of costs for lower paid members (and their employers). Effective salary determines the following:

  • pension dues and accrued pension credits for members with pension coverage
  • medical dues for members in Pastor's Participation
  • death and disability dues and the benefits for all participating members
  • dues for members with optional supplemental disability coverage
  • medical deductible and copayment limits for members in the PPO option
Salaries must be confirmed at the beginning of each fiscal year, even if there is no change. You can change current salaries online through Benefits Connect. 

To accurately calculate and report effective salary to the Board, you need to know which compensation must be included. The Total Effective Salary Calculator, available on, is designed to help with this task. You can also refer to Understanding Effective Salary (see Booklets and Publications, above right).

Reporting Salary Changes

Report salary changes online through Benefits Connect within 60 days of the effective date of the change. Salary changes more than 60 days before or after the change will not be accepted through Benefits Connect. Timely reporting ensures that your employer is properly invoiced and your members receive the appropriate benefits.