Median Salaries and Dues Minimums and Maximums for 2011

Median Salaries for 2011

Each year, The Board of Pensions of the Presbyterian Church (U.S.A.) uses current effective salary data to calculate median effective salaries that are needed for dues billing and benefit determinations for the following year. Based on effective salary information reported to the Board of Pensions as of May 1, 2010, the full-time median salaries for 2011 are:

Pension credits, disability benefits, and death benefits are calculated at the applicable median salary when the member's total annual effective salary is below the median salary for that member's employment classification. When making benefit determinations, the median salaries shown above are prorated for members working fewer than 35 hours per week.

Dues Minimums and Maximums

The minimum salary participation basis for healthcare dues in 2011 is $34,385; this is 65% of the pastors' median. The maximum is $105,800, or 200% of the pastors' median. The minimum salary participation basis for pension and death and disability in 2011 is $13,225; this is 25% of the pastors' median. For 2010, federal law set the pension participation basis cap at $245,000. The cap for 2011 has not yet been determined.

Minimum Salary Requirement

Effective April 1, 2002, the Board of Pensions clarified that, in order to be eligible for enrollment and continued participation in the Benefits Plan of the Presbyterian Church (U.S.A.), a church worker must receive a salary equal to 25% of the pastors' median, prorated for members working fewer than 35 hours a week. This minimum salary requirement is $13,225 for 2011. For more information, please refer to Administrative Rule 305 in the Forms & Publications section of Pensions.org, or call 800-773-7752 (800-PRESPLAN).