Costs for employers

​As a nonprofit organization, the Board of Pensions offers comprehensive benefits at competitive costs without regard for profit or shareholder interests. We pass along these savings to our employers and plan members.

The Board of Pensions provides employers with the flexibility to select from a variety of benefits to offer employees.


Menu options

The Medical Plan offers three coverage options: the PPO, EPO, and HDHP. You may choose to offer one, two, or all options to your employees. As the employer, you pay at least 50 percent of Member-only coverage in the lowest-cost medical option you offer, and you may choose to contribute toward the additional cost of covering eligible family members.

Medical coverage costs are based on claims experience adjusted for regional and demographic factors. Read more details about how these costs are determined.

Pastor's Participation

 Ministers in Pastor's Participation are enrolled in full family coverage in the PPO medical option. Employers pay the entire cost of the coverage. Read more details about costs for Pastor's Participation.

Retirement Savings Plan

The Board of Pensions encourages you to offer the Retirement Savings Plan of the Presbyterian Church (U.S.A.) to all employees, especially benefits groups not enrolled in the Pension Plan. You are not required to contribute to the Retirement Savings Plan if you offer it; however, you may make fixed and/or matching contributions.

  • A fixed employer contribution to the Retirement Savings Plan, as a percentage of pay or a dollar amount, is considered part of effective salary and included in the calculation of dues.
  • An employer matching contribution to the Retirement Savings Plan is not considered part of effective salary, so your cost for dues-based benefits (such as the Pension Plan) is not affected.

How you offer a match can affect how much employees contribute to the Retirement Savings Plan without affecting your budget. For example, instead of offering a 100 percent match on the first 3 percent saved, you may choose to offer a 50 percent match on the first 6 percent saved. That may encourage employees to save a higher percentage of pay for retirement, at the same dollar cost to you.

Pension and death and disability

Dues for the Pension Plan and death and disability coverage are 100 percent employer-paid.

  • Dues for the Pension Plan are 11 percent of effective salary.
  • Dues for death and disability coverage are 1 percent of effective salary if offered with the Pension Plan, or 2.5 percent of effective salary if offered without Pension Plan enrollment.

Once elected for your employees, participation in the Pension Plan and the Death and Disability Plan is automatic. Employees do not need to take any action when first hired or during annual enrollment.

Group term life coverage

Employers pay the full cost of group term life coverage, if offered; cost is 20 cents per month per $1,000 of coverage.

Flexible spending accounts

For flexible spending accounts, employers are charged $3.90 per employee per month for each employee who establishes a healthcare and/or dependent care FSA. Only one fee is charged per employee, whether the employee has one type of FSA or both.

Other benefits

Employers may, but are not required to, offer and contribute to the cost of

  • dental;
  • supplemental death;
  • supplemental disability (if eligible); and/or
  • vision eyewear coverage.

Dues structures for ministers

Dues structures are designed to support the well-being of ministers and their families, as well as the long-term vitality of PC(USA) congregations.

Read more

Menu option rates

Learn how rates for medical coverage under menu options are determined.

Read more